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, on a case-by-case basis, accept a partial deduction (at 50%) if the self-employed person can prove that the exercise of his profession requires him to incur these expenses.

In the event of an audit, it will therefore be necessary to be able to demonstrate this professional necessity by means of attestations and medical reports.

Here’s a simple example to illustrate the situation: as a consultant, you may be required to work in a production area and operate noisy machinery, for which it is advisable to use ear protection.

In this case, you can deduct 50% of the cost of a visit to your ENT doctor. Please note, however, that in the event of an inspection, the inspector may not accept the deduction: this is at his discretion.

Hospitalization insurance, on the other hand, is never tax-deductible.

Health insurance, like membership of your mutual insurance company, is never tax-deductible.

We do, however, distinguish 2 cases of use, depending on your status.

You are a self-employed individual: you pay for your insurance through your private account and do not deduct the cost.

You are a company director: you can take out health insurance through your company and pay the premium through your company account. However, you will be taxed on this benefit as a benefit in kind,

If you have any questions, don’t hesitate to contact our tax coaches at support@accountable.eu or directly in the app.