New tax amounts for domestic business trips from 1 March 2025

As of 1 March 2025, the flat-rate expense allowances for domestic business trips will be indexed again. Employers can grant their employees these allowances tax-free, as long as they remain within the limits set by the government. Company directors can also make use of this.

Meal or daily allowance

Employees who have to travel for at least 6 hours within Belgium for their job can receive a tax-free meal allowance. The conditions for this are:

• The domestic business trip takes at least 6 hours.

• The meal is not paid for by the employer or a third party.

• The employee will not receive any other compensation for meal expenses.

From 1 March 2025, this amount will increase to EUR 21.22 per day (previously EUR 20.80 per day).

Flat-rate monthly allowance for itinerant functions

For employees with a travelling function, a monthly allowance can be granted based on a maximum of 16 times the daily allowance. This means that the maximum tax-free monthly allowance increases to EUR 339.6 per month.

Important: There is no minimum duration of 6 hours per day for the monthly allowance, but the other conditions of the meal allowance do continue to apply.

Note the 40-day rule!

If an employee or manager works at the same location for 40 days or more per calendar year (for example at a regular customer), the tax authorities consider this a fixed place of employment . In that case, the daily allowance cannot be awarded.

Additional compensation for accommodation costs

If an employee has to spend the night away from his place of residence, an additional tax-free allowance may be granted, provided that:

• The business trip takes at least 6 hours.

• No other compensation for accommodation is given.

  
  

No accumulation allowed!

When an employee receives a lump sum allowance, he may not declare the same costs again on the basis of actual supporting documents. Even if the employee receives meal vouchers, the daily allowance must be reduced by the employer's contribution to the meal voucher.

What does the RSZ say?

The RSZ uses different amounts than the tax authorities. The RSZ does not accept the increased daily allowance and uses 17 EUR per day, consisting of:

• 10 EUR for the lack of facilities.

• 7 EUR as meal allowance.

  
  

Self-employed business managers are not subject to the RSZ but can apply the increased tax daily allowance of EUR 21.22.

Decision

The indexed allowances from 1 March 2025 offer employers and managers a clear framework to grant tax-free expense allowances to employees who make domestic business trips. Employers are well advised to take into account both the tax and social security rules in order to take advantage of optimal benefits.

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