The IRS allows business travelers to deduct business-related meals and hotel costs, as long as they are reasonable considering the circumstances—not lavish or extravagant. You would have to eat if you were home, so this might explain why the IRS limits meal deductions to 50% of either the: Actual cost of the meal.

In 2026, the rules for business meal deductions have become more restrictive following the "One Big Beautiful Bill Act" (P.L. 119-21). For most business travelers, meals consumed while "away from home" on business remain 50% deductible, provided the expense is not "lavish or extravagant" under the circumstances. The taxpayer (or an employee) must be present at the meal, and it must be directly related to the active conduct of the business. A significant change starting January 1, 2026, is that employer-provided meals (such as food at the office or during staff meetings) are largely no longer deductible at all, ending the previous 50% allowance for those specific perks. However, snacks provided in break rooms typically remain 100% deductible as de minimis fringes. For the self-employed, the 50% rule for travel meals still applies, but you must keep meticulous records, including the date, amount, location, and business purpose of each meal to satisfy IRS or local tax authority requirements.