Meals and Entertainment Deduction Guide

by | Feb 7, 2024

For general reference only. Please refer to your accountant’s advice.
All meals should be non-lavish to be eligible for deduction.

Who Description % Deductable
All Entertainment such as baseball football club membership 0%
All Meals included with entertainment event ticket 0%
All Meals made on premises or catered for internal business purposes 50%
Customer Year-end party 0%
Customer Non-lavish client business meal 50%
Employee Meals purchased at an entertainment event 50%
Employee Travel either purchased or prepared in hotel room 50%
Employee On-premises coffee and snacks 50%
Employee Non-lavish meals purchased during employee travel in pursuit of business or trade 50%
Employee Year end party company event (picnic) or outing for employees and spouses 100%
Employee On premises shift meals 100%
Employee Meals made on premises for marketing presentation 100%
General Public Food that is offered for free to the general public 100%
General Public Restaurant meals (non-lavish) 100%
Potential Client Restaurant meals (non-lavish) 50%

Download the Meals and Entertainment Deduction Guide