What expenses can a light entrepreneur deduct in their personal taxation?

As expenses for the production of income, a light entrepreneur can deduct many work-related costs in their personal taxation. These include taxable travel expenses, material costs, work equipment and supplies such as a phone, computer, and tools, as well as their maintenance and repair costs. In addition, YEL insurance contributions are fully deductible. If you work from home, you can claim a home office deduction, and work-related furniture and supplies can also be taken into account. Tax deductions can also be claimed for work-related study and training costs, such as course and participation fees, as long as the expenses were paid personally and you can show how they relate to your work duties. Tax-free travel allowances you've received from a client, on the other hand, are not deductible, since their tax benefit has already been received as part of your pay.