KILOMETER SCALE. Declaring your mileage expenses for their actual amount could save you a lot of money. How to calculate them? What gain with the increase in the scale in 2023? All info.
[Mis à jour le 3 avril 2023 à 09h28] The 2023 declarative campaign is fast approaching. And this year, the increase in the mileage scale is one of the small novelties. In fact, the latter was revalued by 5.4% for the two million households concerned. For example, if you have a vehicle with a fiscal horsepower of 6CV and travel 20,000 kilometers per year as part of your job, you will need to apply the following calculation: 20,000 x 0.425 (applicable scale) = 8 500. Or 8,500 euros in mileage allowance will be deducted from your tax return.
To qualify for this device, it is necessary to use his car, motorcycle, or even his electric vehicle for professional purposes, and to declare his mileage expenses. If this is your case, it can make a lot of money. For example, this “can represent more than 100 euros for a single person who earns 2,900 euros,” said the Ministry of Economy and Finance to AFP. So, it’s up to you to see which is more profitable between taking advantage of the flat rate deduction of 10% applied automatically when you declare your income, or declare your professional expenses for their real amount. Do not hesitate to go for a simulation on the site www.impots.gouv.fr.
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 2022 income on your 2023 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 2023 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 andincome taxwithout specific supporting documents, within the limit of the mileage scale.
Choosing to declare your professional expenses for their actual amount, to the detriment of the automatic flat-rate deduction of 10% implies different administrative constraints.
The taxpayer concerned must identify the all costs incurred in respect of his professional activity (meals, transport, clothing). Then he is bound to be able justify all of these expenses, and that the latter are required to your professional activity, through bills to be treasured. Also, the taxpayer must be able to present a complete list of all expenses incurred, to attach an itemized note to the tax return. To be eligible for actual costs, the total amount must exceed the flat-rate deduction ceiling of 10% (12,828 euros).
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. You will find below the mileage scale applicable to cars for the year 2022, and the 2023 tax declaration:
| 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 |
| 5CV | dx 0.603 | (dx 0.339) + €1,320 | dx 0.405 |
| 6CV | dx 0.631 | (dx 0.335) + €1,382 | dx 0.425 |
| from 7CV | dx 0.661 | (dx 0.374) + €1,435 | dx 0.446 |
| * d = distance traveled | |||
Here is the 2023 kilometer scale corresponding to scooters and two red ones up to 50cm3:
| 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 |
What is the mileage rate for electric vehicles?
Since 2021, the amount of travel expenses calculated from the scales above is plus 20% if you own an electric car. This is also the case for taxpayers who drive an electric scooter or motorcycle. They benefit from a 20% increase on their travel expenses to be deducted from their income. Good news if you want to invest in an electric vehicle.
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
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 scales of theUrssaf represent a “reference” provided by the tax authorities. Thanks to these scales, it is possible to determine the amount of reimbursement of professional expenses, and to process expense reports. It also makes it possible to know the reimbursement ceilings not to be exceeded for an employer, so as to be exempt from social security contributions and that reimbursements are not perceived as benefits in kind.