50% deductible in 2025, but drops to 0% starting January 2026.
Snacks, coffee, and water provided on business premises for employees are deductible as de minimis fringe benefits at 50% through Dec 31, 2025. Starting Jan 1, 2026, under OBBBA, this deduction drops to 0%.
Stocking the breakroom with coffee and donuts (50% in 2025)
Yes, office snacks is generally tax deductible for self-employed individuals, freelancers, and small business owners. The IRS allows you to deduct ordinary and necessary business expenses, and office snacks typically qualifies when used for legitimate business purposes.
Snacks, coffee, and water provided on business premises for employees are deductible as de minimis fringe benefits at 50% through Dec 31, 2025. Starting Jan 1, 2026, under OBBBA, this deduction drops to 0%.
Proper documentation is critical for any business deduction. For office snacks, you should:
Source: IRC § 274(o). This information is for educational purposes only. Consult a qualified tax professional for advice specific to your situation.
Yes, meals with clients are 50% deductible when business is discussed.
Yes, meals while traveling overnight for business are 50% deductible.
No if solo, Yes (50%) if meeting with a client or prospect.
50% for routine team lunches, 100% for company-wide events.
Yes, alcohol as part of a business meal is 50% deductible.
Yes, if you use a dedicated space exclusively and regularly for business.