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 per diem. This system is reserved for directors of a company and for employees.

Per diem for business trips within Belgium

For business trips within Belgium, your company can grant you a tax-free daily allowance of up to €21.64 per day (amount indexed as of 1 March 2026).

The conditions:

• The trip lasts at least 6 hours.
• You receive a maximum of 16 daily allowances per month, so at most €346.24 in total.
• The meal costs are not already reimbursed in another way (for example through meal vouchers for the same day).

Do you need to stay overnight? Then an additional allowance of up to €162.35 per night comes on top.

Per diem for business trips abroad

For business trips abroad, the amount depends on the country you travel to. The tax authorities accept the amounts from the so-called country list of the FPS Foreign Affairs:

• Category 1: for short missions of up to 30 calendar days.
• Category 2: for longer assignments of more than 30 days (up to a maximum of 24 months). These amounts are lower.

The most recent country list has been in force since 1 August 2025 and can be found in the ministerial decree of 14 July 2025.

💡 Since 2025, the rules have also been relaxed: the minimum duration of 10 hours no longer applies if you travel there and back on the same day, and the allowance no longer has to be halved on the days of departure and return.

What does the per diem cover (and not cover)?

The content of the daily allowance is strictly defined: only meals and small expenses (such as local transport on site, a tip or a phone call) are covered. Your hotel and the journey itself are not included. You deduct those costs separately, based on the actual receipts.

Are meals included in your hotel price or reimbursed elsewhere? Then you reduce the daily allowance:

• Lunch included: -35%
• Dinner included: -45%
• Small expenses reimbursed elsewhere: -20%

For an included breakfast, no reduction has been required since 2025.

What about taxes?

Your company deducts the daily allowance as a business expense. For you as a company director or employee, the allowance is tax-free, as long as you stay within the official flat rates and the allowance corresponds to days on which you were actually on a business trip.