Can you deduct more than 40 km between home and work in France?
Yes, but not automatically. If your workplace is more than 40 km from home, real expenses are generally limited to the first 40 km per trip. You may use the full distance only if you justify it with a real professional, family or social constraint.
Good to know :
This answer helps you understand a topic or make an estimate, but it is not a substitute for professional advice. For any important decision regarding your health, finances, rights, safety or administrative procedures, please consult an official source or a qualified specialist.
Explanation
The 40 km rule applies to home-to-work commutes. If you live 40 km or less from your workplace, you can usually include the full round-trip distance.
If you live more than 40 km away, the tax authority normally limits the calculation to 40 km per trip, or 80 km round trip. The full distance may be used only if you can explain why you could not reasonably live closer.
Possible justifications include a first job that was hard to find near home, unstable or mobile employment, a spouse working near the shared home, or serious family or social constraints.
What is harder to defend: “I prefer living far away”, “the housing is nicer”, “I wanted a bigger house”. These may be good personal reasons, but they are not necessarily enough for tax purposes.
If you use more than 40 km, prepare an explanatory note and keep supporting evidence. Also remember that, except in specific cases, you may count only one round trip per day.
Formula / method
If distance ≤ 40 km: retained distance = actual distance
If distance > 40 km: retained distance = 40 km, unless specific justification applies
Basic daily commute = retained distance × 2
Concrete example
You live 55 km from your workplace. Without specific justification, you do not use 55 km per trip, but 40 km. Your basic calculation is therefore based on 80 km per working day.
If you can justify the distance, for example because your spouse works near the shared home or because your job is unstable and far away, you can explain why you use 55 km. In that case, keep a clear note and supporting documents.
Common mistake
Do not use the full distance just because Google Maps says 55 km. Above 40 km, the real question becomes: can you explain and prove that this distance is not simply a personal comfort choice?
Sources & methodology
- impots.gouv.fr — Transport expenses — 40 km rule, supporting documents, explanatory note and one round trip per day unless specific constraints apply.
- impots.gouv.fr — Declaring professional expenses — Real expenses option, boxes 1AK to 1DK and the need to justify declared amounts.
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