Which business meals are deductible
The rules changed in 2018 and still trip people up. Here’s what counts, what doesn’t and what to write down.
The short answer
Business meals are generally 50% deductible when there’s a clear business purpose and you or an employee are there. Entertainment such as event tickets or golf isn’t deductible, even with a client.
The basic rule
A meal with a client, customer or contractor is generally 50% deductible if it isn’t lavish and you or an employee attend. Meals while traveling away from home overnight for business are also generally 50% deductible.
What isn’t deductible
Entertainment, amusement and recreation, such as sporting event tickets, concerts or rounds of golf, isn’t deductible, even if you talk business. If food is bought separately at an event, the food portion can still qualify.
Exceptions
A holiday party or picnic for all employees is generally fully deductible.
What to record
Keep the receipt and note who attended, the business relationship and what you discussed. A note on the receipt or in your accounting app is enough.
Questions
Can I deduct my own lunch?
Not usually. Meals on a normal workday aren’t deductible unless they’re part of a genuine business meeting or you’re traveling overnight for business.
Your situation isn’t general. A CPA can tell you how this applies to you.
Ask about thisGeneral information as of October 2026, not advice for your situation. Tax rules change; check with a professional before acting.