Actual expenses vs 10% standard deduction
Enter your taxable net salary and the total of your justified actual expenses: the calculator applies the 10% standard deduction within its minimum and maximum, compares it to your actual expenses and keeps the higher deduction.
2026 rules — verified on September 3, 2026Free, no account
This content is part of the path: Filing my income tax return· Step 7 of 12· Next step: French withholding tax (PAS) simulator
Your result
Fill in the fields, then run the calculation: the full breakdown appears here, free of charge.
Sources and assumptions
- service-public.gouv.fr — F1989 — tax year 2026, verified on September 3, 2026
Excerpt from the source : « La déduction forfaitaire de 10 % est automatiquement calculée sur votre salaire pour tenir compte des dépenses professionnelles courantes liées à votre emploi. »
- service-public.gouv.fr — F1989 — tax year 2026, verified on September 3, 2026
Excerpt from the source : « La déduction forfaitaire est au moins de 509 € pour chaque membre du foyer fiscal. »
- service-public.gouv.fr — F1989 — tax year 2026, verified on September 3, 2026
Excerpt from the source : « Son maximum est de 14 555 € pour chaque membre du foyer. »
Calculation assumptions
- The calculation is for ONE employee: each member of the tax household chooses individually between the standard deduction and actual expenses, each with their own minimum and maximum. Run the calculation again for each person.
- The 10% deduction is computed on the year's taxable net salary (gross salary minus deductible contributions), as shown on the pre-filled tax return — that is the amount to enter.
- Actual expenses are entered already totalled: home-to-work travel at the mileage scale, meals, remote working, training, dual residence… The calculator does not value them; use the mileage allowance calculator for the vehicle part.
- Special regimes are out of scope: childminders, journalists and assimilated professions, sales representatives (VRP), apprentices, as well as income other than wages and salaries (pensions, annuities).
- If actual expenses exceed the salary, the taxable net income is shown as €0: the resulting category deficit, which can be offset against the household's other income, is not computed.
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Related calculators
Neighbouring calculations: the other side of the same decision, or the step that follows.
This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.