Frais réels and expenses for meals

Frais réels 

Frais réels (‘real / actual expenses’) can apply to several types of income. 

For self-employment income or that from renting or letting it refers to opting to be taxed with ‘real’ deductions for expenses, instead of a set amount. You must retain receipts. It involves more complex accounting and declarations than the micro regimes and is obligatory above set income thresholds.

Employees can also select this for work-related expenses as an alternative to the 10% allowance that is otherwise applied: in this case you should place the amount claimed in boxes 1AK to 1DK in the main online declaration or paper form 2042 without deducting it from amounts entered in any other boxes (this will be done by the tax office). 

For the online declaration, click on the box options frais réels to enter both the overall sum and the detailed breakdown of expenses claimed. You should keep relevant supporting paperwork for four years in case of queries. If declaring by paper forms, attach a separate list detailing the calculation of your expenses (or use the Informations box on page 2). 

Any expense refunds already received from an employer should be added to declared work income.

The option for frais réels, if used, covers all work income and unemployment benefit and is for all of your income. Note that one member of the foyer fiscal can use frais réels and the other the 10%. 

There are specific rules related to some kinds of expense as to what can be claimed, for example for work-related vehicle expenses you can use a simplified calculation called the barême kilométrique or alternatively a ‘full’ expenses calculation.

Expenses for meals

If claiming meal expenses, these must genuinely be work-related, whether a business lunch to meet a client or a meal taken in a break. It does not extend to spouses or partners and it should not be food prepared by yourself (meals you prepare at home are not considered to be deductible expenses).

The meal expense should usually be justified by the distance between home and where you are working.

Commuting a few kilometres to work, for example, does not really prevent you from returning home for lunch; however there is flexibility depending on the kind of work you do, where you work and the hours.

You can only claim for costs exceeding the cost of a meal at home, estimated at €5.45 for the year 2025, including tax. 

The figure is reviewed at the start of each year to reflect average consumer prices. You should keep your meal bill as proof. If you cannot prove the cost of the meals you can claim €5.45 per meal instead. 

If you eat in a work canteen you may deduct the difference between the price of the canteen meal and the set €5.45. If your employer provides tickets restaurant, you should deduct the amount of these from your meal expenses.

Official guidance and example calculations can be found on the government’s tax website here.