Reviewed by Slava Akulov, CEO & Co-Founder at Jupid · Last updated: July 2026
Not deductible starting January 2026 (was 50% deductible in 2025).
Starting Jan 1, 2026, under OBBBA, snacks, coffee, and water provided on business premises for employees are 0% deductible. Through Dec 31, 2025, they were deductible as de minimis fringe benefits at 50% — you can still claim 50% on your 2025 tax return.
Stocking the breakroom with coffee and donuts (50% in 2025)
No, office snacks is generally not tax deductible as a business expense. The IRS considers this a personal expense, even if it has some connection to your work activities. However, there may be limited exceptions in specific circumstances.
Starting Jan 1, 2026, under OBBBA, snacks, coffee, and water provided on business premises for employees are 0% deductible. Through Dec 31, 2025, they were deductible as de minimis fringe benefits at 50% — you can still claim 50% on your 2025 tax return.
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.