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Business expenses and tax deductibility rules
for Architects & Construction Professionnals in Belgium 🇧🇪
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Deductibility against
income tax		Deductibility against
VAT
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Restaurants & reception expenses
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Restaurants (with clients & partners)69%Never
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Tea, coffee & other staff amenities100%100%
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Parties & staff events100%Typically not deductibile
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Receptions (with clients)50%Never
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Food delivery at the office/homeworking (e.g. Deliveroo)69%Never
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Club registrations (e.g. Rotary, golf, sports club, etc.)Proof of the professional link necessaryNever
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Clothes & gear
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Clothes used on construction sites100%100%
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Protective gear (e.g. helmet, glasses, security shoes, etc.)100%100%
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Office gear (e.g. corrective glasses, etc.)100%100%
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Mail & post services100%100%
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Office decoration (e.g. plants, lamps)100%100%
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General administration
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Subscription to the Orde van Architecten/Ordre des Architectes100%100%
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Professional insurance (RC/beroepsaansprakelijkheid)100%N/A
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Specific construction/architecture training, conferences, etc.100%100%
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Technology
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Computer, phone, tablet, screens, keyboards, etc.As a percentage of actual business usage75%
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Insurance tech materialAs a percentage of actual business usage75%
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Phone & internet billsAs a percentage of actual business usage75%
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Specific professional software (e.g. time tracking)100%75%
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Saas subscriptions (e.g. music)As a percentage of actual business usage75%
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Subcontracting
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Services rendered by other professionals (i.e. subcontracting)100%100%
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Translation, legal and accounting feees100%100%
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Employement contracts (e.g. secretary)100%100%
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Insurance relative to employment contracts100%100%
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Business travel (e.g. to office, construction sites, architectural landmarks)
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In Belgium
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Public transport: train, tram, subway, bus, Uber, scooter100%Depends on provider
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Outside Belgium
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Public transport100%Special procedure
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Flights100%Special procedure
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Per diem & daily compensations100%N/A
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Car-related expenses
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In Belgium
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Parts & maintenance75%35%
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Mandatory technical audits75%35%
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Touring Assistance75%35%
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Car Wash75%35%
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Tolls75%35%
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Airco, alarme etc75%35%
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Handsfree kit & installation75%35%
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Leasing or renting75%35%
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Advertising on the car75%35%
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Accounting loss on the sale of the car75% taxableNA
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Accounting profit on the sale of the car75%NA
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Parking75%35%
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Garage rental75%35%
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Taxi75%35%
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Road tax75%N/A
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Interest fees on leasing or renting100%35%
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Outside BelgiumIdemSpecial rules
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Real Estate / incl. home working
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Office rent (if the building belongs to a company)As a percentage of actual business usage (m2)N/A
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Office rent (if the building belongs to a natural person)No, unless otherwise mentioned in rental contractN/A
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Mortgage interest fees (if the building belongs to you, i.e. home working)As a percentage of actual business usage (m2)N/A
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Building insuranceAs a percentage of actual business usage (m2)N/A
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Water, gas, electricity, etc.As a percentage of actual business usage (m2)N/A
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Building witholding taxAs a percentage of actual business usage (m2)N/A
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Social security & pension
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"Small risks" et "big risks"100%N/A
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Hospital treatment (in addition to mandatory legal coverage)0%N/A
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Complementary pension for self-employed (PLCI,CPTI)100%N/A
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Business gifts
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In general50%100% if every gifts is less 50€ excl. VAT, 50% if above
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Wine50%idem
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Advertising100%100%
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Business gifts to the teamNot deductible, unless gifts are offered to ALL team members and their value
- is below 35€ per year per worker, for an annual event (e.g. birthday, Xmas)
- is below 105€ per year per worker, to reward a promotion,
Or that their value resides between 35€ & 105€ per completed year of work at the time of taking pension leave (max 875€ for ONSS)
Not deductible, unless the following conditions are met:
- gifts are distributed to ALL team members (or to the children of team members from a defined age group)
- purchase price is below 50€ excl. VAT

This rule does not apply to tobacco or alcools.
Attention: VAT deduction does only apply to ONE gift per occasion per beneficiary per civil year.