Did you know that, as a self-employed person in Belgium, you can sometimes deduct the costs of an animal? There has to be a clear and provable link with your business. This article covers 3 situations where that can apply: the guard dog, an animal you use in your profession (like a therapy dog), and breeding dogs or cats.
At a glance
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💡 The basic rule
Whatever the animal, the same four conditions generally apply as for any business expense:
The expense is professional, not private.
It helps you earn or keep taxable income.
It’s paid in the year in which you deduct it.
You can prove it with an invoice or receipt.
🐕 The guard dog
The costs of a dog are deductible if it’s used as a guard dog and is responsible for the security or protection of your office, workspace or practice, even if you work from home. As long as you can show that the animal is there to guarantee security, the tax authorities will accept it.
Which costs?
All costs related to your dog: adoption, food, kennel, accessories (leash, muzzle if applicable…) and vet bills.
ℹ️ Important:
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Which share?
How much you can deduct depends on how the space where the dog stays is used: 100% if the space is fully professional, and a percentage matching the professional use of the floor area (for example 15%) if your workspace is shared with your home.
🦮 An animal you use in your business
The principle goes further than security: if an animal genuinely plays a role in your profession, its costs can also be deductible. Think of a dog you use in animal-assisted therapy, or an animal that’s part of a care practice. The tax authorities don’t set a fixed deduction percentage for working animals. It depends on the animal’s actual professional use and on your ability to prove it.
Where the animal lives changes everything
At a professional location (separate practice, care farm, etc.): the animal is considered a professional work tool by default. The deduction can go up to 100% if the location is purely professional, and the burden of proof is relatively light.
At your home (including a home office): the animal is considered a private pet by default. The deduction has to be partial (pro rata), and the burden of proof is heavier. You need to show which hours the animal actually helps you earn your income.
Setting a realistic percentage
If the animal also lives with you, the percentage should reflect the split between work and private life. Two common methods:
Session/time method → the share of sessions the animal takes part in. For example, 6 out of 20 sessions per week (± 30%). For a pet that lives at home, self-employed people often land between 20% and 50%.
Floor area method → if your practice is attached to your home, you can align the animal’s percentage with the professional share of your home’s floor area (for example 15% if your office takes up 15% of the space).
ℹ️ Golden rule: the higher the percentage you claim, the stronger your proof needs to be. Claiming 100% for a pet that lives at home can easily lead to a correction during an audit.
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Which costs, at which rate?
100% deductible → training in animal-assisted support (for you and the animal), equipment you only use during sessions, and any extra professional liability insurance linked to the animal.
Partly deductible (at your calculated percentage) → food, vet, vaccinations, grooming and general accessories. If the animal itself is recorded as an investment, you depreciate it at that same percentage.
Which proof should you keep?
Your animal-assisted therapy certification.
An appointment calendar or session notes that track when the animal takes part.
Your communication showing that animal-assisted work is officially part of your practice.
All purchase invoices and vet receipts.
🐾 Breeding dogs or cats
Breeding comes with two separate obligations: an animal welfare licence (an HK number) and, if you breed to sell, registration as self-employed.
The licensing rules are set regionally. The info below applies to Flanders (Dierenwelzijn Vlaanderen, Flemish Animal Welfare). Brussels and Wallonia have their own rules, so always check the ones for your region. |
When do you need a licence (HK number)?
Dogs → from 3 litters per year. Fewer than 3 litters: you’re an occasional breeder and don’t need a licence.
Cats → always, regardless of the number of litters.
3 types of licensed breeders
Hobby breeder → max. 5 litters per year, max. 3 breeds, sells only animals from their own breeding.
Professional breeder → more than 5 litters per year, more than 3 breeds, sells only their own animals.
Breeder-trader → at least 10 litters per year from their own breeding, and may also resell animals bought from other (licensed domestic or licensed foreign) breeders.
🚨 Only licensed breeders can advertise on general classifieds websites and social media. Others can only advertise in specialised media. Ads must also include your HK number. |
📌 When it becomes a business
So do you breed with the intention of selling? Then you also need a company number, and that’s the point where it becomes a self-employed activity, and where Accountable comes in handy. Licensing (animal welfare), any permit (municipality) and registration as self-employed (business/taxes) are three separate steps: you may need all three.
🧾 How do you record the purchase of a breeding animal?
Once you’re a registered breeder, buying a breeding animal is a business expense. How you record it depends on what you do with the animal:
Kept for breeding → investment. If the animal stays in your breeding operation to breed for several years, you record it as an investment and depreciate it over its lifespan. In practice, often around 5 years, under the category “Machines and tools”.
Bought to resell → purchase of goods for resale. If you buy the animal to resell it (for example within the same year), you record the full amount in the year of purchase, under the category “Purchase of goods for resale”.
ℹ️ In both cases, some conditions apply: your breeding activity has to be officially registered, the expense has to be for that activity, you need a proper supporting document, and you split the cost if the animal is also a private pet. |
Equipment for the animal (scratching post, litter box, kennel, etc.)
Split the invoice per item.
Any item under €250 (excl. VAT) is fully deductible right away.
Any item of €250 or more that lasts several years is depreciated.
Expenses before you have income
Early expenses (for example a kitten that will only breed next year) aren’t a problem. You can claim business expenses even if the income comes later.
🚨 BUT: make sure you already have an active VAT number. |
Invoice or receipt
If you only have a receipt instead of a proper invoice (often the case when buying from a breeder abroad), you can still claim the amount as a business expense, but you can’t recover the VAT. For that, you need an official invoice.
Enter the full amount paid (incl. VAT), and where possible, try to get a proper invoice after all.
💬 Unsure about your situation?
Whether an expense is deductible, or when your breeding becomes professional: it always depends on your specific situation. Your tax coach is happy to help, so feel free to send us a message in the chat. 😊