[Mise à jour du lundi 11 avril 2022 à 10h54] In the context of galloping inflation, the government has decided to reevaluate the scale of the mileage franchise, in order to reduce the tax on large tonnage vehicles. A simulator has been launched to make life easier for taxpayers. Objective, allowing them to determine which is the most advantageous option between the actual costs and a flat-rate deduction of 10%. “Let’s take the example of Luis, 28,000 euros of reference tax income, a 5-horsepower thermal car, it takes 25 km to go to work, he gets 2,800 euros with the standard deduction”, illustrated the head of the DGFIP, during a conference of press. conference. “With the scale of mileage costs, he obtains an equivalent to professional expenses of 4,880 euros. No picture!”. He specified that the administration will correct the declaration if any of the options is more favorable than the one chosen by the taxpayer.
The costs calculated with the scale must be deducted from your taxable income, which consequently will reduce the tax rate applied for the withholding on account. To benefit from it, you must waive the 10% flat-rate deduction, capped at 12,829 euros, applied by theFISC administration by default, for your professional expenses, when making your 2022 income tax return for 2021. You must choose to declare your professional expenses for their real amount, which imposes several limitations:
- First, you must identify all the expenses incurred by your professional activity for the year 2021 (travel, meals, clothing, computer equipment, etc.).
- You must make sure that your expenses are justified and necessary to your professional activity. Clearly, you must be able to provide proof (an invoice, an expense report, etc.) of the expense.
- Finally, you must list all your costs to attach in an itemized note to your tax return. You must verify that the total amount of your professional expenses exceeds the amount of the 10% flat-rate deduction. Remember that allowances paid by the employer for professional expenses must imperatively be accounted for in your return, which will inflate your tax base.
To evaluate the profit that you have obtained, you must use the following tables, where d represents the distance that you have traveled in kilometers, between your home and your place of work. Let’s imagine that you are the owner of a 6 horsepower vehicle. In fiscal year 2021, he drove 23,000 kilometers. Therefore, the following formula applies: 23,000 x 0.425 = 9,775 euros.
The mileage scale varies each year. It allows you to calculate the amounts that you must declare in your income statement related to the professional use of your vehicle. This scale depends on 2 factors:
- The number of kilometers traveled professionally,
- The tax power of the vehicle.
The latest scale has been published, applicable in 2022:
|administrative power||up to 5000km||From 5,001km to 20,000km||More than 20,000 kilometers|
|3 CV and less||dx 0.502||(d x 0.3) + 1007||dx 0.35|
|4 resumes||dx 0.575||(d x 0.323) + 1,262||dx 0.387|
|5 resumes||dx 0.603||(dx 0.339) + 1,320||dx 0.405|
|6 resumes||dx 0.631||(d x 0.355) + 1,382||dx 0.425|
|7 CV and more||dx 0.661||(dx 0.374) + 1435||dx 0.446|
|tax power||d <= 3,000 km||from 3,001 to 6,000 km||d >= 6001km|
|1 or 2 hp||dx 0.375||(dx0.094) + 845||dx 0.234|
|3, 4, 5 hp||dx 0.444||(d x 0.078) + 1099||dx 0.261|
|> 5 hp||dx 0.575||(d x 0.075) + 1,502||dx 0.325|
The current mileage scale in 2021 is identical to that of 2020 except for electric vehicles, for which an increase of 20% is applied to the amount of calculated travel expenses.
The mileage deductible applies if you drive a scooter or any moped less than 50cm.3. It is this scale that applies in this case:
|d||from 3,001 to 6,000 km||d > or = 6001 km|
|dx 0.299||(d x 0.07) + 458||dx 0.162|
If you are an employee, you have three solutions to cover your transportation. You can choose the most profitable for you.
- calculate the sums to be deducted using the administration scales indicated here. we talk then actual costs. This scale is intended to cover fuel, repair, and insurance costs. Parking and toll fees, as well as interest related to your car loan, are subject to a specific deduction, after which you will need to provide additional supporting documents.
- directly deduct your actual transport costs by providing all supporting documents with the date and purpose of the cost. But, even in this case, the deductible expenses other than parking expenses, tolls or interest on your car loan, are limited by the scale of the administration depending on the distance in question.
- deduct 10% of your flat-rate taxable income.
In the following tables, d represents the distance traveled in kilometers between your home and your place of work. Take the case of a 5-horsepower vehicle that has traveled 10,000 kilometers in a year. In this case, the calculation formula is as follows: (10,000 x 0.339) + 1,320 = 4,710 euros.
Reimbursement of transportation expenses by the employer must be declared before applying the deduction. This mileage scale system is therefore beneficial for the employee and the employer who can integrate the costs into the charges. You can only count one round trip per day. Please note that if your home address is more than 40 kilometers from your place of work, the distance taken into account will be limited to 80 kilometers per day, except in special circumstances (professional transfer, professional restriction of the spouse, etc.). The tax administration provides a simulator to estimate your mileage allowances.
If the employer reimburses the worker for expenses related to the professional use of his professional vehicle, these reimbursements are exempt from social quotes within the limits of the scale of the tax administration.