Real costs: calculation and tax deduction

The real costs, also called “professional fees”, correspond to the expenses actually borne by the taxpayer for the exercise of his professional activity. How to deduct real costs? What are deductible expenses? How to declare your real costs? We explain everything to you!

What is real costs?

Professional costs

The real costs correspond to professional costs, that is to say to expenses supported by workers As part of their work. They can give rise to a tax reduction. These expenses must be justified and correspond to professional expenses, such as travel, vocational training, child care, etc.

List of real tax deductible costs

Real costs may include a wide range of professional expenses ::

• Travel costs: transport costs, fuel, toll, etc., justified by a family or professional situation.
• Meal costs: for employees forced to take their meals outside.
• Telecommunications costs: telephone, internet, etc., if used in professional framework.
• Training costs: if they are directly linked to the exercise of professional activity.
• Professional equipment costs: computers, tools, specific equipment.
• Double residence fees for professional reasons.

Real costs or lump sum reduction: What to choose?

The flat -rate deduction of 10 % principle

In principle, the tax administration applies, before calculating the tax, a fixed deduction of 10 % on the income declared by the taxpayer on his income tax return. The purpose of this fixed deduction aims to Compensate for professional expenses engaged by the taxpayer to exercise his profession.

Choose real costs

It is possible to refuse the fixed deduction to opt for the real costs regime, in particular when The value of professional costs exceeds the amount of the deduction 10 %lump sum. The real costs make it possible to precisely deduct the expenses actually incurred for your professional activity on invoices and supporting documents (in the event of tax audit).

Choose the flat -rate deduction

Among these two solutions, the flat -rate reduction simplifies things by applying a percentage on income to cover various professional expenses without having to justify each expense. This choice is often Administratively simpler or when professional expenses are not high.

What real costs can we deduce taxes?

Travel or transport costs

Transport costs between home and workplace, within the limit of 80 round trip per day, are deductible from taxes.

• If the home-work distance is less than 80 km round trip, the whole mileage is taken into account in the calculation of transport costs.
• If the home-work distance is greater than 80 km round trip, only the 80 km are taken into account (except specific cases).

Real costs of meal

Meal costs can be deducted from taxes, as soon as the employee is forced to take his meal outside his home. This means that the place of activity is far from the home and does not allow the employee to return home (business trip, business meals, etc.). For 2025, the maximum amount of daily meal costs admitted for the deduction is 15.65 euros.

Vehicle use fees

Vehicle use costs are also affected when it comes to of the vehicle whose employee or his spouse is owner or co -owner. To determine the value of these real costs, the kilometric scale published every year should be used by the tax administration. Today, the amount of travel costs is increased by 20 % for electric vehicles.

Fuel costs in the context of journeys made for the exercise of the profession are also affected by the deduction of taxes.

Other real costs to deduce taxes

In addition to the real costs linked to travel and meals,Other professional expenses Can be deducted from taxes:

• The clothing costs, as long as the clothes are specific to the profession (working blue, uniform, etc.).
• Costs related to professional training.
• Contributions paid to unions or works council.
• Moving or double residence costs.

What are the conditions for the deduction of real costs?

Support

The taxpayer must be able to prove the expenses incurred. This implies keeping all supporting documents for three years From the date on which the expense was incurred. This can be invoices, receipts, transport tickets, bank statements, etc. The supporting documents must be precise and detailed.

Expenses essential to the exercise of the profession

Real costs must be essential for the exercise of the profession. This means that the expense must be directly linked to professional activity taxpayer. For example, transport costs between the home and the workplace are eligible if telework is not possible. Likewise, the costs related to the purchase of equipment is also deductible if this equipment is necessary for the exercise of the profession.

Real and serious expenses

Expenses must be real and seriouswhich means that they must correspond to a real professional necessity and be justified by a real need for professional activity. It is also important that expenditure is moderate and proportional to the nature of professional activity.

Expenses borne in the same year as income

To be deductible, the costs must have been actually supported during the year income perception Associates. This implies that the expenses incurred in 2025 may be deducted from the revenues of 2025, not those of another year.

Please note, for people who still make a declaration on free paper (situation today rare, the declaration having to be made online), it is advisable to add an annex note to summarize all the costs and their supporting documents.

Compliance with the rules specific to certain types of costs

Certain categories of real costs are governed by specific rules ::

• Transport costs can be deducted according to the mode of transport used (car, public transport, bicycle, etc.). Fuel costs must be justified by invoices.
• Meal costs are also limited. Meals must be justified by invoices.
• Telephony and Internet costs must be proportional to professional use.

How to justify kilometric costs and real costs at taxes?

For meal costs

It is advisable to keep the meal invoice at the restaurant. To attest that the meal is well linked to professional activity, The invoice must indicate The number of cutlery, the name of the company, the name and the role of each person present.

For travel costs

For the deduction of real costs linked to the transport and movement of an employee of the income declaration, the supporting documents depend on the situation ::

• Public transport tickets (metro, bus, train, tram, etc.).
• Purchase or vehicle rental invoices in the event of provision of a car.
• Invoices related to toll and parking costs.
• Fuel or charging invoices for electric vehicles to estimate the distances traveled.
• Etc.

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How to calculate the kilometric costs in 2025?

Principle of the mileage scale

Real costs must be retained by the taxpayer for their real value. However, certain costs must be calculated according to a scale published each year by the tax administration. In 2025, the Kilometric scale has not been changed compared to 2024. It remains identical to that established in 2023.

2025 mileage allowances for cars

In response to the increase in fuel prices, the government has increased the scale of mileage allowances in 2025 by 10 %. Thus, although the scales themselves have not changed, allowances can be increased by 10 % To compensate for the increase in costs related to travel.

Costs kilometers 2025 for motorcycles

The mileage fee scale for motorcycles (displacement greater than 50 cc) allows motorcycles to deduce their costs depending on the distance traveled and power of their motorcycle. The different distance levels and adjustments depending on the power allow a more precise estimate of mileage allowances.

2025 mileage scale for moped

The mileage fee scale aims to provide compensation fair and proportional to the expenses incurred by professionals using a moped. Here is the scale 2025 For two-wheelers or three-wheelers Motorized of small displacement (less than or equal to 50 cc).

2025 fuel costs

Fuel costs scale for passenger vehicles

The scale of fuel costs is updated annually. It is based on the number of kilometers traveled and the power of the vehicle, and applies to vehicles with mixed use (staff and professional). The amounts indicated below concern the kilometers traveled in 2024to declare in 2025.

Fuel costs scale for passenger vehicles

Here is the table of the 2025 scale of fuel costs for motorized two-wheelers:

How to declare real costs to taxes?

In the event of an option for real costs, the taxpayer must declare on his tax return (form 2042) the real value of its professional costs in the AK box. Note that the amount of real costs is then deducted from the gross income declared by the taxpayer for the calculation of the tax due.

How is the reimbursement of real costs going?

The reimbursement of real costs by taxes is not made directly as for a refund by the employer. Indeed, it isa tax deduction of the actual amount of professional taxable income costs (by filling out the corresponding section). The deduction is to reduce its taxable gross income.