Overview of possible deductible business expenses

Type of costs

What part of the costs is deductible?

Explanation

Workspace at home

0%, with exceptions.

Use our tool to determine whether the costs for your workspace in your home are deductible.

Business gifts in the form of food, drinks and stimulants

There is a threshold of €5,100 in 2023. In 2022 the threshold will be €4,800. In 2021 the threshold is €4,700.

Instead of this threshold, entrepreneurs may deduct 80% of these costs in their tax return. This percentage also applies to those who have income from other work. The percentage of 73.5% applies to entrepreneurs for corporate tax.

Food, drinks and stimulants that you use privately are not deductible.

The item ‘food’ includes business lunches and dinners (including tips).

When you think of ‘drinks’, think of coffee, tea, milk and soft drinks.

By ‘stimulants’ we mean, among other things, cigarettes and cigars.

Representation, conferences, seminars, study trips
(including travel and accommodation costs)

There is a threshold of €5,100 in 2023. In 2022 the threshold will be €4,800. In 2021 the threshold is €4,700.

Instead of this threshold, entrepreneurs may deduct 80% of these costs in their tax return. This percentage also applies to those who have income from other work. The percentage of 73.5% applies to entrepreneurs for corporate tax.

‘Representation’ includes the costs of receptions. Business gifts also generally fall under ‘representation’.

You may deduct a maximum of € 1,500 for travel and accommodation costs. Was it necessary for your work to attend a conference or the like? Then this maximum does not apply.

Home telephone subscription

0%

Business phone calls at home

100%

General literature

0%

Professional literature

100%

Work clothes

100%

Work clothing is clothing that you can wear (almost) exclusively in the context of your company. This must be evident from the external characteristics of the clothing, for example: a uniform or overalls.
Is the clothing also suitable to wear outside your company? Then the clothing must have a logo with an area of ​​at least 70 cm2. The logo must refer to your company.

Clothing (not work clothes)

0%

Personal care

0%

Briefcases etc

100%

Equipment and instruments that are not part of the company’s assets

0%

Relocation

limited

Double housing

limited

Fines

0%

Company car

limited

Business costs of own car

A fixed amount of € 0.21 per kilometer. In 2022 and 2021 this amount was €0.19.

Business travel costs for public transport, taxi and plane

100% of the actual costs incurred

You must be able to prove that you have actually incurred these costs. For example, keep your train ticket. Are you traveling with an OV chip card? Then make a printout of your travels.

Vessels for representative purposes

0%

Study costs

The part of the costs you incur to maintain existing professional knowledge

You must incur the study costs in the interest of your company. The costs are only deductible if you incur them to maintain existing professional knowledge. If you incur costs to acquire new knowledge, the costs are not deductible.