Per diem allowances in Belgium
Two kinds of per diems are available to employees of Belgian companies: the domestic per diem, for trips within the country, and the foreign per diem, for trips taking place outside of the country.
Domestic Per Diem
Employees can receive a daily lump sum based on the duration of their business trip and an additional amount for lodging. The amount paid for lodging is higher if they stay in a hotel and lower if they stay with a friend or relative.
Daily allowance in Belgium
The daily allowance amount for business trips within Belgium is â¬20,39 starting with December 1st, 2023.
The following conditions must be met:
the business trip lasts at least 6 hours;
the employee must be travelling to a location more than 25 km from the centre of the commune where they reside;
the employee does not receive any other compensation for meal costs.
The maximum monthly daily allowance is 16 x â¬20,39 = â¬326,24.
Overnight allowance in Belgium
For overnight trips in Belgium, a lodging allowance of â¬152,99/night can be paid.
The following conditions must be met:
the employee must be travelling to a location more than 75 km away;
the hotel cost is not being otherwise reimbursed.
Foreign Per Diem
When employees are travelling abroad for business, they may also be entitled to a per diem. The maximum tax-free amount of this per diem varies by country and based on the following categories:
Category 1 (Short trips) - trips of 30 days maximum
Category 2 (Long trips) - trips of more than 30 days
Accommodation rates published by the government serve as a maximum rate. In case of an overnight stay, the accommodation costs will be reimbursed upon presentation of proof of payment.
Meal deductions â foreign trips
The lump sum allowances employees are paid to cover their business travel expenses abroad are composed as follows:
35% - lunch
45% - dinner
If either of these meals is not paid for by the employee themselves, the appropriate deduction (35% or 45%) should be made to their daily allowance.
Meal deductions do not apply to 1/2 rates - i.e. for the first and last day of travel.