[BAREME KILOMETRIQUE] For your professional expenses, which include your travel expenses, you can choose to declare them for their actual amount, using the mileage allowance scale.
[Mise à jour du lundi 16 mai 2022 à 09h23] Under your professional expenses, taxpayers have two options: the flat-rate deduction of 10% or the actual expenses. The first applies automatically. On the other hand, it is capped at 12,829 euros for the year 2021. If you have incurred many professional expenses, it is probably best to calculate all your expenses for their actual amount. To assess travel costs between home and work, tax households must above all bear in mind that only one round trip is deductible per day worked, within the limit of 80 kilometres.
“When the distance between your home and your place of work exceeds 40 km (i.e. 80 km round trip), the mileage is only taken into account for 40 km”, we recall on the tax site. . Secondly, two options are available to the taxpayer. he can declare all these costs in real terms: the operation is tedious since it requires having all the invoices relating to the costs generated by your vehicle (tolls, maintenance, fuel, etc.). For simplicity, it can use the mileage allowance scale. Nothing could be simpler, this scale of the tax administration makes it possible to deduct an overall amount, from the distance traveled over the year and the power of the vehicle.
In the context of galloping inflation, the government has decided to revalue the scale of the mileage allowance, in order to reduce the tax on large wheelers. A simulator has been set up to make life easier for taxpayers. Objective, to enable them to determine which is the most advantageous option between actual costs and a flat-rate deduction of 10%. Taxpayers can complete their tax return since April 7. The deadline has been set for May 19 for those using the paper form. For the online declaration, the deadlines depend on the department number.
The costs calculated using the scale must be deducted from your taxable income, which will therefore reduce the tax rate applied for the withholding tax. To benefit from it, you must waive the flat-rate deduction of 10%, capped at 12,829 euros, applied by the tax authorities by default, in respect of your professional expenses, when completing your 2022 income tax return on 2021 income. You must opt for the declaration of your professional expenses for their actual amount, which imposes several constraints :
- First, you must identify all of your expenses incurred for your professional activity for the year 2021 (travel, meals, clothing, computer equipment, etc.).
- You must ensure that your expenses are justified and necessary to your professional activity. Clearly, you must be able to provide proof (an invoice, an expense report, etc.) of the expense.
- Finally, you must list all of your expenses to attach them as a detailed note to your tax return. You must verify that the total amount of your professional expenses exceeds the amount of the flat-rate deduction of 10%. Remember that the allowances paid by the employer for professional expenses must imperatively be accounted for in your declaration, which will inflate your taxable income.
To evaluate the gain you have made, you must use the tables below, where d represents the distance you have traveled in kilometers, between your home and your place of work. Let’s imagine that you are the owner of a 6 horsepower vehicle. In tax year 2021, you drove 23,000 kilometres. The following formula therefore applies: 23,000 x 0.425 = 9,775 euros.
The mileage scale varies every year. It allows you to calculate the sums you must report on your tax return concerning the professional use of your vehicle. This scale depends on 2 factors:
- The number of kilometers traveled on a professional basis,
- The fiscal horsepower 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||Over 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 mileage scale in force in 2021 is identical to that of 2020 except for electric vehicles, for which a 20% increase is applied to the amount of travel expenses calculated.
The mileage allowance applies if you drive a scooter or any moped under 50 cm3. 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 do mileage charges work?
If you are an employee, you have three solutions to cover your transport costs. You can choose the most profitable for you.
- calculate the sums to be deducted using the scales of the administration indicated here. We then speak of real costs. This scale is intended to cover fuel, repair and insurance costs. Parking and toll fees as well as interest relating to your car loan are subject to a specific deduction, you will then have to provide additional supporting documents.
- directly deduct your actual transport expenses by providing all the supporting documents on the date and the object of the expense. But, even in this case, the deductible costs other than parking costs, tolls or interest for your car loan, are capped by the scale of the administration according to the distance concerned.
- deduct 10% of your taxable income on a flat-rate basis.
In the following tables, d represents the distance traveled in kilometers between your home and your place of work. Let’s take the case of a 5-horsepower vehicle that has traveled 10,000 kilometers in one year. In this case, the calculation formula is as follows: (10,000 x 0.339) + 1,320 = 4,710 euros.
Reimbursement of transportation expenses by the employer must be declared before applying the deduction. This mileage scale system is therefore beneficial for the employee and for the employer who can integrate the costs into 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 will be limited to 80 kilometers per day except in special circumstances (professional transfer, professional constraint of the spouse, etc.). The tax authorities provide a simulator to estimate mileage allowances.
If the employer reimburses the employee for the costs related to the professional use of his professional vehicle, these reimbursements are exempt from social security contributions within the limit of the scale of the tax administration.
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