KILOMETRIC ALLOWANCE 2022. The scale of mileage allowances will be raised in 2022, Prime Minister Jean Castex announced on Tuesday January 25. But who is really concerned? Here is all the practical information.
[Mis à jour le 26 janvier 2022 à 09h34] To counter the rise in fuel prices, the government announced a new measure on Tuesday 25 February. Jean Castex unveiled a modification to the scale of mileage allowances put in place as part of the real costs. This scale will be reassessed at 10%. This provision will not concern all French people far from it, but only the 2.5 million tax households who take advantage of the tax return to apply their professional expenses, known as “real expenses”. By committing themselves to this (heavy and time-consuming) task which requires keeping all the supporting documents, they also waive the flat-rate deduction of 10% applied by the tax authorities to all other tax households. Will therefore be affected by this device (and winners) only the big rollers who multiply the journeys as part of their job. They could earn 150 euros on average on their tax return.
For Jean Castex, questioned at the National Assembly on Tuesday January 25, this revaluation will nevertheless have a real effect and could snowball. “This revaluation is also intended to serve as a reference, and therefore potentially to affect the mileage allowances directly paid by employers to their employees who use their personal vehicle”, underlined the Prime Minister, thus ruling out any reduction in VAT. on fuels, requested by some members of the opposition or by presidential candidate Anne Hidalgo. The government has opted for a device concerning “those of our fellow citizens who drive a lot, that is to say those for whom the vehicle is ultimately a means of work or job search”, explained Jean Castex, citing in particular those who work in rural areas, such as “nurses” or “home helpers” before recalling that the payment of the inflation bonus, in the amount of 100 euros, continued. Job seekers, retirees and civil servants were to receive it this week.
I asked @BrunoLeMaire to modify, as of this week, the mileage scale.
It will be increased by 10% to better reflect the price increase.
The effect will be quick and direct, as soon as you report 2021 income or last year’s profit.— Jean Castex (@JeanCASTEX) January 25, 2022
The mileage scale applies to salaried taxpayers who use a car, motorcycle, scooter or moped to get to work, and who decide to deduct their actual costs in their tax return. You can thus deduct on your tax return these actual costs corresponding to your travels. As a reminder, by choosing to opt for actual costs, you waive the 10% flat-rate allowance. The scale makes it possible to determine the amount of mileage expenses to be reported on the tax return form. It is established according to the power of the vehicle but also the number of kilometers traveled during the past year. The costs declared must be able to be certified by supporting documents (invoices for repairs, purchase of tyres, etc.)
This mileage scale is used to assess the cost of using a vehicle for anyone subject to theincome tax. The costs of insurance, fuel, tyres, possible repairs, etc. are taken into account in this scale. On the other hand, toll bills, parking costs and loan interest linked to the purchase of the vehicle are not taken into account in this scale. The actual costs are to be indicated in box 1 AK of tax return.
The mileage allowance is calculated according to the distance traveled between your home and your place of work but also the fiscal power of your vehicle, a data to easily find on your car registration document. You can find the scale applicable to cars below. An example, however: you have a vehicle with a fiscal horsepower of 4CV and travel 10,000 kilometers per year as part of your job. In this case, you will need to apply the following calculation (using the 2021 scale, the 2022 scale not having been published yet): 10,000 x 0.294 (applicable scale) + 1147 euros = 4087 euros (2940+1147) d mileage allowance to be deducted from your tax return.
You will find below the mileage scale applicable to cars for the year 2021 pending the publication of the increased scale for 2022.
| administrative power | up to 5000km | from 5,001 to 20,000 km | over 20,000 km |
|---|---|---|---|
| Up to 3CV | d x 0,456 | (dx 0.273) + 915 euros | d x 0,318 |
| 4CV | d x 0,523 | (dx 0.294) + €1,147 | d x 0,352 |
| 5CV | d x 0,548 | (dx 0.308) + €1,200 | d x 0,368 |
| 6CV | d x 0,574 | (dx 0.323) + €1,256 | d x 0,386 |
| from 7CV | d x 0,601 | (dx 0.34) + €1,301 | dx 0.405s |
| * d = distance traveled | |||
Note: if the taxpayer has an electric car, he benefits from an increase of 20% on travel expenses that he can deduct. A first.
The 2022 mileage scale has not yet been published by the tax authorities. The 2021 scale was strictly identical for mopeds as that of 2020.
| up to 3000km | from 3,001 to 6,000 km | over 6,000 km |
|---|---|---|
| d x 0,272 | (dx 0.064)+416 euros | d x 0,147 |
| * d = distance traveled | ||
| administrative power | Up to 3000km | From 3,001 to 6,000 km | Over 6,000 km |
| 1 or 2 HP | d * 0,341 | (d * 0,085) + 768 | d * 0,213 |
| 3,4,5 CV | d * 0,404 | (d * 0,071) + 999 | d * 0,237 |
| more than 5 hp | d * 0,523 | (d * 0,068) + 1365 | d * 0,295 |
Note: as for cars, taxpayers who drive a scooter or an electric motorcycle benefit from an increase of 20% travel expenses to be deducted from their income.