Income tax - Business expenses: lump sum or actual expenses (deduction)
Verified 07 April 2022 - Legal and Administrative Information Directorate (Prime Minister)
Your salary is subject to income tax after deduction of professional expenses (transportation expenses from home to work, clothing specific to the job being performed, etc.). You have a choice between the standard deduction of 10% and deducting your business expenses for their actual amount.
10% flat deduction
The standard deduction 10% is automatically calculated on your salary to account for current work expenses related to your job.
The main current business expenses are:
- Travel from home to work
- Work-site catering costs
- Documentation and updating of professional knowledge
The deduction shall be at least €448 for each member of the tax household.
Its maximum is €12,829 for each member of the household.
If you choose the lump sum deduction, you have no steps to take. Administration automatically applies lump sum deduction of 10% on your salaries.
The 2022 2021 income tax return commenced on April 7, 2022.
The deadline varies depending on whether you file your return on paper or online.
Online Declaration
Department | Reporting deadline |
---|---|
1 to 19 | Tuesday 24 May 2022 at 23:59 |
20 to 54 (including 2A and 2B) | Tuesday 31 May 2022 at 23:59 |
55 to 974/976 | Wednesday 8 June 2022 at 11.59pm |
Non-residents | Tuesday 24 May 2022 at 23:59 |
Paper Declaration
The tax return must be filed before Thursday 19 May 2022 at 23:59, including for foreigner residents.
Deduction of actual costs
If you believe that the 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 10% for part of your wages and the deduction of actual expenses, for the other.
However, each member of tax centre may choose the most favourable regime.
Your expenses must meet the following conditions:
- Serve your business
- To be paid in 2021
- Be justified (you must be able to provide documents attesting to the reality and amount of the charges)
The main deductible expenses are:
- Transportation costs to the workplace
- Meal
- Business Travel
- Training costs
- Premises and professional equipment
To calculate your mileage charge, you can use this simulator:
Actual: calculate your mileage
FYI
for electric vehicles, the amount of travel expenses shall be increased by 20 %.
If you choose to deduct actual expenses, you must:
- Enter the amount of business expenses you claim
- Detail your actual costs (specify their nature and amount) in an attached note
- If necessary, add to your taxable remuneration the allowances your employer paid you for professional expenses
You must keep supporting documents (invoices, restaurant notes, etc.) for 3 years.
FYI
in case of carpooling on your commute, only the amount of the cost that remains to be paid once the share is made can be deducted from the income.
The 2022 2021 income tax return commenced on April 7, 2022.
The deadline varies depending on whether you file your return on paper or online.
Online Declaration
Department | Reporting deadline |
---|---|
1 to 19 | Tuesday 24 May 2022 at 23:59 |
20 to 54 (including 2A and 2B) | Tuesday 31 May 2022 at 23:59 |
55 to 974/976 | Wednesday 8 June 2022 at 11.59pm |
Non-residents | Tuesday 24 May 2022 at 23:59 |
Paper Declaration
The tax return must be filed before Thursday 19 May 2022 at 23:59, including for foreigner residents.
Who can help me?
Find who can answer your questions in your region
For general information
Tax Information Service
You are an individual
By phone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + call price
You are a professional
By phone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + call price
To join your local folder manager service
Service in charge of taxes (treasury, tax department...)
- General tax code: Articles 82 to 84aDetermination of net taxable income (sections 82 and 83)
- Bofip-Taxes n°BOI-BAREME-000003 relating to fuel costs in € per km applicable for 2021
- Bofip-Taxes n°BOI-RSA-BASE-30-50 relating to the professional expenses of employees deductible from gross income
- Bofip-Taxes No. BOI-BAREME-000001 on the flat-rate assessment scale for the cost price per kilometre for motor vehicles and motorised two-wheelers
- Order of 1 February 2022 fixing the flat-rate scale for the assessment of travel expenses relating to the use of a vehicle
- Taxes: access your Home
Online service
- 2022 Online 2021 Income Statement
Online service
- Income tax return (paper)
Form
- Calculator for 2022: 2021 income tax
Simulator
- Actual: calculate your mileage
Simulator
- Income tax: return and incomeService-Public.fr
- Income tax: deductions, reductions and tax creditsService-Public.fr
- Income Tax - Annual Income Tax ReturnService-Public.fr
- Tax SiteMinistry of Finance
- Business expenses: deduction of actual costsMinistry of Finance
- MealMinistry of Finance
- FreightMinistry of Finance
- 2022 Practice Brochure - 2021 Income Tax ReturnMinistry of Finance
- Income tax: information leafletsMinistry of Finance
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