KILOMETER SCALE 2022. The mileage scale will be increased by 10% this year, enough to save money on your tax return. Are you concerned? We make an inventory.
[Mis à jour le 19 mai 2022 à 08h14] The 2022 tax return campaign is in full swing and the first deadline is fast approaching! This concerns taxpayers who have opted for online tax return. Indeed, for the departments betweenAin (01) and the Correze (19)the deadline for completing and returning your tax return has been set at Tuesday 24 May 2022† This declaration may include kilometer costs! And this year the scale will be increased by 10% † Very good news for some taxpayers who have decided to declare their professional expenses at their actual amount. As soon as all your professional costs have reached the ceiling of €12,828, we advise you to opt for the subsequent calculation regime, which is more tax-efficient. Note that to take advantage of the revaluation of the kilometer scale, it is necessary to choose the actual cost regime. This is not possible with the traditional fixed allowance. Who’s concerned? Big wheels! These professions that require the massive use of a vehicle in the context of the employment in question. Liberal nurse, domestic helper, truck driver… So many jobs to save on the 2022 tax return.
To see this more clearly and get an idea of the impact of the revaluation of the odometer on your tax return, let’s take as an example the best-selling SUV in France in 2021, the Peugeot 2008† For a model whose fiscal power is equal to 5 hpthis is the amount you will earn in 2022 with the revaluation of the kilometer scale: You are traveling 4,000 kilometers per year with this vehicle 5 hp† The calculation of the kilometer allowance is as follows: 4,000 x 0.575 = $2,300† The amount you must deduct from your tax return.
- Mileage allowance in 2021: €2,192
- Mileage allowance in 2022: € 2,300
In other words, with the revaluation of the kilometer scale you can save 108 euros per tax return in 2022 according to the above criteria compared to last year. On average, this profit is 150 euros, and can even fly away at greater distances. Please refer to the different scales in our article (below) for full amounts and details.
The kilometer allowance is calculated on the basis of the distance traveled between your home and your workplace, but also on the basis of the fiscal capacity of your vehicle, a fact that you can easily find on your registration certificate. Below is the scale that applies to cars with two examples?
- You have a vehicle with a fiscal capacity of 4CV and you drive 15,000 kilometers per year as part of your job. The calculation of the kilometer allowance in this case is as follows: 15,000 (the distance) x 0.323: 4,845 euros. In addition, there is a bonus amount of 1,262 euros, so a total of 6,107 euros to be deducted from your 2021 income on your tax return.
- You have a vehicle with a fiscal capacity of 5CV and you drive 20,000 kilometers per year as part of your job. Then you must apply the following calculation: 20,000 x 0.405 (applicable scale) = 8,100 8,100 euros kilometer allowance will be deducted from your tax return.
This 2022 scale will also serve as: reference for determining the amount of the flat-rate kilometer allowances paid by employers to their employees when they use their personal vehicle for business travel. These allowances are exempt from social security contributions and income tax, without specific supporting documents, within the kilometer allowance.
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 travel extensively in the course of their employment and who use their tax return to actual costs. According to the government, 2.5 million tax households do that every year† For what profit? Average 150 euros on every tax return. With the introduction of this new system, the households concerned automatically waive the 10% lump sum deduction 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 value home helpdirectly affected by this new system.
The travel costs that are taken into account in the scale of the kilometer allowance relate to transport from home to the place of work, professional travel during working hours, relocation or double residence. The scale is calculated based on the vehicle’s power and mileage. It includes vehicle depreciation, repair and maintenance costs, tire costs, fuel consumption and insurance premiums.
Faced with criticism from some of the opposition who find the device too limited in the face of rising prices, Jean Castex assured that this revaluation will have a real and snowball effect. “This revaluation is also intended to serve as a reference, thus potentially impacting mileage benefits paid directly by employers to their employees using their personal vehicle,” stressed the Prime Minister, pointing out any reduction in VAT on exclude fuels.
The kilometer scale applies to salaried taxpayers who come to work by car, motorcycle, scooter or moped and decide to deduct their actual costs in their tax return. You can therefore deduct these actual costs corresponding to your travel on your tax return. As a reminder: by opting for actual costs, you waive the flat-rate reimbursement of 10%. The scale makes it possible to determine the amount of the kilometer costs that must be stated on the tax return. It is determined on the basis of the vehicle’s power, but also on the number of kilometers traveled in the past year. The costs declared must be certified by supporting documents (invoices for repairs, purchase of tires, etc.)
This mileage scale is used to assess the cost of using a vehicle for anyone subject to income tax. This scale takes into account the costs of insurance, fuel, tires, possible repairs, etc. In contrast, this scale does not take into account toll bills, parking costs and loan interest associated with the purchase of the vehicle. The actual costs must be indicated in box 1 AK of tax return†
Make sure that the total amount of your professional expenses is higher than the amount of the fixed deduction of 10%. To do this, carefully keep any invoice or expense report in order to justify these expenses. They must match your professional activity and be necessary for this.
The revalued kilometer scale will apply in the context of the next income declaration campaign subject to income tax for the year 2021, which begins from April 2022† The government plans to introduce automatic indexing of the mileage scale from 2023 to better reflect the evolution of a vehicle’s cost of ownership, in particular fuel costs.
Remember that these scales are calculated based on the vehicle’s power and mileage. In particular, they take into account vehicle depreciation, repair and maintenance costs, tire costs, fuel consumption and insurance premiums. It is possible to add loan interest when purchasing a vehicle on credit, tolls and parking fees. These travel costs mainly relate to transport from home to the work location and transport during working hours.
Since 2021, the amount of travel costs calculated on the basis of these scales has been increased by 20% for electric vehicles
Below you will find the odometer that applies to cars for the year 2022:
|administrative power||up to 5000km||from 5,001 to 20,000 km||more than 20,000 km|
|Up to 3CV||d (= distance travelled) x 0.502||(dx 0.3) + 1007 euros||dx 0.35|
|4CV||dx 0.575||(dx 0.323) + € 1,262||dx 0.387|
|5 hp||dx 0.603||(dx 0.339) + €1,320||dx 0.405|
|6 hp||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|
Please note: if the taxpayer has an electric car, he benefits from an increase of 20% about travel expenses that he may deduct. A first.
Here is the 2022 kilometer scale corresponding to scooters and two red ones up to 50cm3:
|up to 3000km||from 3,001 to 6,000 km||more than 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||More than 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|
Please note: with regard to cars, taxpayers who drive a scooter or electric motorcycle benefit from an increase of 20% deduct travel expenses from their income.
If you want to calculate your kilometer costs to find out if you qualify for the 10% scaling, use the simulator set up on the portal of the site impots.gouv.fr.
Keep in mind that the savings that the potential beneficiaries will benefit from are not just fuel costs, but all costs incurred by using a vehicle for professional purposes †
- vehicle depreciation
- Purchase costs for helmets and protection
- Repair and maintenance costs
- tires cost
- Fuel consumption
- Insurance premiums
The revalued kilometer scale will apply in the context of the next income declaration campaign subject to income tax for the year 2021, which begins byApr 2022†