Deductible Amount
2 277,00 €
Estimated Tax Saving (30%)
683,10 €
Office Proportion
15.0%
How do I calculate the home office deduction in France?
The deduction is based on the proportion of your home used exclusively for work. Divide your office area by the total home area to get the business-use percentage. Apply this percentage to your rent/mortgage, utilities, insurance, and internet costs to determine the deductible amount.
What expenses can I include?
You can include: rent or mortgage interest (not principal repayment), electricity, gas, water, home insurance, internet, property tax (taxe foncière for owners), and maintenance costs. Only the business-use proportion is deductible.
Can auto-entrepreneurs deduct home office expenses?
Auto-entrepreneurs under the micro regime cannot deduct individual expenses because the flat-rate abatement (34-71%) already covers all expenses. However, if you opt for the réel regime, you can deduct home office expenses based on actual costs and the pro-rata area.
Compliance: This calculator uses official French tax rates for 2025. Results are indicative — for complex situations, consult a tax professional.
How to claim your home workspace as a business expense in France
Can you deduct a home office in France?
Yes, if you are self-employed under the régime réel, you can deduct a proportion of rent, electricity, internet, and insurance based on the floor area your office occupies. If your flat is 70m² and your office is 10m², you can deduct 14% of those household costs. Auto-entrepreneurs cannot deduct actual expenses — they use the flat abatement instead.
What is the forfait home office allowance?
If you are an employee working from home, your employer can pay a forfait télétravail (remote work allowance) of up to €2.70 per day worked from home, capped at €59.40/month. This is exempt from both income tax and social charges. If your employer does not pay this, you may claim the actual costs as frais réels on your tax return.
What expenses can you claim for a home office?
Deductible expenses include the proportional share of: rent or mortgage interest, household insurance, electricity and heating, internet (business proportion), water, and property tax (taxe foncière). You can also deduct furniture (desk, chair) and equipment (computer, printer) used for work. Keep all receipts for at least 6 years.
How do you calculate the business proportion?
Use the ratio of your office area to total living area. If your office is 12m² in a 80m² flat, the business proportion is 15%. Apply this to rent (€900/month × 15% = €135), electricity (€120/month × 15% = €18), and insurance (€30/month × 15% = €4.50). This gives about €157/month or €1,890/year in deductions.
Do you need a separate room for a home office?
A dedicated room is ideal and makes the calculation straightforward. However, you can also claim a portion of a shared room — for example, a desk area in a living room. In that case, estimate the area used exclusively for work. The fisc may question claims if the space is not clearly defined. Photos and a floor plan can help support your claim.
Can a company reimburse home office costs to an employee?
Yes. Since the COVID-era reforms, employers can reimburse home office costs tax-free using either the €2.70/day forfait or actual documented expenses. If using actual costs, the employee provides receipts and the employer reimburses the business proportion. These reimbursements are not subject to social charges or income tax up to the URSSAF limits.
DGFiP-Aligned: Based on 2025 DGFiP rates and thresholds. For personal advice, speak to a qualified expert-comptable (chartered accountant).
Disclaimer: This calculator provides estimates based on current French tax rates and thresholds for the 2025 tax year. It does not constitute professional tax, financial, or legal advice. Your actual liability may differ depending on your individual circumstances. Always consult a qualified tax adviser before making financial decisions. Read our terms
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