Deducting your professional expenses
The 10 % allowance applied without being asked for and the threshold to beat, the mileage scale that is not progressive despite its three bands, and the 40 km rule beyond which you must explain yourself. Three modules on a 42 000 € salary. All the prose is free to read; the case study and quizzes are sold.
Intermediate3 modules25 minModule 1 free to read
2026 rules — verified on September 8, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
This content is part of the path: Filing my income tax return· Step 3 of 12· Next step: Taxing your investment income
This content is part of the path: Reporting my professional (BNC) income· Step 2 of 12· Next step: Micro-enterprise vs actual regime: comparison
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- Remember the rate, the floor and the ceiling of the standard allowance.
- Understand that the election for actual expenses is made person by person.
- Place the threshold from which the election starts to pay.
- Know that no mixing is possible on the same salary.
- Know how long supporting documents must be kept.
- Place the three distance bands of the mileage scale.
- Apply each band's own formula, fixed part included.
- Understand that the band applies to the WHOLE distance.
- Remember the increase for electric vehicles.
- Identify what the scale covers and what is added to it.
- Apply the cap on home-to-work distance.
- Identify the circumstances justifying a longer commute.
- Compute a deductible meal cost by difference.
- List the other categories of actual expense allowed.
- Avoid double deduction with employer reimbursements.
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 18 minFree — no accountAn automatic allowance, and the threshold to beatWhat you will be able to do
- Remember the rate, the floor and the ceiling of the standard allowance.
- Understand that the election for actual expenses is made person by person.
- Place the threshold from which the election starts to pay.
- Know that no mixing is possible on the same salary.
- Know how long supporting documents must be kept.
- Module 29 minIncluded in the full courseThree bands, a fixed part, and a computation trapWhat you will be able to do
- Place the three distance bands of the mileage scale.
- Apply each band's own formula, fixed part included.
- Understand that the band applies to the WHOLE distance.
- Remember the increase for electric vehicles.
- Identify what the scale covers and what is added to it.
- Module 38 minIncluded in the full courseBeyond 40 km, you have to explain yourselfWhat you will be able to do
- Apply the cap on home-to-work distance.
- Identify the circumstances justifying a longer commute.
- Compute a deductible meal cost by difference.
- List the other categories of actual expense allowed.
- Avoid double deduction with employer reimbursements.
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (3)
- Key figures (3)
- Mistakes to avoid (3)
- Official sources (3)
Exercise workbook (Word)
Word
- Learning objectives (3)
- Key figures (3)
- Mistakes to avoid (3)
- Official sources (3)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
Or unlock everything with the pack at €29.00/month incl. VATCalculator reports, form documents and full courses, cancel any time.
Already purchased? Download your handouts
Where this course leads
A course that leads neither to a calculator nor to a form cannot be published: this block is the visible counterpart of that rule.
Run the numbers
The linked calculators apply this course's rules to your own figures — for free.
File it
Step-by-step guides to the official forms cited in this course.
Go further
The courses that follow on from this one.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.