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Business gifts

Tax audit risk

Easiness to justify
Deducted by58 % of independentsAverage amount deducted250per yearFrequency5-10x per year

Careful, the deductibility depends on the price of the gift
Customer gifts are gifts that you give to your customers or partners to strengthen or develop your professional activity: think of chocolates, bottles of wine or other small gifts.

The VAT rules depend on the amount: the VAT is 100% deductible if the price of the gift is less than €50 (excluding VAT) per customer, per calendar year.
If you do not meet all these conditions, the VAT is not deductible. The VAT on tobacco and spirits (alcohol percentage higher than 22 °) is never deductible.

For income tax, gifts are 50% deductible in all cases, even when the VAT is not deductible.

⚠️ Watch out, in case of tax audit, they might ask for a receipt. 💡 Gifts offered during a trip abroad are 100% deductible, whether you bought them in Belgium or abroad.


Check those related expenses that you could deduct tomorrow ✨

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