Overview disallowed expenses TY 2026
As a general rule, expenses incurred by a company in the context of its economic activity are deductible for tax purposes. For certain expenses however, Belgian tax legislation allows no deduction or a partial deduction for tax purposes. This table provides an overview of common expenses that are (partially) disallowed for corporate income tax and VAT for financial year 2025 (and related tax year 2026).
As a general rule, expenses incurred by a company in the context of its economic activity are deductible for tax purposes. For certain expenses however, Belgian tax legislation allows no deduction or a partial deduction only. These expenses are referred to as ‘disallowed expenses’.
See the link below for an overview of common expenses that are (partially) disallowed for corporate income tax and VAT for financial year 2025 (and related tax year 2026).
This overview intends to provide a non-exhaustive summary and can only be used as a guideline. For information regarding the tax treatment of expenses in specific situations, please liaise with your contact person at Baker Tilly.
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