Module 18 min868 wordsFree — no account
An automatic allowance, and the threshold to beat
Dated official sources, and the contents this module links to · 1 section
Official sources
- Légifrance — French tax code, article 83, 3°: the deduction for professional expenses is computed on a standard basis by reference to gross income, after deducting contributions, and set at 10 % of that income; its amount cannot be less than 509 € without exceeding the gross amount of salaries and wages, and it is limited to 14 555 € for the taxation of pay received in 2025, that ceiling being raised each year in the same proportion as the upper limit of the first band of the income tax scale; these provisions apply separately to the pay received by each member of the tax household; beneficiaries may elect to deduct actual expenses on evidence; version in force since 1 July 2026 — verified on September 8, 2026
- Service-public — Professional expenses of employees: a standard 10 % allowance applies automatically to salary, with a floor of 509 € for each member of the tax household and a ceiling of 14 555 € for each member; it covers commuting, meals and documentation; the employee may elect to deduct actual expenses, each household member choosing individually, with no mixing of the two methods on the same pay; spending must have been borne during the year and be evidenced, supporting documents being kept and held at the disposal of the tax authorities for three years; page updated 15 April 2026 — verified on September 8, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Rate of the standard allowance — 10 %
service-public.gouv.fr · 2026 rules - Floor per household member — 509 €
service-public.gouv.fr · 2026 rules - Ceiling per household member — 14 555 €
service-public.gouv.fr · 2026 rules
Contents linked from this module
- Actual expenses calculator
Compare the 10 % allowance with total evidenced expenses, and cost the gap.
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.