What can Belgium businesses claim as expenses?
10 common business expenses with FPS Finance (SPF Finances / FOD Financiën)-compliant rules for limited companies, sole traders and contractors in Belgium.
Accommodation and Business Travel
Yes, when the trip is for business. Accommodation carries the 6% reduced VAT rate, and travel costs are judged against the professional test.
Accountancy and Filing Fees
Yes. Fees paid to an accountant or bookkeeper for the company's books, VAT returns and tax return are costs of the business.
Books and Professional Training
Yes, when the books and training are linked to your business. Books carry the 6% reduced VAT rate.
Director Remuneration
Yes. Remuneration paid to a director is a cost of the company. For the SME reduced rate, at least one director must receive €50,000 gross a year from tax year 2026.
Employer Social Security Contributions
Yes. The contributions an employer pays to the ONSS/RSZ on employees' pay are a cost of the business. They run at about 27% on top of gross salary for white-collar staff.
Home Office
Partly. Costs of a workspace at home are judged against the professional test, and only the business share can be treated as a company cost. The private share cannot.
Private and Personal Costs
No. A cost that is not incurred to acquire or maintain taxable income fails the professional test and is not a deductible company expense.
Professional Liability Insurance
Yes. Insurance taken out for the business, such as professional liability cover, is a cost of the activity. Some sectors require it.
Restaurant and Business Meals
Partly. Restaurant and catering services carry 12% VAT, and Belgian rules restrict how much of a business meal is deductible. Confirm the current limit before claiming.
Software and Subscriptions
Yes. Software, cloud tools and online subscriptions used for the business meet the professional test and are deductible costs for a Belgian company.