Tax · Deductible expenses 2026
Deductible expenses: flat rate vs actual costs in 2026
Everything a self-employed person in Belgium can deduct for tax, the switching threshold between the flat rate and actual expenses, and how to build a solid file for the tax authorities.
Updated on
By the Finances Indépendants editorial team
Which expenses can you deduct in 2026?
As a self-employed person in Belgium, you can deduct any expense directly linked to your business activity and incurred to generate or retain professional income (Article 49 of the Income Tax Code, ITC). The key test: the link with the activity must be demonstrable.
There are three main categories: (1) 100% deductible expenses (business rent, social security contributions paid to the NISSE (INASTI/RSVZ), training, accountant), (2) partly deductible expenses (client meals 69%, car costs variable, business gifts 50%), (3) non-deductible expenses (penalties, private spending).
Flat-rate allowance or actual expenses: how to choose?
Every self-employed person can choose between two regimes for their business expenses: the statutory flat-rate allowance (calculated automatically by the tax authorities on your income) or actual expenses (the total of the expenses actually incurred, backed by invoices).
Statutory flat rate
Actual expenses
Calculation
Automatic, in decreasing bands
Total of documented expenses
Cap
~€6,070 in 2026
None (business link required)
Supporting documents
None
Invoices + records, kept for 7 years
Bookkeeping
Simple (receipts book)
Chart of accounts required
Advantage
Simplicity, no risk
Unlimited deduction (above ~€15k a year)
The most common deductible items
Here are the main deductible items for a self-employed person in Belgium in 2026. Amounts vary with your activity, but this list covers 80 to 90% of real-life cases.
- Rent or a share of your home (professional office, % of the total floor area)
- NISSE social security contributions (fully deductible; be careful to distinguish current contributions from adjustments)
- Fees for your accountant, lawyer or adviser (business invoices)
- Business insurance (professional liability, income protection, professional hospitalisation, business interruption)
- Vehicle costs (fuel, maintenance, leasing: see company car for 2026 deductibility)
- Phone / internet / SaaS tools (business share)
- Continuing training (courses, books, industry conferences)
- IT equipment (depreciated over 3 years for PCs, 5 years for servers)
- PLCI/VAPZ premiums (100%; see the PLCI guide)
- Business banking costs (business account, accounting subscriptions)
Partly deductible expenses
Some expenses are capped at a percentage of deductibility, mainly mixed-use (private/business) costs and "entertainment" expenses under Article 53 ITC.
- Restaurant meals with clients: 69% (Art. 53, 8° ITC)
- Reception costs and business gifts: 50%
- Work clothing: 100% for specific work clothing (gown, lab coat), 0% for ordinary "everyday clothes"
- Business car: variable percentage depending on CO₂ emissions and year of purchase (see the car page)
Non-deductible expenses
Some expenses are expressly excluded from deduction (Article 53 ITC), even with a receipt. Do not try to deduct them: it almost always leads to a tax adjustment if you are audited.
- Criminal and administrative fines (speeding, late VAT…)
- Contributions to political parties
- Everyday clothes (even when worn to see clients)
- Purely private expenses (holidays, leisure)
- Gifts to public officials (bribery, a criminal offence)
Supporting documents and record keeping
Every deductible expense must be backed by a supporting document (invoice, till receipt marked as business, contract). Retention periods: 7 years for tax records (Art. 315 ITC), 10 years for VAT records. Paper or digital: the tax authorities accept scans.
Good practice: scan everything as a matter of routine and index it by supplier + date + purpose. It takes 30 seconds per invoice but saves you hours if you are audited.
Sources
- Income Tax Code 1992, Articles 49 (business expenses), 51 (flat rate), 53 (non-deductible expenses) ITC. View (new tab)(Official source, 2025)
- FPS Finance, Brochure "Business expenses, self-employed" 2025. View (new tab)(Official source, 2025)
- NISSE (INASTI / RSVZ), Social security scheme for the self-employed, deductible contributions. View (new tab)(Official source, 2026)
Key figures 2026
Deductible expenses: orders of magnitude
- ≈ €6,070
Cap on the flat-rate business expense allowance 2026
FPS Finance · 2026
- ~€15,000
Switching threshold: flat rate → actual expenses
Indicative estimate · 2026
- 7 years
Retention of supporting documents (Art. 315 ITC)
Income Tax Code · 2025
Expenses FAQ
Frequently asked questions about deductible expenses
A deductible expense is a cost directly linked to carrying out your business activity, incurred to earn or retain professional income. It reduces your net taxable income and therefore your personal income tax. The link with the activity must be clear and backed by an invoice.
The switching threshold is around €15,000 of actual expenses a year. Below that, the flat-rate business expense allowance (calculated automatically, capped at around €6,070) is generally more advantageous. Above it, the actual expenses regime lets you deduct all your documented expenses.
Yes, but only at 69% (Article 53 ITC). The business nature must be demonstrable (client's name, context). Reception costs and business gifts are also limited to 50% deductibility.
Yes, in proportion to business use, typically 75% to 100% for mainly business use. If the subscription is mixed-use, document the business share (client calls, call durations). If you trade through a company, remember the flat-rate benefit in kind (BIK) (€6 a month for a smartphone, €5 a month for internet).
7 years from 1 January of the year following the tax year (Art. 315 ITC). VAT records must be kept for 10 years. Paper or digital, as long as the invoices are legible and accessible to the tax authorities.
Yes. IT equipment can be depreciated over 3 years (33.33% a year). For a computer costing €1,800 excluding VAT, you deduct €600 a year for 3 years. For purchases under €250 excluding VAT, an immediate deduction is possible (small equipment).
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