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Belgium Other allowances

Compliance > Belgium > Other allowances



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Please be aware that this resource is informational only, and many external factors, unique to your company might apply.
Each company must make their own decisions about how they meet their tax obligations.

Table of contents
  1. Meal vouchers & allowances
  2. Home working allowance
  3. Car related allowances
  4. Internet and telephone allowances
  5. Representation allowance
  6. Private mobile phone subscription allowance
  7. Business literature allowance
  8. Personal tools or appliances allowance

Table of contents
  1. Meal vouchers & allowances
  2. Home working allowance
  3. Car related allowances
  4. Internet and telephone allowances
  5. Representation allowance
  6. Private mobile phone subscription allowance
  7. Business literature allowance
  8. Personal tools or appliances allowance

Meal vouchers & allowances

The value of a meal voucher (€6,91) needs to be deducted from a regular meal expense. If the employee pays the meal of colleagues who also receive meal vouchers, in principle, these colleagues should also deduct the value of the meal voucher (€6,91).

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See how you can set up automatic deductions for meal vouchers in Rydoo here.

Home working allowance

A Belgian employer can grant its employees working in Belgium an allowance for home working. The allowance can only be granted to employees who work from home regularly and at least eight hours per week.

There are different allowances for home working:

  • Allowance for general office expenses (stationary) like printing paper, drinks, insurance, utilities (electricity, water), maintenance, and rent (if applicable). The maximum amount is €154,74 per month (since 1 June 2024).
  • Allowance of €20 per month if the employee uses his/her own pc and other IT equipment (monitor, printer, scanner).
  • Allowance of €20 per month if the employee uses his own internet connection (and does not receive a separate allowance for this from the employer)

The allowance for general office expenses can be combined with the other allowances, but the allowance for using a personal computer can not be combined with the allowances for a second screen or printer/scanner.

The employer can also decide to reimburse home office expenses based on the actual costs to the employee.

There is also the possibility for the employer to reimburse the cost of office furniture for the employee’s home office. There is no allowance (lump sum) foreseen, so these expenses should be reimbursed based on the actual costs.

Car related allowances

Target rates for the following allowances are based on the decisions of DVB (Dienst Voorafgaande Beslissingen):

  • Garage allowance (max. €50/month): can be granted if the employer demands that the vehicle (or its contents) be safely parked and only if the employee is not the owner of the garage.
  • Parking allowance (max. €15/month): to cover the parking expenses an employee makes during business trips, so employees do not need to expense each individual parking ticket.
  • Car wash allowance (max. €15/month): based on 2 car wash visits per month (costing €10 each).

Internet and telephone allowances

For employees (who can claim a daily allowance for business trips) and have their home address as their primary work location, an additional allowance for internet access and use of their personal phone for business purposes of €60/month can be granted.

Representation allowance

If an employee regularly has costs related to building and maintaining professional relationships (gifts, reception costs, small treats,…), the employer can grant the employee a representation allowance. This allowance can only be granted in combination with a daily allowance (per diem) and the maximum allowance is €50/month based on a decision of the DVB (Dienst Voorafgaande Beslissingen).

For this allowance, proof has to be made available whenever requested by the fiscal authorities (proof that the costs that were made to justify the allowance are actual business-related and proof that the allowance was actually spent to pay for those costs).

Private mobile phone subscription allowance

If an employee uses his private mobile phone subscription (partly) for business reasons, the employer can grant him/her an allowance for this. There is no maximum amount set by the government, but the target amount is somewhere between €10 and €25 per month.

For this allowance, proof has to be made available whenever requested by the fiscal authorities (proof that the costs that were made to justify the allowance are actual business-related and proof that the allowance was actually spent to pay for those costs).

Business literature allowance

There is no maximum or target amount set for this type of allowance.

For this allowance, proof has to be made available whenever requested by the fiscal authorities (proof that the costs that were made to justify the allowance are actual business-related and proof that the allowance was actually spent to pay for those costs).

Personal tools or appliances allowance

This allowance can be granted if an employee has to use personal tools or appliances for business reasons.

The target amount for this type of allowance is between €25 to €50/month.

For this allowance, proof has to be made available whenever requested by the fiscal authorities (proof that the costs that were made to justify the allowance are actual business-related and proof that the allowance was actually spent to pay for those costs).

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Looking for daily allowances for business trips? Check out our article on Belgian per diems.

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