2022 mileage scale: what costs should I include on my tax return?

KILOMETRIC SCALE 2022. This year, the scale is increased by 10%. A godsend a few days before the tax declaration deadline. How it works ? What costs to report? We take stock.

[Mis à jour le 3 juin 2022 à 08h09] In 2022, the mileage allowance scale is raised by 10%. Excellent news for certain professions such as liberal nurses or home helpers who travel the roads of France to carry out their job every week. To take advantage of this, you are required to opt for the actual costs regime. If the total amount of your professional expenses (including certain mileage expenses) exceeds the ceiling of 12,828 euros, don’t worry, it will be more interesting for you to choose the actual expenses, to the detriment of the fixed allowance. It is still necessary to know the mileage expenses covered by the mileage allowance. And it’s not just about fuel costs, here’s the list less than a week from the last deadline to complete your tax return, the Wednesday, June 8, 2022 :

• Vehicle depreciation
• Purchase costs for helmets and protections
• Repair and maintenance costs
• Tire expenses
• Fuel consumption
• Insurance premiums

But then, what savings can you expect to make with the increase in the mileage scale this year? On average, the economy is expected to be around 150 euros per taxpayer and per tax return. However, this amount can vary quite widely depending on the fiscal power of the vehicle used and the number of kilometers traveled throughout the year as part of your job (home-work journeys for example). Small precision, when the distance between your home and your place of work does not exceed 40 km (i.e. 80 km round trip), you can take into account the entire mileage in the calculation of your transport costs. Conversely, when she exceeds 40 km (i.e. 80 km round trip), the mileage is only taken into account for 40 km. Be aware that the difficulty of finding a job near your home or precariousness can act as “special circumstances” to justify taking full account of your mileage costs, even beyond 40 km.

This more technical device, which will have an effect on the amount of income tax for the beneficiaries of this new aid, will in fact only concern taxpayers who make many journeys in the context of their employment and who take advantage of their tax return to apply their actual costs. According to the government, 2.5 million tax households do so each year. For what gain? On average 150 euros 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. A calculation that the liberal nurses where the home helpdirectly affected by this new system.

The travel expenses taken into account in the scale of the mileage allowance relate to transport from home to the place of work, professional travel during working hours, moving or double residence. The scale is calculated according to the power of the vehicle and the number of kilometers travelled. It includes vehicle depreciation, repair and maintenance costs, tire costs, fuel consumption and insurance premiums.

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.

Remember that the savings from which the potential beneficiaries will benefit do not only concern fuel expenses but all costs incurred by the use of a vehicle for professional purposes :

• Vehicle depreciation
• Purchase costs for helmets and protections
• Repair and maintenance costs
• Tire expenses
• Fuel consumption
• Insurance premiums

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 with two examples?

• 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: 15,000 (the distance) x 0.323: 4,845 euros. Added to this is a bonus amount of 1,262 euros, i.e. a total of 6,107 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 need to apply the following calculation: 20,000 x 0.405 (applicable scale) = 8,100. 8,100 euros in mileage allowances will be deducted from your tax return.

This 2022 scale will also serve as reference for setting the amount of flat-rate mileage allowances paid by employers to their employees, when the latter use their personal vehicle for business trips. These allowances are exempt from social contributions and income tax, without specific supporting documents, within the limit of the kilometer scale.

Remember that these scales are calculated according to the power of the vehicle and the number of kilometers travelled. They take into account in particular the depreciation of the vehicle, repair and maintenance costs, tire costs, fuel consumption and insurance premiums. It is possible to add loan interest in the event of the purchase of a vehicle on credit, toll fees and parking fees. These travel expenses relate in particular to transport from home to the place of work and transport during working hours.

Since 2021, the amount of travel expenses calculated on the basis of these scales has been increased by 20% for electric vehicles

You will find below the mileage scale applicable to cars for the year 2022:

Note: if the taxpayer has an electric car, he benefits from an increase of 20% on travel expenses that he can deduct. A first.

Here is the 2022 kilometer scale corresponding to scooters and two red ones up to 50cm3:

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.

If you want to calculate your mileage costs to find out if you are eligible for the 10% increase in the scale, take advantage of the simulator set up on the site portal. impots.gouv.fr.

To see this more clearly and get an idea of ​​the impact of the revaluation of the mileage scale on your tax return, let’s take the example of the best-selling SUV in France in 2021, the Peugeot 2008. For a model whose fiscal power is equal to 5CVhere is the amount you will earn in 2022 with the revaluation of the kilometric scale: You travel 4,000 kilometers per year with this vehicle 5CV. The calculation of the mileage allowance is as follows: 4,000 x 0.575 = $2,300. The amount to be deducted from your tax return.

• Kilometer allowance in 2021: €2,192
• Kilometer allowance in 2022: €2,300

In other words, the revaluation of the kilometer scale will allow you to save 108 euros per tax return in 2022 according to the criteria set out above compared to last year. On average, this gain amounts to 150 euros, and can even fly away when traveling longer distances. It should be remembered that the mileage costs concerned by a declaration under actual costs are the depreciation of the vehicle, the cost of purchasing helmets and protections, the costs of repairs and maintenance, the cost of tyres, fuel or even premiums. insurance. To know all the amounts and details, refer to the different scales in our article (below).