What flat-rate deductions can I benefit from for my self-employed (freelance) activity?

Here are the various flat-rate deductions you can benefit from:

Example:

Generated revenue: 14.843,50 €

Flat-rate deductions for expenses : 1.600 € + 20 % x (14.843,50 € - 6.000 €) = -3.368,70 €

Revenue to be taxed : 11.474,80 €

Note: Income exceeding 15.000 € does not prevent the application of the flat-rate deduction; in such cases, the flat-rate business expense deduction is capped at 3.400 €.

Conditions for applying the flat-rate business expense deduction:

The flat-rate deduction for business expenses is subject to the following conditions:

1. Optional deduction: The taxpayer may choose to apply the flat-rate deduction or declare the actual expenses if they exceed the flat-rate amount.
2. Calculation basis: The flat-rate is calculated based on the income earned during the tax year, which corresponds to the calendar year.

Please note:

The taxpayer must keep supporting documents in case of a tax review, even if they choose the flat-rate method.

Updated on: 16/02/2026