KILOMETER SCALE 2022. It is now official, the new kilometer scale has just been published with the 10% revaluation. For who ? How it works ? We take stock.
[Mis à jour le 11 février 2022 à 12:14]
People using a vehicle (car, two-wheeler, etc.) for professional purposes, and who choose to deduct their real costs on the declaration of their professional expenses via the mileage scale, will benefit from an increase of 10% decided by the Government. For what gain? 150 euros per person on average. A new measure which follows the deployment of the inflation bonus and which should very quickly benefit professions surely affected by this rise in prices at the pump, such as liberal nurses where the home help who can travel enormous distances to support their patients. Recently, the price of a liter of Sans Plomb 95 was seen at 2.30 euros in a petrol station in the 11th arrondissement of Paris.
Remember that it is necessary to ensure that the total amount of your professional expenses exceeds the amount of the standard deduction of 10%. Also, we advise you to carefully keep any invoice or expense report, to be able to justify these expenses. They must correspond to your professional activity, and be necessary for it. But then, what costs are involved? All costs related to the use of the vehicle for professional purposes such as fuelthe depreciation of the vehiclethe costs ofpurchase of protection for two wheels, the costs of repair and maintenancespending on tires or the Insurance premiums.
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.
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 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. A calculation that the liberal nurses where the home helpdirectly affected by this new system.
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.
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 0.502 | (dx 0.3) + 1007 euros | dx 0.35 |
| 4CV | dx 0.575 | (dx 0.323) + €1,262 | dx 0.387 |
| 5hp | dx 0.603 | (dx 0.339) + €1,320 | dx 0.405 |
| 6hp | dx 0.631 | (dx 0.335) + €1,382 | dx 0.325 |
| from 7CV | dx 0.661 | (dx 0.374) + €1,435 | dx 0.446 |
| * 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 0.299 | (dx 0.07)+458 euros | dx 0.162 |
| * d = distance traveled | ||
| administrative power | Up to 3000km | From 3,001 to 6,000 km | Over 6,000 km |
| 1 or 2 HP | d*0.375 | (d * 0.094) + 845 | d*0.234 |
| 3,4,5 HP | d*0.444 | (d * 0.071) + 1099 | d*0.261 |
| more than 5 hp | d*0.575 | (d * 0.068) + 1502 | d*0.325 |
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.
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.
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.