As a self-employed person, you will soon incur expenses for food and drinks while working. But which costs can you deduct for business purposes? In this article, we will explain exactly how the tax rules around food and drinks for entrepreneurs work. So you know exactly what you are entitled to and avoid mistakes in your accounting.
Food and drink tax deductions as a self-employed person
You can claim food and drinks as business expenses, but rules apply. This is because the tax authorities distinguish between costs with and without a threshold. In addition, the circumstances in which you incur the costs play an important role. For example, is it a business lunch with a client or meals during a multi-day business trip? Different tax rules apply in both cases.
When can you deduct food or drink on a business basis?
Unfortunately, not all food and drink expenses are fully deductible. In fact, it depends entirely on the situation in which you incur the expenses. In some cases, a threshold of €5,100 applies. This means that you may only deduct costs above this amount. In other cases, such as catering for business events, the costs are fully deductible.
Deduct expenses with threshold
For some expenses, there is a threshold. This means that you can only deduct part of the costs. Consider, for example:
- Lunches and dinners for business appointments
- Food and drink at business events
In 2025, the threshold is €5,100. That means you can only deduct the amount above this threshold as business expenses.
When is this relevant for self-employed people?
For many ZZP'ers, this threshold is not directly applicable, as food and beverage costs are often below this amount. This means that, in practice, you usually cannot get an extra deduction.
Deduct expenses without threshold
On the contrary, some expenses you can fully deduct, think of:
- The catering costs for a business event
- Meals for your staff in the company canteen
- Cost of food and drink during a multi-day business trip
The Inland Revenue considers these costs as 'fully business' and they are therefore fully deductible.
Can you deduct VAT on food and drink?
Besides income tax, VAT is also important. Whether you can deduct VAT on food and drink depends on the situation.
VAT rates on food and drink
The standard VAT rate for food and drink is 9% when it comes to supermarket food or takeaway food. But if you eat in a restaurant, the 21% VAT rate applies.
When can you deduct VAT on food?
You can deduct VAT when:
- If the food and drink is used directly for business purposes, such as a company lunch with staff.
- Meals are provided to employees in a company canteen where a reasonable fee is charged.
When can you not deduct VAT on food?
You may not deduct VAT when:
- The food and drink was used for representative purposes. Think of a business lunch with a client in a restaurant.
- You make private purchases that cannot be justified in business terms.
Examples
Here are some common situations and the deductibility of costs:
- Business lunch with a client in a restaurant → Expenses deductible above threshold (€5,100), VAT is not deductible here.
- Lunch during an internal meeting at the office → Cost fully deductible, VAT not deductible.
- Meals on a multi-day business trip → Cost fully deductible, VAT is also deductible.
- Dining out with staff as remuneration → Expenses deductible above threshold (€5,100), VAT not deductible.
- Collecting food for overtime → Expenses deductible above threshold (€5,100), VAT is not deductible.
As a self-employed person, you can take maximum advantage of food and drink deductibility by following the tax rules. So make sure you keep receipts and always note the business purpose of your expenses.
