TLDR: A freelancer can deduct necessary, documented, and proportionate expenses related to their professional activity, such as supplies, services, premises, insurance, and equipment. Personal, excessive, or unjustified expenses are not deductible.
Who can deduct business expenses
Deductions are only allowed if the expenses are directly related to the professional activity and contribute to income generation. Non-essential or unjustified expenses are not deductible.
Deductible expenses: categories and conditions
General supplies and services
Expenses for consumables and essential services for the business—such as paper, envelopes, stationery, postal, telephone, fax, and internet costs—are deductible, provided they are used for professional purposes. Bank fees for collecting payments or business-related transactions are also included.
Entertainment and meal expenses
Professional meals are deductible within reasonable limits. For example, in 2026, the limit for a lunch is set at €15.90, net of a flat-rate deduction of €5.50 for meals consumed at home. The deduction is only allowed if the meal is work-related and supported by a receipt or invoice.
Professional premises and home office
If a freelancer uses part of their home as an office, they can deduct a proportional share of expenses based on the area used for work. The activity must require a dedicated space, and the deduction is limited to the actual professional use percentage.
Professional insurance
Premiums for professional liability insurance are fully deductible, as they are either mandatory or directly linked to the business activity.
Travel and business trip expenses
Expenses for work-related travel, accommodation, and meals are deductible within the limits set by decree. This category includes airfare or train tickets for business trips, hotel stays, and meal expenses during work-related travel.
Equipment and investments
Purchases of materials, furniture, hardware, and software are deductible if the assets are strictly necessary for the business and used exclusively for professional purposes. For mixed-use assets, only the portion corresponding to professional use is deductible.
Expenses for civil means companies (SCM)
Freelancers who are part of an SCM (Société Civile de Moyens) can deduct their share of shared costs, such as joint secretarial services, premises, equipment, and administrative or accounting services. The allocation must be based on actual usage by each member.
Non-deductible expenses and limits
Not all expenses incurred by a freelancer are deductible. Excluded are:
- Personal expenses disguised as business expenses
- Depreciation of durable goods
- Undocumented or insufficiently justified expenses
- Social security contributions borne by the freelancer
- Purchase of client lists
- Provisions for depreciation unrelated to the business
- Expenses for luxury residences, leisure, non-professional hunting or fishing, and excessive or disproportionate costs relative to the activity.
Deduction criteria: justification and proportionality
For an expense to be deductible, it must meet three key requirements: necessity, justification, and proportionality. For mixed-use expenses, the deductible portion must be apportioned based on actual professional use.