{"id":94217,"date":"2025-07-29T09:11:10","date_gmt":"2025-07-29T07:11:10","guid":{"rendered":"https:\/\/dexxter.be\/disallowed-expenses\/"},"modified":"2026-05-15T13:22:37","modified_gmt":"2026-05-15T11:22:37","slug":"disallowed-expenses","status":"publish","type":"post","link":"https:\/\/dexxter.be\/en\/blog\/disallowed-expenses\/","title":{"rendered":"What are disallowed expenses?"},"content":{"rendered":"\n

As a self-employed professional, you naturally want to deduct as many business expenses as possible. That makes perfect sense, because the more expenses you can deduct, the lower your taxable profit, and thus your taxes.<\/p>\n\n\n\n

Unfortunately, the tax authorities don\u2019t always see it that way. Some expenses are partially restricted, these are called disallowed expenses<\/strong>. In this article, we focus specifically on restaurant costs<\/strong>, reception costs<\/strong>, and business gifts<\/strong>.<\/p>\n\n\n\n

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What exactly are disallowed expenses?<\/h2>\n\n\n\n

Disallowed expenses<\/strong> are costs you\u2019re allowed to record as business expenses, meaning they can be 100% professional. However, they are not fully tax-deductible. A portion has to be added back into your taxable income. In other words, that part is disallowed<\/strong>.<\/p>\n\n\n\n

That may sound odd, but the logic is simple: the government wants to discourage certain types of spending.<\/p>\n\n\n\n

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Three common disallowed expenses<\/h2>\n\n\n\n

This article zooms in on three categories that frequently appear in the books of small business owners:<\/p>\n\n\n\n