Update on lump-sum allowances for business travel
Expenses incurred by an employee when travelling for professional reasons within Belgium or during a business trip abroad may, under certain conditions, be reimbursed by the employer on a lump-sum basis. Several changes have been introduced to the applicable rules for both domestic business travel and international business travel.
Increase of the social security lump-sum allowance for domestic business travel for non-sedentary workers
Non-sedentary workers (i.e., those who are on business trips for at least 4 consecutive hours per day) may receive a lump-sum allowance consisting of two components:
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An amount compensating for the lack of infrastructure (i.e., the inability to use usual facilities such as showers, cafeterias, and restrooms available at the office);
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An amount compensating for meal expenses incurred outside the workplace.
The first amount is set at 10 EUR per day, while the second will increase from 7 EUR to 9 EUR per day as of 1 January 2026 (bringing the total maximum to 19 EUR instead of the previous 17 EUR).
! If the employee receives meal vouchers, the employer’s contribution to those vouchers must be deducted from the lump-sum amount of 9 EUR.
! Despite this increase, a discrepancy remains as the lump-sum amount currently accepted for tax purposes is 21.22 EUR, provided that the daily trip lasts at least 6 hours. To grant a lump-sum allowance exempt from both Social Security contributions and taxes, it is therefore recommended to limit the total daily allowance to 19 EUR (previously 17 EUR).
Adjustment to rules for international business travel for primarily sedentary workers
In a previous newsletter, we already mentioned that the lump-sum amounts accepted in the so-called “country list” were updated as of 1 August 2025. Through a tax circular dated 27 October 2025, which the Social Security authorities aligned with at the end of 2025, the following rules have been amended with retroactive effect from 1 January 2025:
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It is now possible to grant a full daily allowance for a same-day round-trip business journey abroad, even if the trip lasts less than 10 hours.
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A full daily allowance (instead of a half-day allowance) may also be granted for the departure day and return day of a multi-day business trip abroad.
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Proportional reductions (35% for lunch and 45% for dinner) continue to apply whenever meal costs are covered by the employer or by a third party (client, supplier, etc.).
! The tool developed by Pro-Pay has been updated to allow you to easily calculate international business travel allowances while taking the above changes into account.
