Income tax - Business expenses: flat rate or actual expenses (deduction)

Verified 17 April 2023 - Legal and Administrative Information Directorate (Prime Minister)

Do you have professional expenses (travel expenses from home to work, clothing specific to the job you are doing, etc.) and want to deduct them from your salary? You have the choice between the lump sum deduction of 10% and the deduction of your business expenses for their actual amount.

The flat-rate deduction of 10% is automatically calculated on your salary to take into account current work expenses related to your job.

The main current business expenses are:

Travel expenses from home to work
Catering costs at the workplace
Costs of documentation and updating of professional knowledge

The deduction shall be at least €472 for each member of the tax household.

Its maximum is €13,522 for each household member.

If you choose the lump sum deduction, you have no steps to take.

The administration automatically applies the lump-sum deduction of 10% on your salaries.

Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.

The 2022 Online Income Tax Return starts april 13, 2023.

The deadline varies depending on whether you are filing on paper or online.

You can use the following simulator to find out your date:

Know the deadline for filing your tax return

Tableau - Deadline for filing your tax return online
Department	Deadline for reporting
01 to 19	Thursday, May 25, 2023 at 11:59 pm
20 to 54 (including 2A and 2B)	Thursday, June 1, 2023 at 11:59 pm
55 to 974/976	Thursday, June 8, 2023 at 11:59 pm
Non-residents	Thursday, May 25, 2023 at 11:59 pm

2023 Online Income Tax Return 2022

If you consider that the deduction of 10% does not cover your expenses, you can choose to deduct your business expenses for their actual amount.

The deduction of actual expenses applies to all wage income.

You cannot choose the rebate of 10% for some of your salaries and the deduction of actual expenses, for the other.

However, each member of the tax shelter may choose the scheme which is most favorable to him.

Your expenses must meet the following conditions:

Serve your professional activity
Be paid during 2022
Be substantiated (you must be able to provide the documents proving the reality and the amount of the costs)

The main deductible costs are:

Home-to-work transport costs
Meal costs
Business travel
Training costs
Professional premises and equipment

Please note

carpooling expenses incurred for trips between your home and your workplace are deductible, on documentary proof.

To calculate your mileage costs, you can use this simulator:

Actual charges: calculate your mileage charges

FYI

in the case of electric vehicles, the travel costs shall be increased by 20%.

If you choose to deduct actual expenses, you must meet the following obligations:

Indicate the amount of business expenses for which you are claiming the deduction
Detail your actual costs (specify their nature and amount) in a supporting note
If necessary, add to your taxable remuneration the allowances that your employer paid you for professional expenses

You must keep supporting documents (invoices, restaurant notes, etc.) for 3 years.

FYI

in the case of carpooling on your journey from home to work, only the amount of the expenses remaining at your expense after the sharing made can be deducted from the income.