Kilometer scale 2022: 10% revaluation, for whom?

2022 KILOMETER SCALE. As announced by Jean Castex, the mileage allowance scale will be increased by 10%. For who ? How it works ? We tell you everything.

[Mis à jour le 8 février 2022 à 16h41] In accordance with the Prime Minister’s announcement, the mileage scale will be increased by 10% for the taxation of income for the year 2021. This exceptional increase will take into account the sharp increase in prices borne, in 2021, by employees. who use their vehicle to carry out their professional activity.

Indeed, the kilometer scale is used by employees who use a personal vehicle for professional purposes and who, for the determination of their annual income subject to income tax, opt for the deduction of real costs of displacement. And this scale of mileage allowance will be raised to the height of 10%as announced by the Prime Minister John Castex last January 25. It will be possible to deduct the costs of fuel, garage, toll, parking but also all repair costs if the vehicle in question is registered in the register of fixed assets of the company.

But who is affected? 2.5 million of people exactly, and in particular the “big rollers”. In other words, people who multiply their journeys as part of their job. For what gain? 150 euros per person and per tax return. The liberal nurses where the home help are particularly in the concerned.

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 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.

The revalued kilometer scale will apply within the framework of the next income declaration campaign subject to income tax for the year 2021, which will begin from April 2022. From 2023, the Government plans to introduce an automatic indexation of the kilometric scale in order to better take into account the evolution of the cost of ownership of a vehicle, in particular the cost of fuel.

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.

This revised 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.

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.

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 real 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 waive 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 revalued kilometer scale will apply within the framework of the next income declaration campaign subject to income tax for the year 2021, which will begin from April 2022.

From 2023, the Government plans to introduce an automatic indexation of the kilometric scale in order to better take into account the evolution of the cost of ownership of a vehicle, in particular the cost of fuel.

You will find below the mileage scale applicable to cars for the year 2021 pending the publication of the increased scale for 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.

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.

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.