#Mileage #Scale
[BAREME KILOMETRIQUE] For your professional expenses, which include your travel expenses, you can choose to declare them at their actual amount, using the mileage deductible scale.
Depending on their professional expenses, taxpayers have two options: the 10% flat-rate deduction or actual expenses. The first is applied automatically. On the other hand, it is capped at €12,829 for the year 2021. If you have incurred a lot of professional expenses, it is probably best to calculate all your expenses at their actual amount. To assess travel expenses between home and work, tax households must take into account, first of all, that only one round trip per day worked is deductible, within the limit of 80 kilometers.
“When the distance between your home and your place of work exceeds 40 km (that is, 80 km round trip), the mileage is only taken into account for 40 km”, we recall on the tax site. . Second, two options are available to the taxpayer. May declare all these costs in real terms: the operation is tedious since it requires having all the invoices related to the expenses generated by your vehicle (tolls, maintenance, fuel, etc.). For simplicity, you can use the mileage scale. Nothing could be simpler, this scale of the tax administration allows deducting a global amount, from the distance traveled during the year and the power of the vehicle.
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%. Taxpayers can complete their tax return from April 7. The deadline has been set for May 19 for those using the paper form. For the online declaration, the deadlines depend on the department number.
The costs calculated with the scale must be deducted from your tax base, which will reduce the tax rate applied for withholding at source. To benefit from it, you must waive the 10% flat-rate deduction, capped at 12,829 euros, applied by the tax authorities by default, with respect to your professional expenses, when completing your 2022 income tax return on 2021 income. You must choose to declare your professional expenses for their actual amount, which imposes several restrictions:
- 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 expenses to attach as 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 hp | dx 0.575 | (dx 0.323) + 1262 | dx 0.387 |
| 5hp | dx 0.603 | (dx 0.339) + 1320 | dx 0.405 |
| 6 hp | dx 0.631 | (dx 0.355) + 1382 | dx 0.425 |
| 7 CV and more | dx 0.661 | (dx 0.374) + 1435 | dx 0.446 |
| tax power | d <= 3,000km | from 3,001 to 6,000 km | d >= 6,001 km |
|---|---|---|---|
| 1 or 2 hp | dx 0.375 | (dx0.094) + 845 | dx 0.234 |
| 3, 4, 5 hp | dx 0.444 | (dx 0.078) + 1099 | dx 0.261 |
| > 5 hp | dx 0.575 | (d x 0.075) + 1502 | dx 0.325 |
The mileage scale in force 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 50 cm.3. It is this scale that applies in this case:
| d < or = 3,000 km | from 3,001 to 6,000 km | d > or = 6001 km |
|---|---|---|
| dx 0.299 | (d x 0.07) + 458 | dx 0.162 |
How do mileage charges work?
If you are an employee, you have three solutions to cover your transportation costs. You can choose the most profitable for you.
- calculate the sums to be deducted using the administration scales indicated here. We speak then of real 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 on the date and object 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 authorities provide a simulator to estimate the mileage franchises.
If the employer reimburses the employee for the costs related to the professional use of his professional vehicle, these reimbursements are exempt from social security contributions within the limit of the tax administration scale.