2022 KILOMETER ALLOWANCE. An increase in the 2022 scale of mileage allowances has been announced by the government. Can you claim it, how does this device work on your tax return? We will explain everything to you.
[Mis à jour le 28 janvier 2022 à 09h43] With the increase in the 2022 mileage allowance scale, the government announced a kind of tax credit for heavy riders through Prime Minister Jean Castex on January 25, 2022. To counter the surge in fuel prices, the executive therefore pulled new aid out of its hat, a few weeks after the announcement of inflation compensation, a bonus of 100 euros, paid to 38 million eligible French people. 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 to the National Assembly Jean Castex, citing in particular those who work in rural areas, such as “nurses” or “home helpers”.
This more technical device which will have an effect on the amount of theincome tax beneficiaries of this new aid will in fact only concern taxpayers who make many journeys as part of their job and who take advantage of their tax return to apply their real costs. According to the government, 2.5 million tax households do so each year. For what gain? On average 150 euro on each tax return. With the implementation of this new system, the households in question automatically renounce the flat-rate deduction of 10% introduced by the tax authorities for other tax households. It is therefore necessary to calculate whether this radical choice is indeed a winner.
Faced with criticism from part of the opposition who considers the device too restricted in the face of the stakes of soaring prices, Jean Castex assured that this revaluation will 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.
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 income 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. Two examples, however:
- you have a vehicle with a fiscal horsepower of 4CV and travel 15,000 kilometers per year as part of your job. In this case, the calculation of the mileage allowance is as follows (using the 2021 scale, that of 2022 having not yet been published but must therefore be increased by 10%): 15,000 (the distance) x 0.294: 4410 euros. To this is added a bonus amount of 1147 euros, i.e. a total of 5557 euros to be deducted from your 2021 income on your tax return.
- you have a vehicle with a fiscal horsepower of 5CV and travel 20,000 kilometers per year as part of your job. In this case, you will have to apply the following calculation (taking the 2021 scale, that of 2022 having not yet been published): 20,000 x 0.368 (applicable scale) = 7360. 7360 euros of mileage allowance will be deducted to 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 (= distance traveled) x 0.456 | (dx 0.273) + 915 euros | dx 0.318 |
| 4CV | dx 0.523 | (dx 0.294) + €1,147 | dx 0.352 |
| 5CV | dx 0.548 | (dx 0.308) + €1,200 | dx 0.368 |
| 6hp | dx 0.574 | (dx 0.323) + €1,256 | dx 0.386 |
| from 7CV | dx 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 |
|---|---|---|
| dx 0.272 | (dx 0.064)+416 euros | dx 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 HP | 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.