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Category 1 applies to short business trips (maximum 30 consecutive calendar days). Category 2 applies to longer missions (beyond 30 days, up to 24 months). Category 1 amounts are generally higher.

The tax authorities accept a minimum of €37.18/day, not indexed. For most destinations, official rates are higher. The employer may choose the rate or this minimum, and should prefer the more advantageous option for the worker.

The official list (Belgian Official Gazette of 1 August 2025) covers more than 130 countries. Unlisted: justify actual expenses. Sometimes the Belgian minimum of €37.18 can be used as a reference. Always check with your employer or accountant.

The new amounts apply from 1 August 2025 (first update since February 2023). For a trip decided before that date but taken after, the employer may apply the new flat rates if more advantageous.

Official source: Ministerial Decree of 14 July 2025 (Belgian Official Gazette of 1 August 2025). List of 130+ countries, Category 1 (< 30 days) and Category 2 (> 30 days).

Since 1 January 2025, the 10-hour requirement has been removed, and departure/return days are no longer halved. This calculator counts inclusive calendar days (e.g. Monday → Tuesday = 2 days). Times remain useful for the PDF.

The flat-rate daily allowance covers lunch and dinner, drinks and snacks, local transport, communications and minor expenses. These are employer expense reimbursements and are tax-exempt within SPF rates. It does not cover accommodation or travel to/from the destination (reimburse with receipts).

Two separate mechanisms. Meal vouchers still granted during the trip: deduct only the employer’s share (2026 cap: €8.91 per voucher, not the €10 face value). If you suspend them for those days, no deduction. Meals covered by the employer (restaurant, half-board): −35% lunch and −45% dinner. Both meals = −80%, leaving 20% for minor expenses. Both reductions can apply together. Goal: avoid double reimbursement.

Within official rates, allowances are not taxable (tax and social security exemption, no withholding). Above the rates, the excess is taxable. Higher actual costs can be justified differently, but that is no longer a flat rate.

Within the rates, allowances are not subject to social security contributions (neither employer nor employee), same as the tax exemption. The NSSO accepts the same daily flat rates as the tax authorities.

Yes: rates are maximum amounts, not mandatory. A lower allowance generally remains exempt. It becomes taxable only if it exceeds the rates without proof of extra actual costs.

They apply to employees and company directors with mainly sedentary work who travel abroad occasionally or regularly. Excluded: jobs where travel is the core activity (pilot, international driver), and the self-employed (actual costs only).

A voluntary extension or permanent relocation abroad ends the business-trip regime: flat rates no longer apply. They are for temporary missions, not relocation.