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.

Yes, meals consumed while traveling for business are generally deductible, but they are typically subject to a 50% limit. Under current 2026 IRS rules, you can deduct 50% of the cost of meals as long as the travel is "away from home" (requiring an overnight stay) and the expense is not "lavish or extravagant." This includes the cost of the meal, taxes, and tips. To qualify, you must be able to prove the business purpose of the trip. The 100% deduction for restaurant meals that was temporarily available in previous years has largely expired, returning to the standard 50% rule for most business owners and self-employed individuals. It is essential to keep contemporaneous records, such as receipts or a digital log, noting the date, location, and business reason for each meal. If you use a per diem method, you can deduct 50% of the federal M&IE (Meals and Incidental Expenses) rate for that specific city.