Deducting accounting fees

Updated March 2026 - Accounting fees can generally qualify as deductible expenses when they are incurred in the interest of the business. But the right answer always depends on the tax regime, the nature of the expense and the context in which it is incurred.

See also accounting firms, missions for chartered accountants and tax package guide.

Under BIC and BNC real regimes, an expense linked to the business, properly documented and attached to the right accounting period can generally be deducted. Fees for bookkeeping, review work, tax return preparation and accounting support are therefore usually analysed within that framework.

• ▸is the expense genuinely professional?
• ▸is it properly documented?
• ▸does it belong to the correct accounting period?
• ▸are you under a regime that allows real-expense deductions?

In micro regimes, the logic is different because the flat-rate allowance is meant to represent expenses. It is therefore important not to reason as if you were under a real-expense regime.

Hayot Expertise insight: the right question is not only "is it deductible?" It is also "which tax regime applies, and is this cost already absorbed by a flat-rate allowance?"

• ▸bookkeeping and review work;
• ▸preparation of tax returns;
• ▸production of the tax package;
• ▸some advisory fees directly connected to the business.

We can review the regime and classify the expense correctly.

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In 2026, accounting fees are often deductible under real regimes, but their treatment still depends on two filters: the tax regime and the exact nature of the expense. Both should be checked before drawing a conclusion.

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