Business travel in Belgium: what allowances in 2026?

For daytime travel in Belgium, daily allowances can't be applied automatically. Tax authorities allow a flat rate of €21.64, while the NSSO has different rules and forbids duplicate reimbursements. It's essential to understand the applicable regulations.

This AI-generated translation may contain errors and should not be considerd legal advice. For accurate info, refer to the Dutch or French version or consult your Securex Legal Advisor.

What can you reimburse tax-free for a day trip ?

From a tax perspective, lump-sum allowances granted for business travel in Belgium are not taxable if they comply with the applicable conditions and do not exceed the amounts allowed for civil servants.

Since 1 March 2026, the daily lump-sum allowance for meal expenses amounts to €21.64. For employees who regularly perform an itinerant function, a monthly allowance of up to €346.24 can also be granted for full-time work.

To apply this lump sum, you must verify that:

The trip lasts at least 6 hours
The meal is not paid for by you or a third party
No other benefit already covers these expenses

Good to know

If you grant meal vouchers for the same day, the employer’s contribution to the meal voucher must be deducted from the lump-sum allowance.

What does the NSSO (ONSS) provide for itinerant workers ?

The NSSO follows a simple principle: expense reimbursements are excluded from remuneration only if the costs are work-related, real, and can be justified.

It accepts certain lump sums, but only as maximum amounts, which the employer must be able to justify based on the role and working conditions.

For itinerant workers, the NSSO accepts in particular:

€10 per day for lack of facilities, if the employee travels for at least 4 consecutive hours without access to usual amenities
€9 per day for meals, if the employee travels for at least 4 consecutive hours and has no option but to eat outside

Attention

These amounts cannot be applied automatically; they must reflect the actual situation.

How to combine tax and social security rules ?

For day trips in Belgium, you must check both tax conditions and the NSSO position.

From a tax perspective, a daily allowance of €21.64 can be tax-exempt if:

The trip lasts at least 6 hours
The other conditions are met

However, the NSSO does not automatically follow this tax allowance. For itinerant workers, it applies its own practice:

€10 (facilities) + €9 (meals) = €19 maximum per day

A total of €19 may also be accepted for tax purposes, provided the tax conditions are met (including the 6-hour threshold, no third-party meal coverage, and no double reimbursement).

Our advice

If you want to minimize risk, do not rely solely on the NSSO amount.

In practice:

Grant the maximum €19 only if BOTH NSSO conditions (lack of facilities + external meal) are met on the same day
AND the trip also reaches the 6-hour minimum required for tax purposes

In other words, a cautious approach is to combine the defensible NSSO ceiling with the 6-hour tax condition.