Fire insurance

Accounting fees

Can you deduct all of your accounting fees? The only reason you have to pay accounting fees, is because you are self-employed: these fees are therefore fully deductible from your taxes and VAT.

Advertising goods

Advertising goods need to meet a couple of conditions, in order to be deductible Those conditions are: (i) the trade name of the company should be clearly and permanently visible (ii) the value of these goods is reduced (you are able to prove it in a tax audit), (iii) they are largely distributed, (iv) they […]

Are the costs of a coach or mentor tax-deductible?

A mentor or coach can support you with business strategy, professional growth, or specific skills. These costs are tax-deductible, as long as you meet a few reasonable conditions: ⚠️ There’s an important exception: training or coaching that isn’t directly linked to your current profession. For example, career coaching or preparation for a new line of […]

Are your smartwatch and watch tax-deductible?

Your smartwatch is up to 100% tax-deductible Time is money, right? So, can you, as a self-employed person, expense the cost of your smartwatch or watch? 🤑 Good news: a smartwatch, just like your trusty smartphone, counts as a tech expense for work. It’s a pretty simple way to boost your deductions, no matter what […]

Banking fees

Easy The banking fees you pay for your professional bank account are 100% deductible. After all, you need the account to do your professional activity. It’s essential when you run a business. Of course, no VAT is charged on bank charges – so nothing can be recovered in that area.

Building development

Deduct it, with the adequate depreciation rate! To the extent that invest in building developments to grow your business, you deduct them. Of course, you take into account the rate of depreciation of these assets. This rate depends on their presumed useful life, up to 3% for a building with an estimated life span of […]

Building insurance

That depends on surface area of the part of the building that is dedicated to your professional activity Do you work from home? You can deduct a part of this cost in proportion to the part you use for professional purposes. The deductibility depends on the square meters that are dedicated to your work.

Built land

Land is not amortizable Did you invest in build land in the context of your business? You deduct this investment, in proportion to your professional use of it. Please note that land, alone, is not amortizable – unlike a building.

Business cards

Ready to have brand new business cards printed out? You would not need your own business cards if you did not to represent your own business. Order business cards that reflect accurately what your company does: you will be able to deduct them entirely.

Business gifts: tax and VAT deductible?

If you want to buy a gift for a client, partner, or employee, you can deduct part of the cost in Belgium. However, the deductibility is not always the same. What counts as a business gift? Business gifts are presents that self-employed professionals give to clients or business partners to strengthen professional relationships. Common examples […]

Buying studies, works, services

Are you paying a consultant for advice, a contractor for works on your practice or an expert for a market study? Then you’re supporting the growth of your business, and these costs are tax-deductible as business expenses. Which services, works and studies are deductible? Think, for example, of: The golden rule: a clear professional link […]

Can you claim taxes as business expenses in Belgium?

Are your taxes tax-deductible in Belgium? The answer isn’t as straightforward as you might think. In general, taxes are not considered deductible expenses, but there are exceptions. Which taxes are not tax-deductible? Most taxes are not considered business expenses. These include: ⚠️ Important: Fines and interest on late tax payments are also not deductible. Why […]

Can you deduct hairdressing costs?

A visit to the hairdresser is usually not tax-deductible While it’s important to look your best as a self-employed professional, a trip to the hairdresser or barber is generally not tax-deductible. 💇 This is because, in most cases, there’s no direct link to your professional activity. Hairdressing costs are typically considered personal expenses, just like […]

Carsharing

Shared mobility: is using a shared car more advantageous than buying your own car? Since the concept of shared mobility is relatively new, the legislation on the deductibility of shared cars is not yet very clear. The general rule is therefore that carsharing is partially deductible. Do you rent a shared car exclusively for business […]

Cleaning

Do you work from home? Do you have an office separate from your home? You deduct the cleaning costs 100%! You work from home? These expenses are more difficult to deduct.

Commercial samples

For taxes, there is only one rule: the product must belong to the company. This is logical, the costs incurred in the production of commercial samples are only deductible for products that the self-employed person sells or produces himself. It cannot be called a sample if it is not a “homemade” object.

