Home Office Tax Deduction Calculator: Actual Expenses

Calculate deductible housing, electricity, and equipment costs based on home office square footage and teleworking frequency.

Home office costs in France: pro-rata actual costs vs flat rate

The tool applies your office's share of floor space (room area ÷ home area) and your share of time worked from home (days per week ÷ 5) to rent, energy and home insurance, counts 50% of your internet bill and 100% of equipment depreciation, then multiplies the total by your marginal tax rate. It compares this with the French flat rate of €2.70 per day worked from home, capped at €626.40 a year for 2025 expenses.

Formula

  • Share = (office area ÷ home area) × (days worked from home per week ÷ 5).
  • Actual costs = (rent or loan interest + electricity + heating + home insurance) × share + internet × 50% + annual equipment depreciation.
  • Flat rate = days per week × 45 weeks × €2.70, capped at €626.40.
  • Tax saving = amount used × marginal rate.

Worked example

A 15 m² office in an 85 m² home gives 17.65%, used 3 days out of 5 (60%): a 10.59% share. Rent of €10,800: €1,143.53; electricity, heating and insurance (€2,630): €278.47; internet (€420): €210; equipment: €600. Total €2,232, which cuts tax by €670 at a 30% marginal rate. For 3 days a week, the flat rate gives 135 days × €2.70 = €364.50.

Limits of the tool

  • Actual costs replace the 10% standard deduction (€509 minimum, €14,555 maximum) on your whole salary, so they only pay off if all your work expenses, commuting included, exceed it. The tool does not check this.
  • A home-office allowance paid by your employer must be added back to taxable salary when you claim actual costs. Meals and childcare are never deductible.

This is a French income-tax rule. The result is an estimate, not advice from a tax adviser.

Sources and dates: impots.gouv.fr, home-working expenses incurred in 2025 (€2.70 per day, €59.40 per month, €626.40 per year); impots.gouv.fr, 10% standard deduction (minimum €509, maximum €14,555, 2025 income); impots.gouv.fr telework fact sheet, citing BOI-RSA-BASE-30-50-30-30 for the floor-space and time pro-rata. (checked 14/10/2026)

Frequently Asked Questions

How much can I deduct for working from home in France without receipts?

€2.70 per day worked from home, up to €59.40 a month and €626.40 a year for expenses incurred in 2025. This flat rate is used within the actual-costs option: 3 days a week over 45 weeks gives €364.50.

How do I work out the deductible share of my rent when working from home?

Apply the floor-space share first (office area ÷ home area, 50% for a studio), then the share of time worked from home. A 15 m² office in 85 m² is 17.65%; used 3 days out of 5, it allows roughly 10.6% of the rent.

Do I have to declare the home-office allowance my employer pays?

It is tax-free up to €2.70 per day, i.e. €59.40 a month and €626.40 a year for 2025. If you claim actual costs because yours are higher, you add the allowance to your taxable salary and then deduct your documented expenses.

Is claiming actual home-office costs better than the 10% standard deduction?

The option covers all your work expenses and replaces the 10% deduction, which ranges from €509 to €14,555 for 2025 income. On a €30,000 salary the deduction is worth €3,000, so your total actual costs (home office, commuting, equipment) must exceed that to come out ahead.

Is this tool really free?

Yes, all tools on Kristools are 100% free and accessible without registration.

Is my data protected?

Yes. All processing is performed directly and securely inside your browser. No personal data is sent to our servers.