From commuting to work-related training: how to get the most out of your professional expenses
July 2025 - If you are self-employed or a business manager and want to optimise your income, it is best to look not only at what comes in, but also at what goes out. If you choose to claim your actual professional expenses instead of the flat rate, this can be financially advantageous – provided you do it wisely. Here is an overview of the most commonly claimed professional expenses, with tips on how to maximise your deductions.
Commuting: more than you think
Whether you travel to work by car, bicycle, train or on foot, your travel expenses are deductible in many cases. If you use your own car, you can deduct a maximum of £0.15 per kilometre for commuting. This also applies to those who drive a company car. Do you combine different modes of transport? In some cases, you can combine the costs, provided that you consistently use the same deduction system.
Cyclists fare even better: for commuting by (electric) bicycle or speed pedelec, a mileage allowance of £0.35 or the full actual costs applies. Costs for maintenance, cycling clothing or breakdown assistance can also be claimed. And yes, even those who walk to work are entitled to £0.15 per kilometre, although this is more symbolic than anything else. Taxi rides to and from work are 75% deductible.
Business travel: choose the right system
In addition to daily commuting, there is also travel during working hours – to customers, training courses or external meetings. Here, the rule is: how you travel determines what you can claim.
For your own car, the deduction percentage depends heavily on CO₂ emissions. Electric cars are 100% deductible, but polluting cars (more than 200 g/km CO₂) fall back to 40%. Hybrid cars are assessed more strictly for tax purposes: fuel costs are limited to 50%, while electricity remains fully deductible.
If you use a motorbike, public transport or a bicycle during working hours, the actual costs are usually fully deductible. Also consider taxi rides for business purposes: again, 75% deductible. From commuting to work-related training: how to get the most out of your professional expenses
If you are self-employed or a company director and want to optimise your income, it is best to look not only at what comes in, but also at what goes out. If you choose to claim your actual professional expenses instead of the flat rate, this can be financially advantageous – provided you do it wisely. Here is an overview of the most commonly claimed professional expenses, with tips on how to maximise your deduction.
Investing in infrastructure: office, charging station and more
Do you work from an office space or use part of your home for professional purposes? If so, you can deduct a proportionate share of the rent, utilities, fire insurance and other fixed costs. Owners can depreciate the purchase value of their building over 33 years, while additional costs such as notary fees or registration tax also count – whether spread out or not.
Have you recently invested in a publicly accessible charging station for electric cars? Between April 2023 and August 2024, a temporary favourable scheme will apply whereby you can deduct 150% of the investment for tax purposes, provided that the charging point is “smart” and accessible to everyone.
Equipment, telecoms and office supplies
The costs of internet, telephony, paper, ink and other office supplies are fully deductible when used for professional purposes. Larger investments such as laptops, smartphones or office furniture must be depreciated over time, usually over three years.
Security costs such as alarm services and connection to a recognised control room can also be claimed at 120 per cent, provided that they are for professional security purposes.
Since 1 January 2024, those who use an e-invoicing package have also received an extra boost: these costs are 120% deductible, as long as they are exclusively for professional use.
Employees and external service providers
Do you pay wages or work with a partner or student workers? Then these costs are fully deductible, including social security contributions, premiums for supplementary insurance and pension plans. Please note: children who work in your business may no longer be considered tax dependents.
External expertise – such as accountants, auditors and lawyers – is also tax-deductible, provided you can demonstrate that their services are related to your professional activity. A tax audit? Then a clear invoice is worth its weight in gold.
Training, publicity and customer relations
Additional training or study trips may also be deductible, as long as they are relevant to your current professional activity. Do you want to retrain for a completely different profession? Then the tax authorities will be less likely to agree.
Advertising costs – such as advertisements, gadgets or sponsorship – are also fully deductible, provided you can prove that they contribute to the visibility or growth of your business. Receptions or business gifts are only 50% deductible, unless it is a dinner in a restaurant, in which case a percentage of 69% applies.
Specific professional expenses
Finally, don't forget niche costs. Think of specific professional clothing such as overalls or safety shoes. Or the membership fee for your professional association. Income protection insurance is only deductible for the part that relates to economic disability.
In some cases, the rent for a second residence can also be claimed as a professional expense – for example, if you have to live closer to work temporarily due to work circumstances. But be careful: this rule has been the subject of legal discussions on several occasions.
