Business meals deductible in the Netherlands (2026 ZZP guide)

Are business meals deductible for ZZP freelancers in the Netherlands in 2026?

Yes, but usually only partly. In 2026, most business meal costs (for example client lunches) are treated as ‘mixed costs’ (gemengde kosten) with a private element. If you are a ZZP (sole trader) and an income-tax entrepreneur, you typically deduct either (a) only the part above the €5,700 threshold, or (b) 80% of the total eligible costs. This yearly choice can change your taxable profit by hundreds or thousands of euros.

Browse the [Knowledge Hub](/knowledge-hub) for more freelancer accounting guides. In Dutch income tax, business meals normally fall under ‘food, drinks and stimulants’ (voedsel, drank en genotmiddelen) and can also overlap with ‘representation costs’ (representatiekosten). These categories are limited-deductible because they are assumed to be partly private, even when the meeting is 100% work-related.

In practice, you choose the method that gives the higher deduction for the year. Example: if you spend €1,200 on qualifying business meals in 2026, the 80% method lets you deduct €960. Under the threshold method, if your total limited-deductible costs stay under €5,700 for the year, the deductible amount is €0 for that category.

Which meal and hospitality costs count as limited-deductible costs in 2026?

‘Business meals’ usually means costs for food and drink bought for business purposes, but the tax treatment depends on the category. In 2026, lunches and dinners with clients, coffee for meetings, and similar hospitality costs are generally limited-deductible (often 80% for income-tax entrepreneurs). Purely private food and drink is 0% deductible, even if the receipt is in your business name. Clear categorisation prevents claiming 100% where only 80% is allowed.

Costs count as business only if they are made for the business interest of the enterprise (zakelijk belang) and are reasonable in amount. When a cost has both a business and private element, the deduction is limited and you apply either the €5,700 threshold or the 80% method.

For broader context, compare this topic with [deductible expenses for freelancers](/knowledge-hub/deductible-expenses-freelancers-netherlands/) so you keep meal costs consistent with other mixed expenses (for example gifts and representation). That guide also helps you decide whether to book a cost excluding VAT or including VAT when input VAT is not deductible, so your income-tax profit and VAT returns stay aligned.

• Restaurant lunch or dinner with a client or supplier (including a tip on the bill).
• Catering ordered for a business meeting (sandwiches, coffee, snacks).
• Coffee, tea, milk, and soft drinks bought for meetings at your workspace.
• Food and drinks during a business trip day (the private element still applies).
• Hospitality at a networking event you attend for business purposes.
• Purely private groceries or personal meals (never deductible: 0%).

How do you apply the €5,700 threshold vs the 80% method in income tax (2026)?

In 2026, you can process limited-deductible costs in income tax using one of two methods: (1) the threshold method, where only the part above €5,700 is deductible, or (2) the 80% method, where you deduct 80% of the eligible costs and treat 20% as non-deductible. This matters because the deductible amount can differ by thousands of euros in a high-expense year.

When you prepare your annual profit (winst) for income tax, pick one method for the year for these limited categories and apply it consistently. Example: with €8,000 of qualifying limited-deductible costs, the threshold method gives €8,000 − €5,700 = €2,300 deductible, while the 80% method gives €6,400 deductible. If the VAT on a meal is not deductible in VAT returns, you generally deduct the cost including VAT in income tax.

Can you reclaim VAT (btw) on restaurant meals and catering in 2026?

Usually no. In 2026, VAT (btw) on horeca meals is generally not deductible as input VAT when you are the end user (0% deduction), even if the meeting is business-related. Input VAT is only possible if you recharge the horeca service to a third party and invoice it with VAT. This determines whether you book the cost VAT-inclusive.

If you cannot deduct the VAT on a restaurant meal in your VAT return (BTW-aangifte), you normally treat the full amount (including VAT) as your expense for income tax. This is why the VAT rule can change the income-tax bookkeeping result even when the ‘80% vs €5,700’ rule stays the same.

For other hospitality-like costs, separate rules can apply (for example, gifts and staff provisions can trigger the €227 (ex VAT) threshold per recipient per year). To avoid mixing rules, keep a clear note for each receipt and review [VAT return rules in the Netherlands](/knowledge-hub/vat-returns-netherlands-expat-freelancer-guide/) if you file VAT yourself.

• Restaurant meals consumed by you/your guests: input VAT is generally not deductible when you are the end user (0% deduction).
• Recharging a horeca bill to a client (with VAT on your invoice): input VAT can be deductible under the conditions in the VAT guidance.
• If input VAT is not deductible, book the expense including VAT for income tax.
• Gifts and staff provisions can require paying back input VAT if you exceed €227 (ex VAT) per recipient per year.
• Keep the receipt plus a business-purpose note for 7 years so you can explain the expense later.

What evidence should you keep for business meals in 2026?

Keep ‘proof plus context’. In 2026, you generally must keep invoices and receipts for 7 years (10 years for certain real-estate related records). For business meals, add the business purpose, attendees, date and place. Scanned receipts are allowed if the digital copy is complete and accurate. Good records protect your deduction in a review.

Store each meal receipt with the supplier name, date, items, and VAT shown, and keep the file in the form you received it (paper stays paper; digital stays digital). Add a short note (10–20 words) describing the business reason (for example, ‘sales meeting with client X about project Y’) and who attended. This makes the link to business activity clear even 7 years later when you may not remember the context.

• Original receipt or invoice (paper or digital), kept in the form you received it.
• Date, location, and vendor name (restaurant/caterer).
• Names or company of attendees (at least the business relationship).
• Business purpose in plain English (1 sentence).
• Breakdown of items and VAT (if shown on the receipt).
• Retention: keep the record for 7 years (or 10 years for certain property-related items).

What happens if you deduct business meals incorrectly or lack proof?

If a meal cost is booked incorrectly, the usual outcome is that the deduction is reduced to €0 for that item and your taxable profit increases by 100% of the disallowed amount, which increases tax due. In a review, the tax authority can ask you to show the receipt and explain the business purpose. If you cannot, you may need to correct income tax and VAT filings and repay VAT that was deducted incorrectly.

The simplest risk control is consistency: decide whether the cost is a business meal, a gift, or a private expense, then apply the matching rule (80% method or €5,700 threshold, and VAT rules on horeca). Keeping receipts in the required form for 7 years reduces the chance of losing deductions purely due to missing documentation.