Compliance Center
Rydoo


Go back

France Flat-Rate Deduction

Compliance > France > Flat-Rate Deduction



Get monthly compliance updates in your inbox

Please be aware that this resource is informational only, and many external factors, unique to your company might apply.
Each company must make their own decisions about how they meet their tax obligations.

Table of contents
  1. 10% Flat-Rate Deduction

Table of contents
  1. 10% Flat-Rate Deduction

10% Flat-Rate Deduction

In France, employees can opt for a 10% flat-rate deduction to apply to the professional expenses they have incurred. The deduction covers common professional expenses, such as commute expenses and meal expenses at the workplace. This flat-rate deduction of 10% is automatically deducted from the employee’s salary.

Each employee has the option to individually waive the flat-rate deduction and, under specific conditions, opt to deduct their actual expenses instead. However, the 10% deduction and the deduction for actual expenses cannot be claimed simultaneously.

For each employee, the amount of the 10% deduction is:

  • at least €495 unless the declared remuneration is less than this amount;
  • at most, at €14,171.

Exceptions where contributions are exempt include:

  • Commute allowances for construction workers
  • Employer contributions to travel card costs
  • €4 travel allowance introduced by the order of 28 September 1948
  • Employer’s contribution to meal vouchers (between 50-60%, with a maximum of €7.18 for 2024)
  • Employee travel expenses reimbursed by the employer

When an employee opts for the 10% deduction, the allowances or reimbursements the employer provides are tax free, if the following conditions are fulfilled: 

  • The expenses have a professional character;
  • correspond to actual expenses;
  • can be justified;
  • are specific.

Last changed