2026-10-13 · 5 min read
What a chef evening costs after the household tax deduction: 2026 examples
The real cost of a chef evening is the invoice minus the household tax deduction. In 2026 the deduction is 40% of the labour share of the invoice, with a €150 excess subtracted once a year. Here are three examples so you can see what that means in euros.
The examples are indicative, not a quote. Your own figure depends on the menu, the actual labour share on your invoice and your other household-deduction claims in the same year. The figures follow the 2026 rules, which also apply in 2027.
How the sum works
Three things decide it:
- The labour share. I itemise labour and ingredients separately on the invoice. Labour is typically about 60–70% of the total. The examples use 65%.
- The deduction rate. In 2026 it is 40% of the labour share, VAT included.
- The excess. €150 per person, subtracted only once a year. If you have already claimed a household deduction this year, for cleaning or a renovation say, the excess is used up and you get the full 40% on the chef evening.
The cap of €2,100 per person is never reached by a single dinner. That would take more than €5,000 of labour in a year.
Example 1: dinner for two
Two guests at €180 each, €360 in total. Labour at 65% is €234.
| € | |
|---|---|
| Invoice | 360 |
| Labour share (65%) | 234 |
| Deduction, 40% of labour | 93.60 |
| Back to you if the excess is already used | 93.60 |
| Back to you if the excess is not yet used | 0 |
This is the part worth being honest about: a dinner for two does not clear the €150 excess on its own. If you have no other household deductions that year, the deduction is zero. If the excess is already used, the evening costs €266.40, or €133.20 per guest.
Example 2: dinner for six
Six guests at €160 each, €960 in total. Labour at 65% is €624.
| € | |
|---|---|
| Invoice | 960 |
| Labour share (65%) | 624 |
| Deduction, 40% of labour | 249.60 |
| Back to you if the excess is already used | 249.60 |
| Back to you if the excess is not yet used | 99.60 |
The evening costs €710.40–860.40 after the deduction, or €118.40–143.40 per guest.
Example 3: dinner for ten
Ten guests at €140 each, €1,400 in total. Labour at 65% is €910.
| € | |
|---|---|
| Invoice | 1,400 |
| Labour share (65%) | 910 |
| Deduction, 40% of labour | 364 |
| Back to you if the excess is already used | 364 |
| Back to you if the excess is not yet used | 214 |
The evening costs €1,036–1,186 after the deduction, or €103.60–118.60 per guest. A bigger table already has a lower per-guest price, and the deduction pushes it lower still.
What the raise changed
Before 13 October 2026 the deduction was 35% of the labour share. On the same examples the difference is €11.70 (two guests), €31.20 (six) and €45.50 (ten) per dinner. The raise applies retroactively from the start of 2026, so it also covers evenings held in the spring.
Spouses: split or not
The excess is per person. If neither of you has other household deductions that year, report the whole invoice under one spouse, so the excess is subtracted only once. Splitting mainly makes sense when one of you is close to the cap, which is rare with a chef evening.
How to claim
You need the invoice with the labour share itemised, which you always get from me. Report the labour share either on your tax card in MyTax (OmaVero), where the benefit shows up straight away in your withholding, or on the pre-completed tax return in the spring. The calculator at vero.fi gives your own figure, and the basics are on the household tax deduction page.
Ask for a quote and you’ll get the real figures for your evening, labour share itemised.