As soon as the central index rate is exceeded, the flat rates accepted by the tax authorities will be adjusted. Therefore, these amounts will increase again from 1 March 2026.
What are the new amounts?
The table below shows the new amounts that will apply from 1 March 2026, along with the previous amounts that were in effect.
| New amounts | Previous amounts | |||
|
from 01.03.2026 |
from 01.03.2025 to 28/02/2026 |
from 01.06.2024 to 28.02.2025 |
from 01.12.2023 to 31.05.2024 |
|
|
Flat daily allowance |
21.64 euro per day | 21.22 euro per day | 20.80 euro per day | 20.39 euro per day |
|
Flat monthly allowance (max. 16 × flat daily allowance) |
346.24 euro per month | 339.52 euro per month | 332.80 euro per month | 326.24 euro per month |
|
Supplementary accommodation expense allowance |
162.35 euro per night | 159.17 euro per night | 156.04 euro per night | 152.99 euro per night |
Are these flat rates also accepted by the NSSO? And what costs do these amounts cover?
Unfortunately, the tax authorities and the NSSO have different rules and amounts for domestic business trips. You can read more details here. This will also explain which costs the flat allowances specifically cover.
What does Securex do for you?
If you have questions about the indexed amounts for domestic business trips or about reimbursing expenses to your workers, please contact your Securex business Legal Advisor at myHR@securex.be.
