Own business expenses — step by step
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👤 My details
🏢 Company / Employer
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🏠 Home office, Internet & Devices
For each question: are vous you the one paying the bill → you can be reimbursed. Does the société company pay → it is a taxable benefit.
Do you regularly work from home, at least once a week, in a space that belongs to you?
Flat-rate reimbursement: 160,99 €/month
Condition: at least 1 day of teleworking per week on a regular basis. All colleagues who telework as much must receive the same amount.
Do you pay for your own internet subscription and use it for work?
Flat-rate reimbursement: 20 €/month
If the company pays for your internet, it is not a reimbursement — it is a benefit you declare on your payslip.
Do you pay for your own phone subscription and use it for work?
Flat-rate reimbursement: 20 €/month
If the company pays for your subscription, it is not a reimbursement — it is a benefit you declare on your payslip.
Do you use your own computer for work — not the company's?
Flat-rate reimbursement: 20 €/month
If you use the company's computer privately too, it is not a reimbursement — it is a benefit you must declare on your payslip.
Do you use your own mobile phone for work — not the company's?
Common practice: 10 €/month (⚠️ not listed in official ONSS allowances — must be justified)
This reimbursement applies as long as you use the same phone (generally 2 to 3 years). If you use the company's phone privately too, it is not a reimbursement — it is a benefit to declare.
If the company already provides the equipment (internet, PC, phone), select "No" — you cannot be additionally reimbursed for the same item.
🚗 Vehicle expenses
These allowances apply when you have a company car and certain costs remain your personal responsibility.
Mileage allowance: this calculation is on a dedicated page. → Calculate my mileage allowance
Do you park your company car in your own closed garage at home?
Flat-rate reimbursement: 50 €/month
Two conditions: your car contract must mention this reimbursement, and you must have a real closed garage at home — not just a parking space.
Do you regularly pay for parking during your business trips?
Flat-rate reimbursement: 15 €/month
For occasional parking at business appointments. For large parking expenses, it's better to keep your tickets and reimburse at actual cost.
Do you pay for your company car wash yourself because your role requires it (client visits, representation)?
Flat-rate reimbursement: 15 €/month
Do you have representation expenses in the context of your role — business meals, client gifts, receptions?
Amount depending on role: €20 to €70/month
All colleagues with the same role must receive the same amount. This reimbursement is not linked to a specific expense — it is a fixed monthly allowance based on your role.
🏨 Business stays & meals
Answer Yes or No first, then specify the quantity if needed. Amounts are calculated automatically.
Have you spent nights away from home in Belgium for professional reasons this month?
Workplace too far to return in the evening → dinner + accommodation + breakfast → 35 €/night
Are you required to eat lunch out during business trips of ≥ 4h in a day? Travelling employee
Impossible to go home for lunch → 9 €/day
Do you lack access to your employer's sanitary facilities or canteen during your trips? Travelling employee
Absence of usual facilities → 10 €/day
👷 Clothing & tools
📅 How many days did you work this month?
This number is only used to calculate the allowances below (clothing, tools). It does not affect monthly allowances.
days
These allowances apply if your role requires wearing specific clothing or using your own equipment.
Do you buy specific work clothing required by your role yourself?
Overalls, safety shoes, uniform... → 2,20 €/day × 20 j = 44,00 €/month
Do you bear the cleaning costs of your mandatory work clothing yourself?
Maintenance of professional clothing → 2,20 €/day × 20 j = 44,00 €/month
Do you work in a very dirty environment that damages your personal clothing (jeans, t-shirts...)?
Additional maintenance of personal clothing → 1,10 €/day × 20 j = 22,00 €/month
Do you use your own tools or personal equipment to perform your role?
Personal tools made available to the employer → 1,25 €/day × 20 j = 25,00 €/month
📋 Summary & expense report
Check the details of your own expenses and identified BIK. Then generate your expense report.
📌 General rules to follow
📋 To declare on the payslip
These reimbursements must be mentioned on your fiche 281.10 each year. This has been mandatory since 2022.
🚫 No double reimbursement
The same expense cannot be reimbursed both as a flat-rate ET and on submission of invoices. One method must be chosen.
👥 Equal treatment for all
All colleagues with the same role must receive the same allowance — no favouritism.
⏱️ Part-time or long absence
Monthly allowances can be reduced pro rata if you work part-time or were absent for part of the month.
💾 Save time next month
Save your profile on this device. Next time, you will go directly to a simplified screen — only the period and variable elements need to be filled in.
📋 Expense Report
Own business expenses — ONSS allowances 2026
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| Item | ONSS flat-rate basis | Quantity | Amount |
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⚠️ Warning: This expense report is generated based on the official ONSS allowances in force in Q1 2026. It does not constitute legal or tax advice. Verify the application of these allowances with your accountant or social secretariat. Source : ONSS Instructions — lacavernedelacompta.be
📋 Important reminder: these reimbursements must be mentioned on the fiche 281.10 for the current year.
Your accountant or social secretariat must mention these reimbursements on your annual slip. And for each item, you choose either the flat rate or the actual supporting documents — not both.
💼 Real-time total
Updated with each selection
0,00 €
Own expenses / month (ONSS-exempt)
Own expenses breakdown
No expenses selected—
📖 BIK vs Own expenses
- ATN = provided/paid by the company → taxable for the beneficiary
- Frais propres = you pay personally → ONSS-exempt reimbursable
- BIK and own expenses cannot be combined for the same item
- All employees with the same role = same allowance
- ONSS can reclassify as disguised salary if conditions are not met
📋 Current allowances (2026)
- Home office: 160,99 €/month
- Internet (your bill): 20 €/month
- Phone (your bill): 20 €/month
- Personal computer: 20 €/month
- Personal mobile: 10 €/month (⚠️ common practice, not officially listed by ONSS)
- Representation: €20 to €70/month
- Director: tax authority approval required for office & devices
🛣️ Mileage Allowance
- These allowances are on a dedicated page with per-trip calculation
- Rate Q1 2026: €0.4326/km (business trips)
- Home to work: €0.15/km
- → Calculate my km →
📚 Official Source
- ONSS allowances updated March 2026
- → Official ONSS instructions
- Other version: simulator table