Construction

Take the depreciation rate into account! You are making a major investment: a new studio comes out of the ground, for example. You deduct this construction in proportion to your professional use. You also take into account its depreciation rate. As an indication, for a building with an estimated lifespan of 30 years, the annual […]

Decorative items

The decoration of your office is deductible No worries: the items you buy for your office are 100% deductible, both for VAT and for income tax. This applies to all capital goods (eg furniture, refrigerators, etc.), landscaping (flowers, plants, etc.) and to any other type of decoration that you can imagine. All these items are […]

Deduct an electric car

Electric cars are the winning choice when it comes to tax deductibility You may have noticed a number of self-employed professionals buying or leasing electric cars, despite the fact that their price is generally higher. The reason is simple: the ultra-favorable deductibility of these vehicles, and their relative equipment! For vehicles purchased before 1 January […]

Deduct business gifts: the case of tobacco and spirits

Business gifts in the form of spirits or tobacco are 50% tax deductible. Like all business gifts, this type of gift is 50% deductible from your professional income as an independent. So there are no different rules for liquors or tobacco. However, VAT will not be deductible on tobacco and spirits, with 4 exceptions. The […]

Deduct canteen

Could you deduct your lunch? The canteen, in this context, does not refer to the refectory of a school: it refers to the meals you take and offer to your team or partners, as part of your working day. You will then typically deduct your delivery and take-away meals (e.g. Deliveroo, UberEats) as canteen costs. […]

Deduct car accessories

From your phone holder and charging cable, to a GPS and parking pass: car accessories are tax-deductible For several years now, the tax deductibility of your car has in fact been determined by its CO2 emissions. The tax deductibility of the cost of car accessories such as a phone holder, charging cable, GPS, parking card, […]

Deduct clothing and accessories

Your clothing purchases are generally not deductible. For income tax, general-purpose clothing purchases will systematically be rejected by the tax authorities. Therefore, clothes known as “city dress”, evening”, “ceremony”, “travel” or “leisure” are NOT recommended deductible expenses. It’s clear: deducting your last suit, even if superb & from Paul Smith, from represents a significant tax […]

Deduct computers, laptops, tablets and phones

Maximize tech professional expenses IT costs are generally an easy source for deductible expenses for independents in Belgium, regardless of their profession: indeed, the link with your professional activity is usually obvious and there are very few professions that can function without IT (you have to draw up invoices, answer calls from your customers, suppliers […]

Deduct fines for your utility vehicle

Fines are never tax-deductible As a self-employed person, whether you are an individual or a limited company, you can only pay fines, not deduct them. You will therefore never be able to deduct a fine for tax purposes, even if you receive it during your business or in the name of your company (for example, […]

Deduct flight costs

You can deduct the cost of plane tickets for your business trips Your plane tickets are fully deductible when, and only when, you can prove the business nature of your trip. Typical examples: a trip to attend a conference or trade fair (even in Cannes), a visit to one of your customers or suppliers or […]

Deduct flowers and decorative plants

You can deduct the flowers you buy for your office. Indeed, flowers and plants you buy to decorate your office are 100% deductible🌹, even if you work from home. It’s good news for florists across the country. Nevertheless, be careful about dates: buying flowers on Valentine’s or Mothers’ Day will likely lead to the requalification […]

Deduct glasses and lenses

You can deduct (part of) your glasses or lenses as professional expenses. Deduct prescription glasses and lenses as a professional expense The question is similar to any other expense: are prescription glasses necessary for your work as an independent? We would definitely not recommend deducting the full amount but rather a portion of the cost. […]

Deduct medical expenses

As a self-employed person in Belgium, you can deduct part of your medical expenses as business expenses. However, this is not without risk: here we explain how and why. You can deduct expenses directly incurred in the course of your business In general, medical expenses are not deductible as business expenses. However, tax authorities may, […]

Deduct office & home meal deliveries

You can deduct meal delivery costs on one simple condition You’ll need to prove that you shared your meal ordered from Deliveroo, UberEats, or Takeaway.com, with a customer, prospect, supplier, or colleague for the purpose of developing your business. The location of delivery does not matter (your home office works), as long as you can […]

Deduct post and shipping costs

Of course this is a professional cost! Your postal and shipping costs are deductible for both VAT and income tax, as long as the costs are incurred for a business purpose. As a company, you will naturally need to send and receive mail, not only through email. So do not forget to deduct your postal […]

Deduct public transport costs

Train, tram, metro, bus: everything is good! In terms of deductibility, public transport is an excellent option!They are fully deductible (if the journey has a professional purpose, of course) As a reminder, a business trip is a trip made for the purpose of maintaining or increasing your professional income: visiting a customer or supplier or […]

Deduct restaurant costs

Good news: as a self-employed person, you can deduct restaurant costs! It may well be the most popular and best-loved deductible expense among self-employed people in Belgium: restaurant costs. Inviting (future) clients, suppliers or staff out for a meal? Then you can deduct these restaurant costs as a business expense. It doesn’t matter whether it’s […]

