All expenses > Deduct clothing and accessories

Deduct clothing and accessories

Tax audit risk

Easiness to justify

Average amount deducted€ 500-1000 per yearFrequency4-5x per year

Deducted by16% of independentsRecommended by21% of independentsDo you deduct this expense?Would you recommend this expense?

Your clothing purchases are generally not deductible.

For income tax, general-purpose clothing purchases will systematically be rejected by the tax authorities. Therefore, clothes known as “city dress”, evening”, “ceremony”, “travel” or “leisure” are NOT recommended deductible expenses.

It’s clear: deducting your last suit, even if superb & from Paul Smith, from represents a significant tax risk.

You can only deduct “genuinely” professional clothing

The only exception is professional clothing imposed, for example, by labor regulations. Think of the lawyer’s robe, the craftsman’s work uniform: those will be deductible ⭐️.

If you are an artist or performer, the clothes (& accessories) you buy in view of performing your art will be deductible. The best examples? The clothes you can only wear while performing (dominatrix dresses are welcome 😉)

What about the VAT deductibility of clothes?

For VAT, the rule is similar: the deduction will only be possible if the activity carried out by the taxpayer requires the use of these specific professional clothing.

Koen MasscheleinAccountant and Managing Director of Makofisc

Expert’s advice ✨

Specific professional clothing is fully tax deductible. This refers to clothing that is required by regulations in certain sectors and must be worn during working hours (helmets, safety shoes, etc.) or clothing specific to the profession. Think of a lawyer's gown or a baker's work vest. In principle, the cost of urban or leisure clothing is not tax deductible, except in certain cases. For example, if clothing costs are booked as trade goods or if the costs for such clothing are recharged then the deduction prohibition does not come into play. Also, when clearly visible advertising is placed on the clothing, the costs are deductible as publicity costs. Regarding VAT, only the VAT on specific professional clothing is deductible as well as when it comes to publicity costs.

NEXT UP

Deduct clothing and accessories

Your clothing purchases are generally not deductible.

You can only deduct “genuinely” professional clothing

What about the VAT deductibility of clothes?

Expert’s advice ✨

Check those related expenses that you could deduct tomorrow ✨