Before talking about professional expenses, it is about choosing the right tax regime. For micro-enterprises, it is not possible to deduct charges for their actual amount but a reduction applies: 71% of turnover for purchase-resale or housing supply activities covered by BIC; 50% for other service activities falling under the BIC and finally 34% for the BNC. “ This can be interesting for a turnover below a certain ceiling, with few expenses, at the start of an activity for example. », Advises Nahima Zobri, head of tax at Dougs.
In most cases, the real costs are more interesting because they allow self-employed workers to deduct all or part of the professional expenses from their results, by creating expenses linked to the exercise of the activity. The objective? “ Having a ultimately lower tax result and therefore pay less taxeswarns the expert. But, you must be able to justify the reality of the charge and its amount. because if the tax administration considers it fictitious, there may be penalties “.
Travel and meal expenses
If you have to travel to see your customers or prospect, you will use your personal vehicle, it is the individual company which will pay you mileage costs with the use of the mileage scaledepending on the type of activity and the power of the vehicle. Specifically, this concerns travel expenses, income from a carpooling activity for professional trips, fractions of the rent for a rental or leasing vehicle and costs related to a vehicle that belongs to the company (depreciation, insurance, loan interest and repair).
Deductible expenses can also concern meals. “ We can imagine a lunch with business partners, customers or subcontractors outsideshe confirms. Of course, the proof is important and must be kept “. Knowing that this meal is capped: for the year 2026, there are two amounts to have in mind. The cost of meals at home was set at 5.50 euros, this fraction is therefore never deductible. On the other hand, the maximum deductible ceiling is 21.40 euros, which makes a maximum deduction of 15.90 euros. If you invite a client, these are reception feestherefore no more applicable ceiling.
Professional expenses at home
For the self-employed worker who works mainly from home, a provision agreement is to be put in place: “ The person works in a room of, for example, 20 m² for which the individual company can be invoiced each monthassures the expert. Be careful, we can see the deductible expense from a professional point of view but, in the case of rent, we must not forget the income tax from a personal point of view. “ This will create additional income, taxable property incomewhich could perhaps lead to a change in income bracketshe confirms. You just have to keep it in mind “.
“It is also possible to include a share for thetelephone subscription and an Internet boxeven for a cleaning hours subscription “, she attests. Without talking about quota, the computer hardwaresoftware and various subscriptions linked to artificial intelligence for example are also concerned. “CThis mainly concerns computer scientists or developers “.
Training and health
Certain professions can deduct training costs« I am thinking in particular of lawyers who have an annual training obligation, for example. », adds Nahima Zobri. This can be interesting since the amount is not capped: “ It must therefore be reasonable and proportional to the annual turnover. “. Note that health costs, mutual insurance and foresight, are also concerned since their part attached to the professional activity may constitute a deductible expense.
