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# 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:__**

![](https://storage.crisp.chat/users/helpdesk/website/1c5fc819171ffd00/snip202402148_16yvk27.png)

###### 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.