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

Verified 10 April 2025 - Directorate for Legal and Administrative Information (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. By default, the lump sum deduction applies. We'll tell you what you need to know.

Flat-rate deduction

You don't have a condition to fulfill.

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

The flat-rate deduction covers current costs.

The main current business expenses are:

  • Travel expenses from home to work
  • Catering costs at the workplace
  • Purchase of personal documentation (not provided by the employer).

The flat-rate deduction shall be at least €504 for each member of the tax shelter.

Its maximum is €14,426 for each household member.

Please note

Allowances paid by your employer to cover your telework expenses at home are exempt from tax, up to €2.70 per day (€59.40 per month) for your 2024 revenues.

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.

Please note

Each member of your tax shelter may waive individually the lump-sum deduction of 10% and claim the deduction of its actual costs.

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.

Warning  

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 complete the following conditions :

  • Serve your professional activity
  • Be paid during 2024
  • Be substantiated (you must be able to provide documents attesting to the reality and amount of the costs).

The main deductible costs are:

Please note

Carpooling expenses incurred for trips between your home and your place of work are deductible, on receipts.

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

Actual charges: calculate your mileage charges

FYI  

For electric vehicles, the amount of travel expenses shall be increased by 20%.

If you choose the actual expense deduction, you must fulfill 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 costs remaining at your expense after the sharing made can be deducted from the income.

The 2024 online income tax return starts on April 10, 2025.

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

You can use the simulator next to find out the date that concerns you:

Check the deadline for your tax return

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

Tableau - Deadline for filing your tax return online

Department

Deadline for reporting

01 to 19

Thursday, May 22, 2025 at 11:59 pm

20 to 54 (including 2A and 2B)

Wednesday, May 28, 2025 at 11:59 pm

55 to 974/976

Thursday, June 5, 2025 at 11:59 pm

Non-residents

Thursday, May 22, 2025 at 11:59 pm

2025 Online Income Tax Return for 2024 (Special Space)

Who can help me?

Find who can answer your questions in your region

  • For general information

    Tax Information Service

    By 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...)

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