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.
Flat-rate deduction
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
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
Actual costs
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.
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
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
Who can help me?
Find who can answer your questions in your region
For general information
Tax Information ServiceBy telephone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + call price
To contact the local service managing your folder
Department 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 2022
- Bofip-Taxes n°BOI-RSA-BASE-30-50 relating to employees' professional expenses deductible from gross income
- Bofip-Taxes n°BOI-BAREME-000001 on the flat-rate assessment scale for the cost of mileage applicable to motor vehicles and motorized two-wheelers
- Order of 27 March 2023 fixing the flat-rate scale for the assessment of travel expenses in connection with the use of a vehicle (system of deductible actual expenses)
- Taxes: access your Special Space
Online service
- 2023 Online Income Tax Return 2022
Online service
- Income Tax Return (Paper)
Form
- 2023 Simulator: 2022 Income Tax
Simulator
- Actual charges: calculate your mileage charges
Simulator
- Income tax: return and reportable 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: actual expenses deductedMinistry of Finance
- Meal costsMinistry of Finance
- Transport costsMinistry of Finance
- 2023 Practice Brochure - 2022 Income Tax ReturnMinistry of Finance
- Income tax: information leafletsMinistry of Finance