Italian meals and hotel expenses — 75 % deduction and the 2 % of fees cap
Hotel and restaurant costs are 75 % deductible. For a professional the deductible amount can never exceed 2 % of the fees received in the year. Costs incurred in Italy are only deductible when paid by a traceable method.
2026 rules — verified on September 25, 2026Free, no account
This content is part of the path: Self-employed professional with withholding tax· Step 4 of 11· Next step: Italian phone expenses — the 80 % deduction for businesses and professionals
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Sources and assumptions
- Gazzetta Ufficiale — TUIR (DPR 917/1986) art. 109 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « le spese relative a prestazioni alberghiere e a somministrazioni di alimenti e bevande, diverse da quelle di cui al comma 3 dell'articolo 95, sono deducibili nella misura del 75 per cento. »
- Gazzetta Ufficiale — TUIR art. 54-septies « Altre spese » — tax year 2026, verified on September 25, 2026
Excerpt from the source : « Le spese relative a prestazioni alberghiere e a somministrazione di alimenti e bevande sono deducibili nella misura del 75 per cento »
- Gazzetta Ufficiale — TUIR art. 54-septies — tax year 2026, verified on September 25, 2026
Excerpt from the source : « e, in ogni caso, per un importo complessivamente non superiore al 2 per cento dell'ammontare dei compensi percepiti nel periodo di imposta. »
Calculation assumptions
- The traceable field takes costs paid by transfer, card or another traceable method, and costs incurred abroad; costs paid in cash in Italy go in their own field and are not deductible.
- Employees' business trips, with their own daily limits (art. 95, paragraph 3), are not covered.
- Costs recharged item by item to the client, costs that count as business entertainment, and VAT are not covered.
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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.