Entrepreneur’s tax deductions: what expenses can you deduct? (2026)

The basic principle of deductions

You can deduct expenses incurred to earn business income. Keep your receipts and vouchers — without them no deduction is granted. Private expenses are not deductible.

The most common deductions

• Rent and costs of business premises.
• Tools, equipment and software (larger purchases via depreciation).
• Materials and supplies.
• Phone and internet for the work-use share.
• Marketing and website.
• Professional literature and training.
• Insurance and YEL contributions.
• Bookkeeping and expert services.

Travel costs: kilometres and per-diems

Work driving with your own car and business trips can be deducted. The tax-free kilometre allowance in 2026 is about €0.55/km, and per-diems are €25 (a trip of 6–10 hours) and €54 (over 10 hours). A sole trader doesn’t pay themselves allowances but makes the deduction in their taxation.

The Tax Administration confirms the allowance amounts every year — check the current 2026 figures. Some expenses (e.g. entertainment) are only partly deductible.

Home-office deduction

If you work at home, you can deduct the workroom costs either by actual costs or by a formula. A sole trader makes the home-office deduction in their own taxation.

Don’t leave deductions unused

A good accountant makes sure you deduct everything legally and don’t overpay tax. We review your expenses and use all the deductions — in your language.