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Home Office Tax Deduction: Who Qualifies and What You Get

Learn how to deduct a portion of your rent and utility costs from your taxable income if you work from home in France.

This scheme allows self-employed individuals to reduce their taxable income by claiming a portion of their household expenses as business costs.

Who it's for

This is for self-employed individuals who use a specific part of their home for their professional activities.

What you get

You can deduct a portion of your housing costs from your taxable income. This typically includes a percentage of your rent and your utility bills, such as electricity or heating.

What it costs you

To use this, you must be able to provide an accurate calculation of the surface area of your home used for work compared to the total size of your living space.

The catch to know

This deduction is only available if you are under the "réel" tax regime. If you are registered under the "micro" tax regime, you cannot claim these expenses.

How to apply

  1. Determine the exact square footage used for your business.
  2. Calculate the percentage of your total home area that this space represents.
  3. Apply that same percentage to your total rent and utility costs.
  4. Report these figures in your professional tax filings.