Meal expenses and taxes 2026: what is deductible

Updated March 2026 - Meal expenses are often poorly treated fiscally. Many entrepreneurs think that a restaurant receipt is enough to justify a deduction. This is not the case. In 2026, the administration updated the official thresholds for deducting additional meal expenses. To be admitted, the expense must be necessary for the exercise of the profession, justified, and not be excessive.

Meal expenses are never automatically deductible.

Only additional costs are allowed

The administration allows the deduction only for the part of the expense which exceeds the cost of a meal taken at home, provided that the distance or the organization of work prevents going home for lunch.

Three conditions must be met

• ▸the expense must be linked to professional activity;
• ▸it must be justified;
• ▸it must not be excessive.

The thresholds published by BOFiP for 2026 are as follows:

• ▸5.50 euros including tax: fixed value of the meal taken at home;
• ▸21.40 euros including tax: limit beyond which the expense is presumed excessive for a meal on a business trip to a restaurant.

Practical consequence

In the absence of exceptional circumstances justifying a higher amount, the maximum deductible amount for additional meal costs in 2026 therefore amounts to:

• ▸21.40 euros - 5.50 euros = 15.90 euros.

To properly articulate this subject with your accounting, you can also consult our article on income statement, our guide on tax deadlines 2026 and our decryption of VAT for SMEs.

The professionals concerned

The subject mainly aims:

• ▸BNC holders;
• ▸operators under the BIC;
• ▸certain managers according to their regime and their reimbursement terms.

In what situations

The deduction is allowed when:

• ▸the distance between the place of activity and home prevents a normal return;
• ▸the activity requires travel or continuous presence;
• ▸the expense is well incurred in the interest of the activity.

Hayot Expertise Advice: a meal close to your practice or office is not automatically professional. You must be able to explain why lunch at home was impossible or abnormally restrictive.

Essential parts

Keep:

• ▸the restaurant bill;
• ▸proof of payment;
• ▸the date;
• ▸the location;
• ▸the professional context.

What must be demonstrated

In the event of an inspection, you must justify:

• ▸the reality of the expense;
• ▸its amount;
• ▸its professional necessity;
• ▸the absence of excessive character.

Deduct the entire ticket

This is the most common error. The portion corresponding to the "normal" meal at home is not deductible.

Deduct without sufficient justification

A ticket without context may be rejected. The administration does not apply standard substitution deductions in the absence of supporting documentation.

Confusing business meals and individual meals

Business meals follow a different logic. They must be undertaken in the interest of the operation and documented as such.

A clear policy on expense reports avoids tax reinstatements and simplifies closing the file.

👉 Discover our accounting expertise support

Set an internal rule

Plan:

• ▸precise wording;
• ▸a capture of the supporting document;
• ▸rapid validation;
• ▸a comment in the event of an atypical context.

Review fees before closing

An annual review makes it possible to identify:

• ▸meals without full proof;
• ▸excessive amounts;
• ▸expenses to be reinstated;
• ▸poorly processed refunds.

In 2026, meal expenses remain deductible under strict conditions. For an individual professional meal, we must remember the logic of the additional cost actually required by the activity. With the official 2026 thresholds, the normal expenditure at home is estimated at 5.50 euros, and the normal limit for a restaurant meal while traveling at 21.40 euros, i.e. a practical maximum of 15.90 euros deductible outside of better justified special circumstances.

📞 Do you want to make your expense reports more reliable before closing? Our firm can review your professional expenses, your supporting documents and your tax reinstatements. Make an appointment with an expert

(Official sources: BOFiP ACTU-2026-00008 of February 18, 2026, BOFiP BOI-BNC-BASE-40-60-60 version 2026, BOFiP BOI-BAREME-000035 version of February 17, 2026, CGI articles 39 and 93 depending on the regime concerned)