Deduct road and registration taxes for your car

Yes! The costs of the vehicle registration tax (BIV) and the annual road tax are tax-deductible to the same extent as your company car is. If your car is 70% tax-deductible, the same principle applies to the registration tax and the road tax. That’s a nice bonus, because both bills can sometimes be quite steep […]

Deduct road taxes for your utility vehicle

The registration tax on your utility vehicle is deductible up to 100%. You pay road tax every year. This is now the responsibility of your region, whether Flemish, Walloon or Brussels. It’s a pain, we know, but the good news is that if you use your utility vehicle professionally (which you probably should), you can […]

Deduct software subscriptions

Software subscriptions are deductible if they are directly related to your professional activity. If you subscribe to or purchase a piece of software necessary for your professional activity (e.g. Accountable), it is fully deductible. Think about it: CRMs (we love Efficy, a real champion from 🇧🇪), invoicing tools, creative and editing software, the entire MS […]

Deduct subscriptions to fitness & sports clubs

It is not recommended to deduct your gym subscription as an independent. It is indeed a well-known trap for tax auditors. In Belgium, deducting your subscription to your sports club like BASIC-fit, Aspria, or any other one, is not easy: the link with your profession as an independent must be proven. Unless you are yourself […]

Deduct tea, coffee, and other snacks

At the office, you can deduct tea, coffee and snacks Do you regularly enjoy tasty snacks at the office? They are 100% deductible!That’s fantastic news – except perhaps for your diet 😉 Tea, coffee, soup, cold drinks and fruit are also perfectly deductible. Basically, all the treats you and your team can enjoy at the […]

Deduct the cost of conference entrances & other events

You can deduct the cost of conferences you attend for your professional activity Do you attend a conference or congress to acquire (or brush up 😉 ) your knowledge? Or simply to network and develop your network? As long as the link to your professional activity is clear, you can of course deduct the entry […]

Deduct the cost of magazines and journals

Have you already subscribed, or are you dreaming of subscribing, to this slightly expensive but massively inspiring magazine? You can probably deduct it. Your newspaper and magazine subscriptions are relatively easy to deduct. Are these publications useful to your profession? You can deduct them at 100%, both for VAT and income tax purposes, as long […]

Deduct the cost of your camera

To deduct your camera, the link with your activity as a self-employed must be obvious. Thinking of buying a nice Canon camera? A little expensive, yes – but so exciting 😉. The rule is simple: in the event of a tax audit, you must be able to prove that you take photos as part of […]

Deduct the cost of your dog

As a Belgian self-employed person, you can deduct the cost of a dog, provided it is used for the security or protection of your office, premises or professional practice, even if your office is at home. Suppose you can prove the “security” character (the cat will therefore a priori not be deductible). In that case, […]

Deduct the cost of your phone subscription

Your phone bill is generally deductible Indeed, as an independent, you need a phone subscription to call and receive calls from clients, prospects, and suppliers: the link to your professional activity is in nearly every situation obvious. You should deduct the costs of your GSM subscription if you don’t already! Both prepaid purchases and monthly […]

Deduct the fuel to your utility vehicle

You can deduct the fuel to your utility vehicle Here too, your business use is decisive: having a commercial vehicle does not automatically mean that you can deduct 100% of its fuel! You can only deduct 100% if the vehicle is used entirely for business purposes. One way of proving this to a curious inspector […]

Deduct the insurance of your utility vehicle

Don’t forget to deduct insurance for your utility vehicle You can deduct up to 100% of the cost of insuring your utility vehicle, depending on its business use. Like all the other costs relating to your utility vehicle, its insurance is deductible according to the business use of your vehicle. Do you use your company […]

Deduct the leasing or renting of a utility vehicle

The deduction for utility vehicles is very advantageous in Belgium. In fact, as you probably know, as a self-employed, you can deduct 100% of the costs associated with a utility vehicle. For more information on the principles governing the deduction of expenses relating to utility vehicles (and all the relevant recommendations ✨ ), we invite […]

Deduct the leasing or renting of your vehicle

If you lease a car, rent a car, or use a shared car, you will receive an official invoice for it. You may deduct this invoice as a professional expense, provided it is of a professional nature. The fact that you lease or rent does not affect the deductibility rate. Indeed, as with other car […]

Deduct the maintenance & repair costs of your car

The costs of maintaining and/or repairing your company car are tax-deductible to the same extent as your car is. If your car is 70% deductible, the same principle applies to maintenance and repair costs. It’s that simple. 😉 Besides maintenance and repair costs, the same goes for other costs related to your car or company […]

