Good news for taxpayers.
Faced with the still high use of teleworking in 2021, caused by the Covid-19 pandemic, the government has decided to renew this year the exceptional tax rules put in place last year.
They concern “
professional expenses incurred for teleworking in 2021
”, indicates Bercy in a press release published on Wednesday.
To discover
Who pays the most income tax in France?
Read alsoOur list of countries where to settle to telecommute from abroad
On the one hand, the allowances paid by certain employers to their employees, intended to cover their home teleworking costs (excluding running costs, such as travel costs between home and the place of work or catering costs), are again exempt from income tax in 2022, within the limits of 2.50 euros per day, 55 euros per month and 580 euros per year.
These allowances can take the form of allowances, lump-sum reimbursements, or even reimbursements of actual expenses.
Already included in the pre-filled taxable income
In practice, when completing their 2022 tax return, employees will not need to do anything.
Indeed, as specified by the Ministry of the Economy, “
it is up to employers to identify, in the information they send to the tax authorities, the refunds or allowances exempt from income tax
”.
Thus, the pre-populated taxable income amount on the return should not include such allowances.
Taxpayers can check the pre-filled amounts against their payslips, or against the annual tax certificate issued by their employer.
Read alsoTaxes 2022: optimize your tax situation with the guide to the declaration of income for Individuals
On the other hand, for employees who choose the deduction of actual costs - and not the flat-rate deduction of 10% - their home teleworking costs may be deducted at a flat rate up to the same amounts (2.50 euros per day, 55 euros per month and 580 euros per year).
“
The taxpayer retains the possibility of deducting them for their exact amount if this is more favorable to him
”, specifies Bercy.