Deductible Business Expenses: The Freelancer's List
Under the micro regime, you deduct nothing: a flat allowance is applied automatically. But as soon as you move to the real regime (as a sole proprietor, EURL or company), the logic reverses: every justified business expense reduces your taxable profit, hence your tax and often your contributions. You just need to know what is deductible, and under what conditions. Here is the reference guide.
The golden rule: three cumulative conditions
An expense is deductible only if it meets three conditions:
1. It is incurred in the interest of the business (not a personal expense);
2. It corresponds to an actual expense and is justified by an invoice or receipt;
3. It is recorded in the relevant financial year.
A mixed expense (business and personal use) is deductible only up to its business share. This is the case for phone, internet or a vehicle also used privately.
Commonly deductible expenses
| Category | Examples |
|---|---|
| Purchases and supplies | Raw materials, small office supplies |
| Computer equipment | Computer, screen, peripherals (amortised if > €500 excl. tax) |
| Rent and premises | Business premises rent, share if home office |
| Travel | Fuel, tolls, train, hotel, mileage scale |
| Telecommunications | Phone and internet subscription (business share) |
| Software and subscriptions | Office suites, hosting, SaaS tools |
| Fees | Accountant, lawyer, subcontracting |
| Insurance | Professional liability, multi-risk |
| Bank charges | Business account maintenance, commissions |
| Training | Training related to the activity |
Often forgotten: your mandatory social contributions are themselves deductible from the result under the real regime. So are the CFE and most business taxes.
The special rules to know
Amortisation. A durable asset of significant value (above €500 excl. tax in practice) is not deducted at once: it is amortised over its useful life (3 years for a computer, longer for furniture). Each year, a fraction of the price becomes an expense.
Meal expenses. A meal taken alone, out of necessity for the activity (travel, site), is deductible for the fraction exceeding a flat amount representing a meal at home, within a cap set by the administration. Receipts are essential.
The mileage scale. If you use your personal vehicle for business, you can deduct your travel costs according to the mileage scale published each year, which covers fuel, maintenance and wear, based on power and kilometres driven.
The home office. You can deduct a share of your housing costs (rent, electricity, heating) proportional to the area dedicated to the activity. Document this calculation.
What is never deductible
- Purely personal expenses (everyday clothes, groceries, leisure);
- Fines and penalties;
- The private fraction of a mixed expense;
- Lavish or manifestly disproportionate expenses.
Key takeaway: deductibility is not an automatic right, it is a justification. Without an invoice in the business's name and a link to the activity, the expense will be rejected in a tax audit.
Micro or real: the decisive calculation
Deducting actual expenses only makes sense under the real regime. Under micro, the flat allowance (34% for BNC, 50% for services, 71% for sales) replaces any deduction. The real regime becomes advantageous as soon as your actual expenses exceed this allowance. We quantify this tipping point in real regime or micro-enterprise.
Take stock of your annual expenses, compare them with your allowance, and if the real regime wins, learn how to declare in our guide to the 2035 declaration. Keeping your receipts well throughout the year is the key to a stress-free deduction.