Deduct the maintenance and repairs to your utility vehicle

Your maintenance costs are almost always 100% tax-deductible Maintenance and repairs to your utility vehicle are fully tax-deductible… if the vehicle is used entirely for business purposes! Otherwise, our accountancy partner will generally advise you to deduct 85% VAT. Expenses for a vehicle that you cannot use for private purposes will, of course, be fully […]

Deduct the purchase of an (e-)bike and its accessories

Dreaming of an electric bike? Now’s the time to go for it, because, as a self-employed professional, it will probably be deductible, both for your income tax and your VAT. It’s a double win: not only do you deduct it, but you also save time, which you can then devote to your work or your […]

Deduct tolls

You won’t easily come across toll roads in Belgium, because in practice, freeways in Belgium are toll-free. Nevertheless, you may have to pay a toll when traveling abroad. Is the toll then tax-deductible? As a natural person, you can deduct the cost of tolls when traveling to your customers, for example, abroad. They will then […]

Deduct training costs

Your training costs are of course deductible ✨ You can deduct all the costs you have to cover to train yourself in your professional activity. No matter what type of training you choose, as long as you can prove that it helps you increase or maintain your income: think of technical training, training offered by […]

Deduct your car

Car expenses are among the most important business expenses for self-employed people in Belgium. No surprise there: the costs you incur for your car quickly add up, and can therefore significantly lower your taxable income. Do pay attention, though, because the deductibility of your car will change enormously over the coming years. The government wants […]

Deduct your car insurance

Your car insurance is tax-deductible You can deduct all the costs you incur for your company car, including the car insurance. You do this to the extent you use the car professionally and based on the maximum tax deductibility, which depends on the CO2 emissions of your car (calculated using the gram formula). Suppose you […]

Deduct your carwash fees

Carwash costs are tax-deductible to the same extent as your company car. The maximum tax deductibility depends on your car’s CO2 emissions, its purchase date and its professional use. If your company car is 70% tax-deductible, your carwash costs are too. The carwash belongs to ‘other car expenses’, just like maintenance, car accessories, car insurance, […]

Deduct your internet fees

Internet fees are easily deductible, as the link to your activity is generally obvious. Who does not need the internet to work today? Subscription for your office If you rent a dedicated office space and you pay for internet separately, you can deduct 100% of the internet subscription cost. No questions asked. Make sure that […]

Deduct your music and streaming subscriptions (incl. Spotify)

Can I deduct Spotify for business use? It is possible to claim your subscriptions to music streaming services such as Spotify, Soundcloud, Apple Music (and others) as business expenses, on one condition: you need to use the service as part of your work and you need to be able to prove it (for example, no […]

Deduct your parking costs

Your parking costs as a self-employed person are tax-deductible. Just as with the purchase or leasing of a company car, the deductibility of parking and parking costs depends on the CO2 emissions of your company car. 🆕 The rules for the deductibility of a company car have recently changed. If you bought your car before […]

Deduct your pension plan

What is the tax advantage of a VAPZ? The VAPZ is a 100% deductible business expense. This means your contributions lower your taxable income, so you pay less corporate or personal income tax as well as lower social security contributions. A VAPZ is the only form of pension saving with this double advantage. What is […]

Deduct your rent

Can you deduct your rent? It’s a question our Tax Coaches at Accountable often receive. The answer is that deducting your rental costs can either be very easy, or very impossible. Logically, your office expenses are fully deductible, whether it is your rent, water, electricity or heating bills. However, there is a complication regarding the […]

Deduct your tech accessories

Tech accessories are a must-do expense for most independents in Belgium Indeed, the link to your activity is often obvious and amounts are generally limited: you should maximize such deductions, as much as you can. How to identify good tech expenses? We would definitely recommend you look at the items surrounding you, as you read […]

Deduct your travel fees

You can deduct the costs you incur to travel for business As an independent in Belgium, travel expenses incurred for business purposes, such as attending meetings, conferences, or visiting clients, are deductible. These expenses can include, among other reasonable expenses directly related to the business trip: To be able to deduct those expenses, you need […]

Deduct your water, gas and electricity bills

You can deduct water electricity gas bills, in a similar way to rent & leasing costs. It is only natural: you need a place to work and for this place to work, you need to incur some costs. This is valid for water, heating & electricity. As energy prices remain high, it is your duty […]

You can deduct water electricity gas bills, in a similar way to rent & leasing costs. It is only natural: you need…

Deducting garden maintenance costs

Garden maintenance is in principle not deductible, but there are exceptions… To be able to deduct the costs of laying out and maintaining your garden, there must be a business link. A garden is usually private, so that link isn’t automatic. By definition, something only counts as a business expense when the purchase helps you […]

