Flat-rate deduction for business expenses: what about in 2024?

Certain businesses are entitled to an allowance, known as a “specific flat-rate deduction for professional expenses” (Déduction Forfaitaire Spécifique pour frais professionnels (DFS)), of up to 30 % of their remuneration on their social security contributions. The amount of this deduction is capped at €7,600 per year per employee.

Sales representatives, merchant aviation flight crews, forestry workers, advertising representatives, drivers and conveyors of rapid road transport or removal companies, journalists, certain casino staff, certain home workers, dramatic artists and musicians are the main beneficiaries of the deduction.

Note: The complete list of businesses concerned by the measure is set out in Article 5 of Annex 4 of the General Tax Code as it stood on December 31st, 2000.

Since 2021, the mere fact of exercising one of these businesses is no longer sufficient to benefit from the DFS. Indeed, the employee must prove that he or she has incurred expenses related to his or her professional activity.

However, some sectors of activity may continue to benefit from the DFS even in the absence of professional expenses incurred by the employee (see table below). In return, the DFS rate gradually decreases from year to year until it reaches zero.