Can I deduct work-from-home costs on my French tax return?

Employees working from home in France can deduct home office costs from their taxable income, but the rules depend on whether they take the standard deduction or claim actual costs.

By default, all employees receive an automatic 10% deduction on their gross salary for professional expenses (frais professionnels), capped at €14,171 for 2024. This covers commuting, meals, and home office costs without any documentation required. Most employees benefit more from this forfait than from itemising actual expenses.

If you opt to deduct actual costs instead (frais réels), you can claim a share of rent, utilities, internet, and equipment proportional to the workspace used. The workspace must be used exclusively and regularly for work. You need to keep receipts and be able to justify amounts to the DGFiP if queried. Choosing frais réels means giving up the 10% forfait entirely.

Self-employed workers and auto-entrepreneurs can deduct home office costs as business expenses under their applicable regime, provided the space is genuinely used for business.