Demonstrations and promotional events

Costs for demonstrations are 100% deductible, costs for promotional events only for 50% Demonstration costs are, for example, costs that you make when you are distributing commercial samples (like for example a tasting). These costs are for 100% deductible, for VAT as well as taxes. Costs you make because of promotional events, like product launches, […]

Director’s compensation

The company director’s remuneration is fully deductible. When your company, a BV, SRL, NV, SA, or any other form of legal entity, pays its director (you), it is a deductible expense. This remuneration will be 100% deductible. Withholding tax and social security contributions The director’s compensation will be subject to withholding tax, which will generally […]

Dry cleaning

Do you still hope to deduct dry cleaning for that nice cocktail dress? The logic applying to professional clothing also applies to their dry cleaning. If you are a lawyer and buy a toga, that you obviously wear only for professional reasons, you are free to deduct it. You are entitled to deducting its cleaning […]

E-invoicing: costs for software & consultancy

Mark your calendars: starting January 1, 2026, all self-employed in Belgium will need to hop on the e-invoicing train for B2B transactions. Here’s the silver lining: any costs you rack up for making the switch to e-invoicing are now 120% tax-deductible. Curious which expenses make the cut? Keep reading to find out! E-invoicing: what’s in […]

E-reader: a deductible expense?

Did you buy an e-reader (such as a Kindle)? Then as a self-employed person you’re probably wondering whether it’s a deductible expense. The tax situation is comparable to that of a tablet, although it may be slightly harder to demonstrate full professional use. Can you deduct an e-reader from your taxes? An e-reader usually costs […]

Employees’ or manual workers’ compensation

You can deduct compensation you pay your employees or manual workers in full The salary or compensation you pay your employees or manual workers is fully deductible for your company. However, you must be able to prove that the work you paid, was effectively carried out.

Fines

In general, these costs are non-deductible! Fines, even if imposed as part of the professional activity, are generally never deductible from income tax. It is even simpler for VAT because there is no VAT on fines. There are, however, a number of exceptions. For example, some fines, related to taxes, are deductible for your income […]

Fines for your motorbike

Fines for your motorbike are not a business expense Were you speeding on your motorbike, or did you park it where you shouldn’t have? Then the answer is unfortunately clear: traffic fines are not tax-deductible. That actually goes for fines in general: for your motorbike, your car, or any other offence. Even if you got […]

Fire insurance

Your fire insurance is tax-deductible Can you, as a self-employed person in Belgium, put your fire insurance through as an expense? Did you buy or rent business premises? Then it’s simple: yes. Do you use part of your (rented) home for professional activities? Then the answer is: yes, but partially. It all depends on the […]

First aid kit

Deduct a first aid kit A first aid kit for your business is a 100% deductible business expense. You can also reclaim the VAT, provided you have an official invoice. So ask for one with your company name and VAT number. Refills (plasters, compresses, disinfectant…) are just as deductible, by the way. Is a first […]

Fuel

As a self-employed person, you’re regularly on the road, whether it’s for clients, suppliers or projects. Your monthly fuel costs can therefore add up quickly. But good news: fuel is indeed a deductible expense. Is petrol deductible? Petrol, diesel, LPG and even electric charging: in principle, all types of fuel are tax-deductible. But be careful: […]

Furnitures and materials

The professional use and the amortisation are very important! Investments in furniture and materials for your professional space are deductible, depending on their professional use. If you use the furniture 100% of the time for your work, it is 100% deductible. Please note that if the investment is to be depreciated over a number of […]

General subcontracting

In this case too, make sure the invoice is detailed enough You do a lot yourself, but you can’t do everything yourself, so you occasionally subcontract a third-party. You make these costs to support the growth of your business: you can deduct it! Of course the invoice must clearly state the professional purpose of the […]

Golf membership

Deducting your golf membership is possible, but not without risk Golf is considered the sport for business people, so the link with tax deductibility is quickly made. Yet it’s not that easy to pay for your golf membership with your business card and put everything through as expenses. It all depends on how work-related your […]

Goods for resale

These goods for resale are not stock yet Do you resell goods? In the course of the year, you fully deduct these goods for resale. These goods are not (yet) stock. At the end of the year, it is your responsibility as a self-employed person to ensure that your inventory of the stock includes goods […]

Health insurance fund contribution

Is the mandatory health insurance fund contribution tax-deductible? No, the mandatory membership fee you pay to your health insurance fund (CM, Solidaris, HZIV, etc.) is not tax-deductible. It is, after all, a private expense that everyone in Belgium is required to pay. Social security contributions, however, are tax-deductible This probably isn’t news to you: as […]

Hospitalisation insurance

Not the best choice for fiscal optimization… You are a natural person, self-employed, and you wish to deduct your hospitalisation insurance? This will not work. Hospitalisation insurance is not an expense that you make in the (exclusive) goal of growing your business. In short, it is not a professional cost and therefore not deductible.

