French real expenses and telework: what can you deduct?
You may deduct some telework expenses only if you choose real expenses. For 2025 income, the French tax authority accepts a flat amount of €2.70 per telework day, capped at €59.40 per month and €626.40 per year, or your actual costs if they are higher and can be justified.
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
Telework may create real costs: internet, supplies, printing, IT equipment or furniture used for work. But you cannot simply add them to your tax return if you keep the automatic 10% deduction.
If you do not choose real expenses, you do not deduct telework expenses separately. You simply keep the automatic 10% deduction.
If you choose real expenses and your employer did not pay a telework allowance, you may deduct either the flat amount accepted by the tax authority or your actual costs if you can justify them and if that is more favourable.
If your employer paid a telework allowance, it is generally tax-exempt within the allowed limit. In return, you cannot deduct telework costs already covered by that allowance. If your actual telework costs are higher than the allowance, it may be worth adding the allowance back to your salary and deducting your justified real expenses.
Important for hybrid workers: a telework day is a working day, but it is not a commute day. You cannot count it as home-to-work mileage.
Formula / method
Without employer allowance: telework expenses = €2.70 × number of telework days
2025 limits: €59.40 per month and €626.40 per year.
You may also use actual costs if you can justify them and if they are more favourable.
Concrete example
You worked from home for 80 days in 2025 and your employer did not pay a telework allowance.
Indicative calculation: 80 × €2.70 = €216 of telework expenses potentially deductible if you choose real expenses.
But these 80 days must not be counted as home-to-work commutes. If you go to the office three days a week and work from home two days a week, mileage expenses apply only to actual office days.
Common mistake
Do not mix everything together: telework is not a commute. And if your employer already paid an allowance to cover telework, you cannot simply deduct the same expenses a second time.
Sources & methodology
- impots.gouv.fr — Telework expenses at home — Deductible expenses, 2025 flat amount of €2.70/day, monthly and annual limits, employer allowance and real expenses option.
- impots.gouv.fr — Employer reimbursements and real expenses — Treatment of allowances, possible add-back and no double deduction for expenses already covered.
- impots.gouv.fr — Declaring professional expenses — 10% standard deduction, real expenses option and expense justification.
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