Are client meals tax deductible?
It depends. Meals with clients are often deductible when there is a clear business purpose, but deductions are commonly limited to a portion of the cost.
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On this page: Short answer · When it applies · When it doesn’t · Example · Records · Related · FAQ
Short answer
Depends. Client meals may be tax deductible when they are directly related to business discussions, but the deductible amount is often limited.
You generally need to document who attended and what business purpose the meal served.
When it’s more likely deductible
- The meal has a clear business purpose (client meeting, negotiation, project discussion)
- You can identify the client(s) who attended
- The cost is reasonable for the business context
- You keep receipts and notes explaining the business purpose
When it’s not deductible (or risky)
- The meal is primarily personal or social
- You can’t explain the business purpose
- You don’t document attendees
- The expense is lavish or unreasonable
Example
- Client lunch cost: $100
- Common allowable portion (example): 50%
- Potential deductible portion: $50
Actual limits depend on the specific rules and situation.
What records to keep
- Itemized receipt
- Proof of payment
- Date and location
- Client names and business purpose
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FAQ
Are client meals tax deductible?
It depends. Client meals are often deductible when they have a clear business purpose, but the deductible portion is commonly limited.
Do I need to document who attended a client meal?
Yes. You should document who attended, along with the date, location, and business purpose.
What records should I keep for client meal deductions?
Keep itemized receipts, proof of payment, attendee names, and a short note explaining the business purpose.
Looking for related deductible expenses? ← See Are meals tax deductible?
Last reviewed: January 2026