[BAREME KILOMETRIQUE] For your professional expenses, including your travel expenses, you can choose to declare them at their actual amount using the mileage allowance scale.
[Mise à jour du jeudi 12 mai 2022 à 09h02] The taxpayer has two options for your professional expenses: the fixed deduction of 10% or the actual costs. The first applies automatically. On the other hand, it’s capped at $12,829 for the year 2021. If you’ve incurred a lot of business expenses, it’s probably best to calculate all your expenses for their actual amount. When assessing commuter travel costs, tax households should especially take into account that within the limit of 80 kilometers per day worked, only one return ticket is deductible.
“When the distance between your home and your workplace is greater than 40 km (ie 80 km round trip), the mileage will only be charged for 40 km,” we recall on the tax site. † Second, the taxpayer has two options. he can declare all these costs in real terms: the operation is tedious because you have to have all the invoices related to the costs generated by your vehicle (tolls, maintenance, fuel, etc.). For simplicity, it can use the mileage reimbursement scale. Nothing could be simpler, this scale of the tax administration allows you to deduct a total amount, from the distance traveled over the year and the power of the vehicle.
In the context of galloping inflation, the cabinet has decided to revalue the amount of the kilometer allowance, in order to lower the tax on large-wheelers. A simulator has been set up to make life easier for taxpayers. Objective, to enable them to determine the most advantageous option between actual costs and a flat rate deduction of 10%. Taxpayers have been able to fill in their tax returns since April 7. The deadline is set for May 19 for those using the paper form. The deadlines for the online declaration depend on the department number.
The costs calculated with the scale must be deducted from your taxable income, which reduces the withholding tax rate. To take advantage of it, you must: waive the flat-rate deduction of 10%, capped at 12,829 euros, standard applied by the tax authorities for your professional expenses when filling in your 2021 income tax return 2021 income. You must opt for the declaration of your professional expenses for the actual amount, which entails several restrictions:
- First you have to identify all your expenses for your professional activity for the year 2021 (travel, meals, clothing, computer equipment, etc.).
- You have to make sure that your expenses are justified and necessary to your professional activity. Obviously, you must be able to provide proof (an invoice, expense report, etc.) of the expense.
- Finally you have to list all your expenses to include them as a detailed note on your tax return† You must check whether the total amount of your professional expenses is higher than the amount of the fixed deduction of 10%. Keep in mind that the reimbursements the employer pays for professional expenses must be stated in your tax return, which will increase your taxable income.
To assess the gain achieved, you should use the tables below, where d represents the distance in kilometers between your home and work. Imagine that you own a 6 horsepower vehicle. In assessment year 2021 you drove 23,000 kilometers. The following formula therefore applies: 23,000 x 0.425 = 9,775 euros.
The mileage varies every year. This allows you to calculate the amounts that you must declare on your tax return for the professional use of your vehicle. This scale depends on 2 factors:
- The number of kilometers driven on a professional basis,
- The fiscal capacity of the vehicle.
The latest scale, applicable in 2022, has been published:
|administrative power||Up to 5000km||From 5,001 km to 20,000 km||More than 20,000 km|
|3 CV and less||dx 0.502||(dx 0.3) + 1007||dx 0.35|
|4 HP||dx 0.575||(dx 0.323) + 1262||dx 0.387|
|5 hp||dx 0.603||(dx 0.339) + 1320||dx 0.405|
|6 hp||dx 0.631||(dx 0.355) + 1382||dx 0.425|
|7 CV and more||dx 0.661||(dx 0.374) + 1.435||dx 0.446|
|fiscal power||d <= 3,000 km||from 3,001 to 6,000 km||d >= 6.001 km|
|1 or 2 HP||dx 0.375||(dx 0.094) + 845||dx 0.234|
|3, 4, 5 HP||dx 0.444||(dx 0.078) + 1099||dx 0.261|
|> 5 HP||dx 0.575||(dx 0.075) + 1502||dx 0.325|
The kilometer scale applicable in 2021 is identical to that of 2020, except for electric vehicles, for which an increase of 20% is applied to the calculated amount of travel costs.
The kilometer allowance applies if you have a scooter or moped under 50 cm. controls3† It is this scale that applies in this case:
|d < or = 3,000 km||from 3,001 to 6,000 km||d > or = 6001 km|
|dx 0.299||(dx 0.07) + 458||dx 0.162|
How does kilometer charge work?
As an employee you have three solutions to cover your transport costs. You can choose the most profitable for you.
- calculate the amounts to be deducted on the basis of the scales of the administration mentioned here. We then speak of real costs. This scale is intended to cover fuel, repair and insurance costs. Parking and toll fees and interest related to your car loan are subject to a specific deduction, you will be required to provide additional supporting documents.
- Immediately deduct your actual transportation costs by submitting all supporting documents with the date and subject of the expense. But in this case too, the deductible costs, except for parking costs, tolls or interest for your car loan, are maximized by the scale of the administration in function of the distance concerned.
- Deduct 10% of your taxable income as a lump sum.
In the following tables, d is the distance traveled in kilometers between your home and work. Let’s take the case of a 5 horsepower vehicle that has traveled 10,000 miles in one year. The calculation formula is then as follows: (10,000 x 0.339) + 1,320 = 4,710 euros.
Reimbursement of transport costs by the employer must be declared before the deduction is applied. This kilometer system is therefore favorable for the employee and for the employer, who can pass on the costs in the charges. You can only count one round trip per day. Please note: if your home is more than 40 kilometers from your place of work, the distance taken into account is limited to 80 kilometers per day, except in special circumstances (professional transfer, occupational limitation of the spouse, etc.). The Tax and Customs Administration makes a simulator available to estimate mileage allowances.
If the employer reimburses the employee for the costs related to the professional use of his company car, these reimbursements are exempt from social security contributions within the scale of the tax administration.