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.
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.
The daily allowance amount for business trips within Belgium is €21,22 starting with March 1st, 2025.
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 €21,22 = €339,52.
For overnight trips in Belgium, a lodging allowance of €159,17/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.
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.
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.
A meal voucher amounts to a maximum of €8.00 per day worked. The employer contributes a maximum of €6.91, and the employee pays a minimum of €1.09.
If the employee receives a meal voucher for the day, the daily allowance should be reduced with the meal voucher value.