Hotels

Professional and reasonable are key words Hotel fees must be: (i) necessary for business reasons, (ii) not to be unreasonable and (iii) If your other half travels with you, those costs are not deductible. The daily allowances that you grant yourself during your stay abroad for professional purposes are 100% deductible. Any restaurant costs, if […]

Import costs

You are importing goods for your business as an independent and need to pay hefty import costs? Don’t worry, import costs are generally entirely deductible (at least if the good you purchase is entirely for your professional activity). How can I deduct import costs as an independent? Import costs are generally composed of 2 elements: […]

Individual Pension Agreement

This cost is deductible, but be sure to keep the 80% rule in mind. As a self-employed professional in a company, you are allowed to deduct the premiums for your Individual Pension Agreement as a professional cost, if you do not exceed the 80% rule. The 80% rule says that your legal and additional pension […]

Installations

Think of the federal deduction for investment! Are you installing a professional space? That too is deductible, of course in proportion to your professional use of that space.

Interest

Good news, generally, interest is fiscally deductible. When it is linked to your freelance activity, interest is deductible. That said, there are 2 exceptions: 1 / excessive interest: for self-employed persons interest paid on advances by entrepreneurs, shareholders, their spouses or underage children is rejected (i) insofar as they exceed the market interest rate, or […]

Is a handbag or suitcase tax-deductible for business purposes?

A suitcase or briefcase can be tax-deductible as a business expense, but certain tax conditions apply. When is a suitcase or bag tax-deductible for business? As a self-employed professional, you may need a bag or suitcase for work, but can you always deduct it from your taxes? The tax authorities mainly consider the professional use […]

Is a massage tax-deductible?

A relaxing massage can work wonders, especially during or after a stressful period. As a self-employed professional, you’ve no doubt had moments when a massage would be more than welcome. And since work-related stress is often the trigger, the question arises: can you deduct the cost of a massage as a business expense? Personal massages […]

Is your driving licence tax-deductible?

Getting a driving licence has become quite expensive, so it could make a big difference if those costs were tax-deductible. Unfortunately, however, the costs of obtaining a category B licence are not considered work-related expenses. When is a driving licence considered a business expense? A driving licence can be tax-deductible if it’s essential for your […]

Is your wedding deductible?

We’ve all heard of someone who managed to deduct their wedding expenses from their taxes. But is that really allowed in Belgium? The answer isn’t so straightforward. When is a wedding tax-deductible? A wedding is a big celebration with significant costs. Being able to deduct part of those expenses would, of course, be very appealing. […]

Kilometers

Yes but not as a self-employed You are allowed to deduct the kilometers between your home and your workplace.Be careful though: you do not deduct them as a self-employed but in the part I of your tax return, instead of actual costs.

Land

Land is deductible but not depreciable. Are you investing in land to grow your business? This investment is deductible, in proportion, of course, to your professional use of the land. Very important: you do not amortize a piece of land.

Land & construction

Land and buildings are not equal when it comes to depreciation! You deduct these investments in proportion to the business use you make of them. For buildings, you should also take into account their depreciation rate: for a useful life of 30 years (estimated), the indicative depreciation rate would be 3% per year. Certain categories […]

Leasing or renting a motorbike

Will you use it exclusively for professional purposes? Not only cars can be leased or rented: motorbikes can too! In this case, the deductibility is calculated in proportion to the professional use of the motorcycle: if you lease or rent this motorcycle solely for your professional activity and have an alternative for your private trips, […]

Legal fees

Are your legal fees high? Don’t worry, these legal costs are fully deductible for VAT and income tax. You spend those amounts during your work and they help you protect or increase your professional income, e.g. to draft a contract with a supplier or to comply with GDPR: it is an obvious professional expense. The […]

Machines & tools

Take into account the useful life of these recent investments! Did you invest in a machine that is necessary to your business? You can deduct it as a professional charge. You deduct it, each year, at the depreciation rate aligned with its “useful life” . As an indication, we are talking about 3 years for […]

Maintenance and repairs for your motorbike

This is one of the reasons why a motorbike is a good choice, fiscally speaking You deduct your motorcycle in proportion to the professional use you have of it, and that’s it! 30% of the journeys you make with your motorcycle are exclusively for professional purposes, excluding your daily commute to work? You deduct 30% […]

Meal vouchers

Meal vouchers, a good idea for everyone! Do you offer meal vouchers to your company’s staff? Good for them, good for you too: the employer’s contribution is deductible up to a maximum of 2 euros per meal voucher, as long as its intervention does not exceed 6,91 euro and is not below 1,09 euro. You […]

Mortgage interest

Good to know if your work from home! Do you have property on which you pay a mortgage? You can deduct your mortgage interest in proportion to the part of the property that you use for professional purposes. The total amount is not deductible.

