A calculation aid for French flight crew (PNT & PNC) comparing the standard 10% deduction against your actual "frais réels" — layover indemnities, commuting, training, and equipment.
Tax year: 2025 income, filed in 2026
This only changes the payslip-line guidance below (which lines to add up) — the calculation itself is the same official national scale for every airline.
If your airline lets you download or export your roster as an .ics (calendar) or .csv file, upload it below and we'll try to read your layover nights and destinations automatically. We've only confirmed this works for French Bee/Air Caraïbes (Cyberjet exports) — for every other airline this is best-effort pattern matching, not a format we've verified, so check the numbers carefully before applying them.
Fly for this airline and want to help us build proper support for it? Send a copy of your roster export (with any personal info you're not comfortable sharing removed or blacked out) to support@clarofisc.com — the first usable sample we receive from each airline gets 3 years free access to this tool.
You can upload more than one file — if your crew portal only exports a month at a time, apply each one in turn and the nights below add up across all of them.
Your link is used once to read the calendar and is never stored or logged. Uploaded files are read entirely in your browser — they're never sent to our servers.
Your "cumul net imposable" as shown at the bottom of your December payslip.
If — and only if — you opt for frais réels, every per-diem, hotel cost, and travel allowance your airline paid you tax-free during the year must be added back to your taxable income. This is the single most commonly missed step and the main audit trigger, per every union guide consulted. We only add these back in the scenario where frais réels comes out ahead — leave blank if you're not sure, and check your payslip lines for "indemnités," "IME," or similar.
The biggest and most valuable category. Zone Euro (all EU/Schengen countries plus French overseas departments) has a single flat rate; count your total nights away ("ON") in that zone and how many separate rotations they came from — the official method deducts half an indemnity for the last night of each rotation, which this handles automatically.
Rotations that return you home the same day still earn a half indemnity (currently €87).
The official rate for non-Euro-zone countries is a large table, revised several times a year — rather than risk showing you a stale or wrong number, add each destination with the rate you know applies (check your union's current scale, or your airline's hotel/per-diem attestation). No last-night reduction applies to these.
Meals taken away from home and away from base that aren't covered by the airline — the deduction is the real cost above what a home meal would cost (€5.45), capped at €21.10/meal (so €15.65 maximum) unless you have a higher real receipt.
Getting from home to your base airport. The official kilométrique scale applies to a personal vehicle; for public transport, only the portion your airline doesn't already reimburse counts. If you genuinely use a mix — drive to a station and take the train, or switch methods across the year — select both and enter each portion's real figures; they're added together.
Beyond 80km round trip per commute, you need to be able to justify the distance with a professional or family reason, or the deduction is capped at that threshold.
Single items over €500 are technically meant to be spread over 3 years rather than deducted in full the year of purchase — this tool takes your figure as entered; adjust if you're claiming a large one-off purchase.
Deducting union dues here means giving up the separate 66% tax credit (Article 199 quater C) you'd otherwise get under the standard method — worth comparing both ways if this is a meaningful amount for you.
Only 30% is generally accepted as professional use — we apply that automatically.
These are accepted case-by-case at your local tax office's discretion — worth a quick check with them if the amount is significant. Note: hairdressing, makeup, and grooming are not deductible, even for public-facing crew roles — see the info note.
Enter your salary above to see your results.