Private journeys:<\/b> these trips are not made as part of your self-employed activity and cannot be deducted. For example: dropping off your children at school, visiting family or friends, etc.<\/i><\/p>\n<\/li>\n Commuting from home to workplace:<\/b> if you are self-employed and have a fixed workplace, such as an office, you can claim a mileage allowance of 15 cents per km for these journeys. They are not considered business trips and are deductible in a different way.<\/p>\n<\/li>\n Other purely professional travel:<\/b> these trips are directly linked to your professional activity as a self-employed person. Examples: visits to your customers, your banker, meetings. In this case, you cannot use the fixed mileage rate and must deduct your actual expenses.<\/i><\/p>\n<\/li>\n<\/ul>\n Please note that this article provides general guidance only. Tax rules may vary depending on your individual situation. When in doubt, ask your Tax Coach.<\/p>\n<\/div>\n This article covers each of the three deduction methods in detail: commuting expenses, actual expenses, and flat fee expenses.<\/p>\n \u200b<\/p>\n As a reminder, commuting trips are not considered professional. However, if you are self-employed and have a fixed place of work, such as an office, you can claim a mileage allowance of 15 cents<\/b> per km for travel related to this activity.<\/p>\n \u200b<\/p>\n The tax authorities consider a fixed workplace to be any place where you carry out self-employed activity for at least 40 days a year, whether it is an office, a visit to a regular client, your practice, or something else.<\/p>\n \ud83d\udea8 If you work and commute to the same place for at least 40 days a year,<\/b> that place is automatically considered a fixed workplace.<\/b><\/p>\n<\/div>\n \ud83d\udea8\ud83d\udea8 It’s important to consider a maximum distance of 100 kilometers <\/b>(one way) between home and workplace.<\/p>\n<\/div>\n Tax regulations provide for a maximum limit of 100 km per one-way trip<\/b> for travel between your home and a fixed place of work.<\/p>\n \u200b<\/p>\n In practical terms, this means:<\/p>\n If your workplace is located 80 km<\/b> from your home, you may account for 80 km<\/b>.<\/p>\n<\/li>\n If it is located 130 km<\/b> away, you may only account for 100 km<\/b>.<\/p>\n<\/li>\n<\/ul>\n Even if the actual distance is greater, the tax authorities cap the calculation at 100 km (one way)<\/b>.<\/p>\n \u200b<\/p>\n This limit applies per day and per fixed place of work<\/b>.<\/p>\n \u200b<\/p>\n It is also possible to have several fixed workplaces in the course of a year. In this case, travel between your place of residence and each fixed workplace is no longer considered purely business travel. As a result, you can deduct a mileage allowance of 0.15 cents per kilometre for these home-to-workplace journeys.<\/p>\n1. Commuting expenses<\/h1>\n
What is considered a workplace for self-employed workers?<\/h2>\n
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