Moto insurance

You still need to justify the professional use of your motorcycle! Same rules apply to the deduction of your moto and its related costs, such as insurance: you deduct it in proportion to the professional use you have of the moto. 80% of the trips you make are for exclusively professional purposes, such as visiting […]

Moto parking expenses

Who parks that motorbike? If you pay for a motorbike parking space that you reserve for your suppliers and customers, you deduct 100% of it. If you reserve a motorbike parking space for your staff, you only deduct 100% if the motorbikes belong to the staff.

Motorbike

This must make sense in the context of your professional life! A motorbike is in fact much more deductible than a car: you deduct it in proportion to the professional use you make of it. 75% of your trips are for professional purposes, other than commuting to your work space? You deduct 75% of it!

Motorbike parking abroad

When on a business trip abroad, deduct the parking for your moto Do you cross the border to prospect, occasionally advise a client or follow a training? Then you can deduct your parking ticket for your moto!

Other personnel expenditures

You do not deduct only compensations. These costs are all expenses relating to personnel that are borne by the employer: among them, insurance for accidents at work, direct payment or benefits such as eco-cheques, sports cheques, reimbursement of travel expenses, training costs etc. Training costs are 100% deductible. A marriage bonus or a bonus for […]

Other property rights

Professional use is key! You deduct these property rights in proportion to their professional use, without exaggeration of course!

Parties and team events

Are you planning to invite your team’s family? These costs are 100% deductible if this event takes place ONLY once a year, is for ALL staff members and if the cost per staff member remains low (except for the pension departure). For VAT deductibility, you will have to look at it on a case by […]

Per diems and allowances

The per diem (or daily allowance) is a flat-rate allowance for the small costs you incur during a business trip, think of meals and other small expenses along the way. Handy, because you don’t need receipts for this allowance. ⚠️ Important: as a self-employed person with a sole proprietorship, you cannot grant yourself a flat-rate […]

Personal trainer: tax-deductible?

Are personal training costs tax-deductible? As a self-employed person, staying fit and feeling great is important, and hiring a personal trainer is a great way to achieve that. However, just like with a gym membership, the costs for a personal trainer are unfortunately not considered business expenses, but personal costs. We don’t recommend claiming personal […]

Pieces of art

Art purchases are unfortunately not deductible in Belgium An architect who buys and exhibits a work of art in his office will not be able to deduct the price of purchase from his turnover. The work does not constitute a deductible cost, because the work retains its value over time and therefore cannot be amortised. […]

Professional associations

The costs you incur when joining a professional association are generally fully deductible. This applies both to membership fees of voluntary associations and to the mandatory contributions to your professional order. Examples of deductible memberships The logic is always the same: the membership supports your professional activity (networking, advocacy, training, legal advice) and is therefore […]

Professional contributions

The professional contributions that you pay to ONSS/RSZ are deductible You are facing these charges solely because you work as a self-employed person. They are therefore fully deductible.

Professional databases

Are you buying the right to use a professional database? It’s deductible, of course. These expenses are 100% deductible for both income tax and VAT. The key is naturally to be able to prove the useful and/or necessary link to the practice of your professional activity.

Professional insurance

Insurances that you take out for your business are always deductible. You can deduct your subscriptions to all the insurance you need for your professional activity. This is one more reason to contract it: you recover between 30 & 50% of the net amount through taxes. Be careful, there is no VAT impact for insurance: […]

Property tax

You own property and work from home? This can be very interesting! You can deduct part of your property tax. The part you can deduct is proportional to the square meters that you use for professional purposes. Property tax is at the expense of the owner. Discounts can be obtained under certain conditions, both by […]

Provincial tax

As long as it is professional! You can deduct the provincial tax as long as it applies to your workplace, as a self-employed

Raw materials

The purchase of raw materials is 100% deductible The purchase of raw materials to be later used in an end product, is of course completely professional by nature. You can therefore deduct this cost both from your income tax and your VAT.

