Are you a freelancer in the construction sector? That’s a job full of challenges! And as if that wasn’t enough, there’s all the paperwork to manage too. Fortunately, some of that admin is to your advantage, like the deduction of professional expenses. Along with the obvious costs, such as building materials, there are other costs you might be able to deduct. Want to know more?
Deductible expenses: what are they?
Materials and equipment are obvious deductible expenses when you’re self-employed in the construction sector. But in reality, you can deduct any expense related to your work. This is true whether you’re self-employed in a main or secondary occupation. Of course, there are other conditions to determine whether or not an expense can be considered professional.
First of all, the expense must be necessary for your business or help you increase your turnover. Secondly, you always need to have proof of the expense, such as an invoice or receipt.
💡Accountable tip: you don’t have your official self-employed status yet, but you’ve already run up some expenses? You can deduct expenses incurred up to 3 months before the official start date of your activity. So keep those invoices and receipts safe!
Watch out for mixed and partial expenses
Not all your expenses are 100% deductible. Your restaurant bills, for example, are only 69% deductible. These expenses are only partially deductible.
Other expenses are partly private and partly professional, in other words, mixed expenses. For these, you need to estimate the portion that corresponds to your professional use. The professional portion is then either fully deductible (e.g. internet subscription) or partially deductible (e.g. private car).
Business expenses: different rules depending on your status?
Individuals who are self-employed in a secondary occupation are subject to the same rules as those self-employed in a main occupation. There’s also no significant difference between a self-employed sole trader and a company.
In addition, freelancers can amortise their investments. Depending on the type of investment, different amortisation rates apply, and these are relatively fixed. Here, there’s a difference between being a self-employed sole trader and a company.
A company must amortise an investment pro rata for the remaining months of the year of purchase, while a self-employed sole trader can deduct a purchase for the entire year.
List of deductible expenses for the construction sector
1. Work-related expenses
The most obvious business expenses are those linked directly to your work. In the construction industry, these are relatively easy to identify:
🧰 Tools and equipment
🧱 ‘Consumable’ materials and supplies
🧾 Subcontractor invoices
👷 Personal protective clothing and equipment (PPE – page available in French/Dutch), such as helmets or safety shoes.
💡 Accountable tip: Costs related to relevant training are also deductible. Are you active in Flanders? Then you can get up to 30% reimbursement via the ‘KMO-portefeuille‘ (known as the SME e-wallet in English).
2. Insurance costs
Like other freelancers, you need to take out several professional insurance policies. The most important ones are obviously professional liability insurance and ten-year liability insurance. You’ll also need insurance for your company car(s).
Most professional insurances are 100% deductible. However, hospital insurance is not, as it’s considered a private expense.
3. Vehicle and transportation costs
All expenses related to your vehicle are either fully or partially deductible. For example:
- amortisation of your company car or vehicle
- maintenance and repair costs
- insurance and taxes
- interest on your car loan
- fuel costs
The percentage you can deduct depends on several factors, such as the type of engine (electric or internal combustion), its CO2 emissions, the extent of your personal use, and the type of vehicle (light commercial vehicle or passenger car).
💡 Learn more about the tax deductibility of a car
4. Other construction-related costs
When you’re self-employed in the construction sector, you naturally need a place to store your materials. If you rent a warehouse for this or build a shed next to your home, these costs are deductible. The same applies to costs incurred to fix up or fit out the storage space so it meets your needs.
Additional costs, such as electricity, water and gas, are also considered business expenses. However, they’re only partially deductible if you live and work in the same place and therefore also use these utilities privately.
5. Marketing and networking costs
All (reasonable) costs you incur to advertise your construction business are deductible. This includes all costs related to finding and convincing new customers as well as costs that help you keep your existing customers happy.
Here are some of the top marketing costs for construction companies:
- sponsorship
- advertisements
- vehicle lettering
- website maintenance and hosting
- brochures and flyers
- business cards
And then there’s the costs related to maintaining your relationship with your customers. These are also deductible – but usually only partially. Here are some examples:
- business meals
- fees for professional associations
- networking events
- gifts for customers
6. Office and administration expenses
Finally, as a self-employed person, you have to pay all sorts of administrative costs to ensure the smooth running of your business. Fortunately, these are also deductible. Examples include:
- office supplies (paper, pens, printer cartridges, etc.)
- computers, printers and other office equipment
- software and licences
- telephone and internet
- banking and accounting fees
Some costs, such as accounting software, are even 120% deductible – this is a temporary measure to support the mandatory switch to electronic invoicing for all businesses from 2026.
Managing your accounting and taxes is child’s play!
Simply scan or upload your income and expenses, and Accountable will prepare your 100% reliable tax return and VAT declaration. With the app, you always know how much net income you’ll actually receive. Plus, you get reminders before each tax deadline.
Keep things simple. Try Accountable for free for 14 days.
