Remote Work Allowance Calculator and Actual Expenses

French remote work allowance 2026: URSSAF flat rate vs costs

In France in 2026, an employer’s remote work allowance is exempt from social contributions up to €2.70 per remote day, capped at €59.40 a month (€3.30 and €72.60 under a branch or group agreement). The tool calculates this allowance, estimates your actual home costs by floor area and time share, then balances them against commuting and lunch savings.

What the tool calculates

• Remote days = days per week × weeks worked.
• Allowance = days × €2.70 (URSSAF scale), or the agreed monthly flat rate × 12.
• Actual costs = (rent or mortgage interest × 12 + insurance) × floor-area share × time share, plus energy × floor-area share × time share, plus internet × 50% × time share, plus amortised equipment. Floor-area share = office ÷ home; time share = remote days ÷ 5.
• Net balance = commuting and lunch savings + allowance − actual costs.

Example (default values)

2 days a week over 44 weeks: 88 days, i.e. €237.60 of allowance a year (€19.80 a month). A 12 m² office in a 75 m² home: 16%; time share 40%. Housing: €11,680 × 16% × 40% = €747.52; energy: €107.52; internet: €108; equipment: €300. Actual costs: €1,263.04 a year. Savings: 88 × (6.50 + 4) = €924. Balance: 924 + 237.60 − 1,263.04 = −€101.44 a year.

Limits

• The €59.40 monthly cap is not applied month by month; the annual average stays below it, even at 5 days over 52 weeks (€58.50).
• The higher €3.30 rate can be entered as an agreed flat rate.
• The tax tip only compares actual costs with the allowance. Opting for actual expenses in France removes the 10% standard deduction on all salaries and makes the allowance taxable.
• The 50% business use of internet is the tool’s assumption.

This applies French rules and is an estimate, not tax advice.

Sources and dates: French order of 4 September 2025 on business expenses, article 6, 2026 caps published by Entreprendre Service Public on 7 January 2026 (€2.70 a day, €59.40 a month, €11 a month for one day a week; €3.30 and €72.60 under an agreement); impots.gouv.fr guidance on remote work costs for 2025 income (deductible flat rate of €626.40 a year, allowance added back if actual costs are claimed) (checked 14/10/2026)

Frequently Asked Questions

How much is the tax-free remote work allowance in France in 2026?

Without a collective agreement, the allowance is exempt from contributions up to €2.70 per remote day, capped at €59.40 a month, or €11 a month for one remote day a week. If a branch or group agreement provides for it, the limit rises to €3.30 a day and €72.60 a month (order of 4 September 2025).

How much do you get a year for 2 remote days a week?

The tool multiplies remote days by €2.70: 2 days over 44 weeks makes 88 days, i.e. €237.60 a year or €19.80 a month on average. At most, 5 days over 52 weeks gives €702 a year, €58.50 a month.

How do I estimate my actual home office costs?

The tool applies the office’s share of floor area and the remote time share (days ÷ 5) to rent, insurance and energy, counts 50% of the internet bill prorated by time, then adds amortised equipment. A 12 m² office in 75 m², 2 days a week and €950 rent give €1,263.04 of costs a year.

Should I claim actual expenses on my French tax return?

The employer allowance is tax-free within these limits. If you deduct actual remote work costs, you give up the 10% standard deduction on salaries and the allowance becomes taxable, so it must be added to declared wages. Without an allowance, you can deduct €2.70 per day, at most €626.40 for the year.

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.