Combining a business trip with a holiday: what can you still deduct?
Written by Ilias Aarrass5 min read · Published on · Last reviewed on 
In short
For a trip that is partly business and partly private, the main purpose determines what is deductible. If the trip is mainly business, the flight and hotel nights on working days are deductible and the extra holiday days are private; food and drink remain partly deductible.
- The main purpose of the trip determines whether the flight is business.
- Hotel nights on holiday days and your family's costs are private.
- Food and drink on the road fall under the partly deductible costs.
- Record the business purpose with appointments, emails or invoices.
You have to visit a client in Barcelona for three days and add a long weekend. Or you travel to a supplier in Istanbul and bring your family. That is no problem, but it does change what you can deduct. The tax authorities look at the purpose of the trip and at what is business and what is private. This article explains how to split a mixed trip, what happens to the flight ticket and how to set up your records so that the deduction holds.
The starting point: what is the main purpose?
Costs are deductible if they are business costs. For a trip that is partly business and partly private, you first look at the main purpose. If you mainly go for work and stay a few extra days, the trip itself remains business and only the extra days are private. If you mainly go on holiday and have one short meeting along the way, the trip is private and only what is directly connected to that meeting is business.
| Cost item | Business main purpose | Private main purpose |
|---|---|---|
| Return flight or train journey | Business | Private |
| Hotel during working days | Business | Business for the night of the meeting |
| Hotel during the extra days | Private | Private |
| Travel costs of partner or children | Private | Private |
| Taxi to the client | Business | Business |
Hotel, food and VAT
If you share a hotel room with your partner, the room costs for the business nights are usually fully deductible: a double room often costs little more. If there is a clear extra amount for your partner on the bill, such as a second breakfast, you take that out. More on VAT on hotel stays is in VAT on a hotel stay.
Food and drink on the road fall under the partly deductible costs, even on a purely business trip. You deduct them through the threshold or the 80 per cent rule; see entertainment costs. Food during the holiday days is simply private.
You cannot reclaim VAT on costs abroad through your Dutch return. For EU countries that goes through a separate request; see reclaiming VAT from an EU country and business trip abroad.
Worked example: three working days in Barcelona plus weekend
- Return flight
- 240 euros, business
- Hotel, 3 working nights at 130 euros
- 390 euros, business
- Hotel, 2 weekend nights at 150 euros
- 300 euros, private
- Taxis to the client
- 60 euros, business
Result: Of the 990 euros, 690 euros is business. You pay the weekend nights privately, or you book them as a private withdrawal if they were paid from the business account.
Substantiation: how to keep the deduction
Trips abroad stand out, especially around school holidays. So record why you went: a meeting confirmation, an email exchange, an invoice to or from the client, a trade fair ticket. In your records, note with the entry which days were business. It takes a minute and saves a discussion in a questions letter or audit.
If you pay everything with the business card, split off the private part straight away as a private withdrawal. A trip to a conference or study trip follows its own rules; see trade fair and conference costs.
Frequently asked questions
Is my flight deductible if I add a few holiday days?
Yes, if the business part was the main purpose of the trip. The extra hotel nights and outings are then private.
Can I deduct my partner's trip?
No, unless your partner travels for business themselves, for example as a working partner with their own task. Coming along for company is private.
What if I visit one client while on holiday?
Then the trip is private. Only costs that arise directly from that visit, such as a taxi to the client, are business.
Sources
- Which costs can I deduct from my profit?Belastingdienst · belastingdienst.nl
- Overview of possibly deductible business costsBelastingdienst · belastingdienst.nl
Sources checked on
This article provides general information based on the rules known for 2026 and does not replace personal tax advice. For your specific situation, we're happy to take a look with you.
