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

Verified 15 April 2026 - Public Service / (Prime Minister)

Do you have business expenses (travel expenses from home to work, clothing specific to the job, 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 professional expenses for their actual amount. By default, the flat-rate deduction applies. We tell you what you need to know.

Lump-sum deduction

You don't have to meet any conditions.

The flat-rate deduction of 10% is automatically calculated on your salary to account for current professional expenses related to your employment.

The flat-rate deduction covers current costs.

The main current business expenses are:

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

The flat-rate deduction shall be at least €509 for each member of the tax home.

Its maximum is €14,555 for each member of the household.

Please note

Allowances paid by your employer to cover your teleworking expenses at home are tax-exempt, up to a maximum of €2.70 per day (€59.40 per month, €626.40 per year) for your 2024 income.

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

The administration automatically applies the flat-rate deduction of 10% on your salaries.

Please note

Each member of your tax home may individually waive the flat-rate deduction of 10% and claim the deduction of its actual costs.

Actual Fees

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

Please note

In a married or entered into a civil partnership relationship, everyone can choose the deduction that suits them.

The deduction of actual expenses applies to all wage income.

Warning  

You can't choose the 10% for one part of your salaries and the deduction of actual expenses, for the other.

However, each member of the tax home may choose the regime which is most favorable to it.

Your expenses must meet the following conditions :

  • Serve your professional activity
  • Be paid during 2025
  • Be justified (you must be able to provide documents attesting to the reality and the amount of the fees).

The main deductible costs are:

  • Transportation costs from home to work
  • User fees of your vehicle
  • Meal expenses
  • Travel and business travel
  • Special clothing (work blues, etc.)
  • Training costs
  • Professional premises and equipment
  • Telework fees
  • Dual residence fees if you are working in a location far from your Civil partnership's spouse or partner (excluding personal convenience).

The carpooling fees committed for journeys between your home and your place of work are deductible, on proof.

However, only the amount of the expenses remaining at your expense once the division has been completed can be deducted from income.

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

Actual charges: calculate your mileage charges

FYI  

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

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

  • Enter the total amount of business expenses you are claiming (line Actual Fees of your declaration)
  • Detail your actual costs (specify their nature and amount) in an annex note

Warning  

You must add to your taxable remuneration the allowances and reimbursements that your employer has paid you for professional expenses.

The costs will be deducted from your salaries and wages.

Don't deduct them yourself.

Don't reach them supporting documents (invoices, restaurant notes, etc.) to your declaration.

You must keep them and keep them available for tax services during 3 years.

The declaration of income via the internet is mandatory if your main residence has internet access and you are able to file your declaration online.

The 2026 return of 2025 income is complete.

The 2027 2026 tax return will begin in April 2027.

The 2026 return of 2025 income is complete.

The 2027 2026 income tax return will begin in april 2027.

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