Is there a tax allowance or credit for home working?
Taxpayers can opt to deduct their actual professional expenses and must normally keep evidence of the expenses concerned
I work from home part of the time. Do I qualify for an allowance or tax credit?
Employees who work from home may be able to claim certain home-working-related professional expenses in their French income tax declaration.
This is not a ‘tax credit’, however. Rather, it forms part of the system allowing employees to deduct professional expenses (frais professionnels).
Most employees automatically benefit from the standard 10% deduction applied by the tax authorities to salaries, intended to cover ordinary work-related costs.
Alternatively, taxpayers can opt to deduct their actual professional expenses (frais réels). In this case, they must normally keep evidence of the expenses concerned.
For home-working, a simplified flat-rate method is available. Employees may deduct: €2.70 per day worked from home, up to a limit of €59.40 per month, and €626 per year for 2025 income declarations.
This can cover costs such as internet and phone subscriptions, electricity, heating and office equipment.
The deduction is only generally relevant where the taxpayer opts for frais réels instead of the automatic 10% allowance.
Alternatively, some employers pay teleworking allowances or reimbursements directly. These amounts are normally exempt from income tax
However, taxpayers claiming frais réels cannot also deduct specific home working expenses again if they have already been reimbursed by their employer (they may still be able to deduct other expenses not related to home working).
The exception is if you consider that your home-working expenses to be more than the amount you obtained from your employer, in which case the latter should be added to your declared work income and you can then deduct the full expenses under frais réel).