KILOMETER EXPENSES. The scale of mileage allowances could quickly undergo a serious change. The large rollers would be concerned and should benefit from an increase in this scale in order to compensate for the increase in the price of fuel.
[Mis à jour le 24 janvier 2022 à 17h46] While the price of fuel is soaring, the executive is working on a new measure which should satisfy a small part of motorists. Those who drive a lot between their place of residence and work and who declare their actual costs on their tax return would be concerned. According to information from Parisian, the government should thus announce a increase in mileage allowance in the days to come, a measure which would only concern taxable taxpayers who declare real costs to taxes, and not the classic 10% reduction. In total, 2.5 million French are concerned.
“We can consider specific measures for employees who have no other choice but to take their vehicle to go to work,” declared the Minister of the Economy, Bruno the Mayor, this monday january 24 on the set of Morning France Info. This measure would have the advantage of being fairly simple to implement. Indeed, it would not need to go through the Parliament, still according to the Parisian. Another advantage: it would be less expensive than a new check such as the inflation bonus or the energy check.
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 real 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.
You will find below the mileage scale applicable to cars:
|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 a 20% increase on the travel expenses that he can deduct. A first.
The mileage scale is strictly identical for mopeds as last year:
|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 with cars, taxpayers who drive a scooter or an electric motorcycle benefit from a 20% increase on travel expenses to be deducted from their income.