Training to run your business now costs a little more. Since the training followed from January 1, 2025managers can no longer benefit from the tax credit for expenses of training which reduced the bill. The measure went relatively unnoticed, but it reappears today at the time of the 2025 income declaration, while many self-employed people finalize their accounts and check their deductible expenses.
The subject remains far from being marginal. According to the Daresthe statistical service of the Ministry of Labor, France has dedicated 56.6 billion euros to continuing professional training and apprenticeship 2024of which 16.4 billion euros financed directly by companies. At the same time, theINSEE has identified 1,165,800 business creations in 2025a record level. In this context, continuing training remains a strategic position for many managers, particularly in small structures where they must regularly update their skills without being able to easily delegate.
Training: up to 480 euros less tax credit
Until the end of 2024, the mechanism made it possible to recover a tax credit calculated on the time spent in training: within the limit of 40 hours per yearmultiplied by the SMIC gross schedule. In practice, the gain often reached between 400 and 480 euros over the year. “It wasn’t a massive amount, but it was a real small lever to reduce the cost of certain training, especially in small structures”summarizes the tax expert interviewed by Capital.
The system had a appreciated feature: the manager could not only deduct the cost of his training from his taxable income, but also benefit from this tax credit. A double tax advantage that Bercy finally removed from January 1, 2025. The measure was enacted by the finance law and the tax administration has since updated its official documentation to record the end of the system.
Expenses remain deductible… provided they are linked to the activity
Important point: this disappearance does not mean that a manager can no longer deduct his training. If the expense is incurred in the direct interest of the company and justified, it remains admissible for tax purposes like any professional expense: technical training, regulatory updates, learning software necessary for the activity or professional development.
“Today, we still have the right to deduct these costs. We simply lost the little complement that existed in the form of tax credit »specifies the tax specialist interviewed by Capital. In other words: the expense remains deductible, but the additional boost disappears.
Financing training: what levers depending on your status?
In fact, the suppression mainly affects individual entrepreneursliberal professions and regulated professions required to undergo regular continuing education. For them, this credit could directly reduce the tax balance payable or, in certain cases, give rise to a refund.
However, several levers remain accessible depending on the status. THE company directors to readas in SASU or SARL, can continue to count the cost of their training as a deductible expense, provided that it is directly linked to the activity. Same logic for individual entrepreneurs in reality or self-employed professionals in controlled declaration: the expense can be included in the charges, with supporting documentation, with the result of a reduction in taxable income.
For the liberal professionsother support can be added via the FIF PLfunded by their contributions. THE CPF can also be mobilized under conditions, with an additional charge in certain cases. On the other hand, the micro-entrepreneurs cannot deduct their expenses item by item: their taxation is based on a flat-rate deduction applied to turnover. “Today, we keep the classic deduction if the training is indeed linked to the activity. What disappears is the small additional tax credit”recalls the tax specialist.
In the midst of a declarative campaign, nuance is therefore essential: training remains deductible in many cases. But for managers who were still counting on this small additional tax advantage, the bill is now a little heavier.
