Kaizen Time: Practical Strategy for Better Business

Business Meal Deductions in 2025 and 2026

Written by The Kaizen Team | · January 02, 2026
 

The rules around business meal deductions have tightened, and confusion is costing business owners real money. In this Kaizen Time discussion, Mark and Pierre walk through what meals are still deductible, which deductions are disappearing, and how the IRS applies the “ordinary and necessary” standard in real life. If you’re assuming meals are still an easy write-off, this conversation is worth your time.

Key Takeaways

  • Which business meals are still 100% deductible and why

  • When meals drop to 50% deductibility, even if business is discussed

  • Why entertainment is no longer deductible, but meals sometimes are

  • What changes in 2026 could eliminate deductions businesses rely on today

  • How the IRS actually evaluates “ordinary and necessary” expenses

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