Increase of tax-accepted lump-sum allowances for domestic business travel as of 1 September 2026
Expenses incurred by employees for business travel within Belgium may, subject to certain conditions, be reimbursed by the employer on a lump-sum basis. As of 1 September 2026, the lump-sum amounts accepted by the tax authorities for domestic business travel have increased.
Daily lump-sum allowance
As of 1 September 2026, the tax-accepted daily lump-sum allowance for domestic business trips has increased from 21.64 EUR to 22.08 EUR.
For this allowance to be granted tax-free, the following conditions must be met:
- The duration of the business trip must be at least six hours.
- Neither the employer nor a third party may reimburse meal expenses or otherwise bear the cost of the employee’s meals.
Monthly lump-sum allowance
Employees who regularly travel for business and perform their duties outside the employer's premises may receive a monthly lump-sum allowance.
This monthly allowance is capped at 16 times the daily allowance, resulting in a maximum of 353.28 EUR (16 × 22.08 EUR) for a full-time employee. If fewer than 16 business travel days occur during the month, the allowance must be reduced proportionally and may not exceed the number of days actually travelled multiplied by the applicable daily allowance.
Unlike the daily allowance, there is no requirement that each business trip lasts at least six hours. However, no separate reimbursement for meal expenses may be granted.
Important: If meal vouchers are granted, the employer's contribution to the meal voucher must be deducted from the daily or monthly lump-sum allowance for each day on which a meal voucher is granted.
Important: Please note that the lump-sum amount currently accepted for social security purposes remains 19 EUR per day. To grant a lump-sum allowance exempt from both social security contributions and taxes, it is therefore recommended to grant a daily allowance of maximum 19 EUR.
Additional lump-sum allowance for accommodation expenses
As of 1 September 2026, the additional lump-sum allowance for accommodation expenses has increased from 162.35 EUR to 165.60 EUR per night.
Employees (or company directors) who, in the performance of their duties, are required to stay overnight away from their place of residence in Belgium may be granted this allowance. To remain tax-free, neither the employer nor a third party may reimburse accommodation costs or provide another benefit covering such expenses.
Questions?
Do you have any questions regarding these allowances or their application within your organization? Please feel free to contact us at tax@pro-pay.be.
Interested in exploring other tax-efficient compensation opportunities? Join our Salary Optimization Webinar on 15 October 2026, where we will discuss various remuneration and benefit strategies available to employers and employees.
