What can France businesses claim as expenses?

Yes. The fees of an expert-comptable for bookkeeping, accounts, tax returns and advice are an ordinary business cost. Above EUR 2,400 a year to one person, the company also declares them on the DAS2 in January.

Yes. Bank charges, card fees and loan interest are deductible. Interest on a shareholder's current account is deductible only up to a published cap, 4.33% for 12-month years closing 30 June to 29 September 2026.

Yes. Transport, hotels and subsistence for real business trips are deductible. The VAT you can reclaim depends on the type of cost, so keep the invoice for each item.

Yes. Computers, phones, tools and machinery bought for the business are deductible, either at once for low-value items or over their life as fixed assets. The VAT is deductible on a company invoice.

Yes. Advertising, websites, events and promotional costs are deductible, and the VAT on a French invoice can be deducted. Gifts follow their own rules and need care.

Partly. Business meals with a client, with a clear purpose and an invoice in the company's name, are a company cost. Meals for staff can be a benefit in kind, valued at EUR 5.50 per meal in 2026.

Yes. Rent for premises used by the business, or a coworking membership, is a deductible company cost. VAT is deductible only where the invoice shows VAT.

Yes. Software and online subscriptions used for the business are normal company costs. They reduce taxable profit under the impôt sur les sociétés, and the TVA on a French invoice can be deducted when the company is registered for VAT.

Partly. Electricity, internet and phone bills for business premises are deductible. For a home office only the business share can be claimed, and the VAT only where the invoice is in the company's name.

Partly. Running a vehicle for the business is deductible, but the VAT on passenger cars is generally not, only part of the VAT on their fuel is, and a car also given to staff or directors for private use is a benefit in kind.