2022 KILOMETER SCALE. By declaring your mileage expenses for their real amount, you could save a lot of money on your tax return. What gain? What deductible expenses? How it works ? We tell you everything.
[Mis à jour le 20 mai 2022 à 08h11] This is one of the new features of the 2022 tax return, the increase in the mileage scale from 10% ! If you decide to declare your professional expenses, and therefore your mileage expenses for their real amount, there is a good chance that you will save money! And especially for big wheels. Liberal nurses, home helpers, truck drivers… If you multiply the journeys as part of your job, bingo! Be careful, when adding up all your professional expenses, make sure that the total amount exceeds the ceiling of the €12,828. Otherwise, the automatic flat-rate allowance will remain more advantageous for you. Regarding the actual costs regime, the procedures and calculations are tedious, you must also keep all invoices for three years to prove the veracity of your expenses. But it’s worth the effort, especially when filling out your tax return.
To see this more clearly and get an idea of the impact of the revaluation of the mileage scale on your tax return, let’s take the example of the best-selling SUV in France in 2021, the Peugeot 2008. For a model whose fiscal power is equal to 5hphere is the amount you will earn in 2022 with the revaluation of the kilometric scale: You travel 4,000 kilometers per year with this vehicle 5hp. The calculation of the mileage allowance is as follows: 4,000 x 0.575 = $2,300. The amount to be deducted from your tax return.
- Kilometer allowance in 2021: €2,192
- Kilometer allowance in 2022: €2,300
In other words, the revaluation of the kilometer scale will allow you to save 108 euros per tax return in 2022 according to the criteria set out above compared to last year. On average, this gain amounts to 150 euros, and can even fly away in the event of greater distances traveled. To find out all the amounts and details, refer to the different scales in our article (below).
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 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 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 2022 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.
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 actual 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 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.
The travel expenses taken into account in the scale of the mileage allowance relate to transport from home to the place of work, professional travel during working hours, moving or double residence. The scale is calculated according to the power of the vehicle and the number of kilometers travelled. It includes vehicle depreciation, repair and maintenance costs, tire costs, fuel consumption and insurance premiums.
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 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 income 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.
Make sure that the total amount of your professional expenses exceeds the amount of the flat-rate deduction of 10%. To do this, carefully keep any invoice or expense report, to be able to justify these expenses. They must be in line with your professional activity, and be necessary for it.
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.
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.
Since 2021, the amount of travel expenses calculated on the basis of these scales has been increased by 20% for electric vehicles
You will find below the mileage scale applicable to cars for the year 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|
|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|
Note: if the taxpayer has an electric car, he benefits from an increase of 20% on travel expenses that he can 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||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.
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 portal of the impots.gouv.fr site.
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
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 fromApril 2022.
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