Ray-Ban Meta smart glasses

The Ray-Ban Meta AI Glasses or the sporty Oakley Meta Glasses are an impressive piece of new technology. With these smart glasses you take photos and videos from your own perspective, listen to music without covering your ears, navigate easily with route directions or even follow video calls. And all of that without taking out […]

Registration as a self-employed to the Crossroads Bank of Enterprises

This payment may be your first business expense! When you start out as a self-employed person, you face several professional costs. One of the firsts, and not the least, is the registration at the Crossroads Bank for Enterprises. You register through your Enterprise Counter and pay €111.50 per establishment unit (2026 rate, indexed yearly). Fortunately, […]

Road and registration taxes for your moto

Above all, you deduct according to the professional use of your moto You pay the registration tax once, for a new or second-hand vehicle. You pay the road tax every year. From now on, this matter falls under the authority of your Region, whether Flemish, Walloon or Brussels. The sum you pay is deductible proportionally […]

Sabam & equitable remuneration

If, as a self-employed person or company in Belgium, you play music in your business or at an event, you are required to pay copyright fees (Sabam) and often also neighbouring rights (the so-called equitable remuneration). Fortunately, these costs are tax-deductible as business expenses. Are Sabam and the equitable remuneration always fully deductible? The costs […]

Smoke detector

A smoke detector is tax-deductible in a business context You can put the costs of a smoke detector through as expenses when you install the device in your office or commercial space. With an installation at home, it’s a bit trickier. Tax rules for fire prevention For some workplaces, fire prevention, including the installation of […]

Social contributions

This is, of course, a professional expense Social security contributions are a cost you incur only because you are a self-employed. It is therefore logical that you can deduct this cost 100% from your taxable income. However, because there is no VAT charged on social security contributions, you cannot recover VAT on this expense!

Solar panels

Do not forget the deduction for investment! You had solar panels installed? Deductibility wise, it is a pretty good idea, as you can judge here: Are you self-employed as a natural person? You deduct in proportion to the professional use you have of them. You can calculate this pro rata by dividing up your electricity […]

Stationery, ink & folders

Stationery is generally an obvious expense for your business activity These are professional fees that are generally obvious to the self-employed: few professions do not require the use of paper or pencil. You need it to do your job: it’s an obvious business expense, fully deductible for VAT and tax.

Supermarket purchases

Your supermarket purchases are rarely deductible It is a well-known trap: it is often difficult to prove the professional nature of these expenses. The only exception is to demonstrate that these expenses are made for a specific promotional event, which you can then prove. Needless to say, this happens less often than your family groceries.

Taxi and other Uber

Taking a taxi for a professional trip? Good news: that ride is deductible as a business expense. And Uber, Bolt and the like simply count as taxis. When is a taxi ride deductible? As always: you must be able to prove the professional nature of the ride. A taxi to the airport for a business […]

Tech insurance

Good news! It’s fiscally deductible Just like with other insurance products, VAT does not apply in this case. After all, no VAT is charged on these costs. For income tax, on the other hand, these costs are deductible, for the same percentage as the professional use of the cost. A simple example: do you use […]

Tools

Deduct at a fair depreciation rate! Tools and small equipment you invest in to run your business are deductible. If you invest in e.g. a sewing machine or gardening tools that you would also use for private purposes, take into account a fair percentage of professional use. This deductibility also takes into account the depreciation […]

Unreasonable expenses

When does an expense become unreasonable? A self-employed person organises his professional activity as he sees fit: the administration does not supposedly have to question the economic choices of a self-employed person. If he chooses luxury coffee or rare plants for his office, good (or bad) for him! However, the Income Tax Code states that […]

Utility vehicle

For self-employed professionals in Belgium, the deduction for utility vehicles is very advantageous. As a self-employed, you can deduct 100% of the costs associated with a utility vehicle, which is not the case for any other type of vehicle where the deduction is limited by CO2 emissions, etc. You read that right: all costs (maintenance, […]

VIP events

Different rules for access fees and reception fees. During a VIP event (e.g. a sporting event), access fees are fully deductible if you can prove the advertising motive (i.e. the advertising must be visible). Otherwise, it will not be deductible. Reception fees are in principle deductible up to 50%, unless you can show the promotional […]

Website

Considering to create a website for your company? Good idea!With a website, you showcase your company. Through it, your future customers may find you: don’t hesitate to realize it or have it made for you. Whether you use a website builder or you work with a web agency, you can deduct this cost at 100%.

Workspace

A nice fiscal advantage The only rule? Respect the professional use of your costs. If it’s living space costs, like heating, you need to deduct it proportionate to the part of your house that you use for professional purposes, with a maximum of 15%. Are the costs for your work as well as your private […]