a new delicacy to pay less taxes!

KILOMETERS SCALE 2022. This year the mileage scale will be increased by 10%! A boon for some taxpayers when filling out their tax returns.

[Mis à jour le 23 mai 2022 à 08h06] With the 2022 declaration campaign comes a major innovation, the increase in the kilometer allowance by 10%. When taxpayers multiply trips as part of their job, they have a choice: to prefer the traditional 10% flat rate or to opt for the true cost scheme. Just to benefit from the reassessment of the scale, it is imperative to state your professional expenses at their actual level! A profitable and tax-favorable business only if the total amount of your professional expenses exceeds the limit of 12,828 euros.

To see this more clearly and to get an idea of ​​the impact of the mileage revaluation 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 steering force is the same 5 hpHere’s the amount you’ll earn in 2022 from mileage reassessment: You travel 4,000 kilometers per year with this vehicle 5 hp. The mileage allowance is calculated as follows: 4,000 x 0.575 = $2,300. The amount to be deducted from your tax return.

  • Mileage allowance 2021: €2,192
  • Mileage allowance 2022: €2,300

In other words, by reassessing the mileage scale, you can save 108 euros per tax return in 2022 according to the above criteria compared to the previous year. On average, this profit is €150, and can even fly away over longer distances. To know all the amounts and details, read the different seasons in our article (below).

The mileage allowance is calculated according to the distance traveled between home and work, but also according to the taxable capacity of your vehicle, an indication that you can easily find on your vehicle registration document. Below is the scale applicable to cars with two examples?

  • You have a vehicle with 4 hp tax hp and drive 15,000 kilometers per year for work. In this case, the kilometer allowance is calculated as follows: 15,000 (the route) x 0.323: 4,845 euros. There is also a bonus amount of 1,262 euros, i.e. a total of 6,107 euros, which must be deducted from your income in 2021 on your tax return.
  • You have a vehicle with 5 hp tax hp and drive 20,000 kilometers per year professionally. In this case, you must calculate as follows: 20,000 x 0.405 (corresponding scale) = 8,100 EUR 8,100 mileage allowance will be deducted from your tax return.

This 2022 scale will also serve as Reference for determining the amount of the mileage allowance are paid by the employer to his employees if they use their private vehicle for business trips. These allowances are exempt from social security and income tax within the scope of the mileage scale without special documents.

This rather technical device, which will affect the level of income tax for the beneficiaries of this new aid, will in fact only affect taxpayers who make a lot of trips as part of their employment and use their tax return to claim their real expenses. According to the government 2.5 million tax households do this every year. For what profit? On average €150 on every tax return. With the introduction of this new system, the households concerned automatically waive the flat-rate deduction of 10% introduced by the tax authorities for other tax households. It is therefore necessary to calculate whether this radical decision is actually a winner. A bill that liberal nurses at which the Home helpdirectly affected by this new system.

The travel costs taken into account in the scale of the mileage allowance relate to transport from home to work, business trips during working hours, relocation or double residence. The scale is calculated according to the power of the vehicle and the number of kilometers driven. This includes vehicle depreciation, repair and maintenance costs, tire costs, fuel consumption and insurance premiums.

Faced with criticism from part of the opposition, who consider the device too limited given the rising prices, Jean Castex assured that this re-evaluation could have a real impact and could snowball. “This reassessment is also intended to serve as a reference and therefore may have an impact on the mileage allowances that employers pay directly to their employees who use their private vehicle,” underlined the Prime Minister, thereby ruling out a reduction in VAT on fuel.

The mileage scale applies to employed taxpayers who drive to work by car, motorcycle, scooter or moped and opt for the deduction their actual costs in your tax return. You can therefore deduct these actual travel expenses in your tax return. As a reminder, if you choose actual cost, you waive the 10% flat rate. The scale makes it possible to determine the amount of travel expenses to be reported in the tax return. It depends on the performance of the vehicle, but also on the number of kilometers driven in the past year. The declared costs must be supported by receipts (invoices for repairs, purchase of tires, etc.).

This mileage scale is used to determine the cost of using a vehicle for persons subject to income tax. This scale takes into account the costs of insurance, fuel, tyres, any repairs, etc. However, tolls, parking fees and loan interest associated with the purchase of the vehicle are not taken into account. The actual costs are to be indicated in box 1 AK of the tax return.

Make sure that the total amount of your income-related expenses exceeds the amount of the flat-rate deduction of 10%. To this end, carefully keep any bills or expense reports to justify those expenses. They must correspond to and be necessary for your professional activity.

The re-evaluated kilometer rate applies within the framework of the next income declaration campaign subject to income tax for the beginning of 2021 from April 2022. From 2023, the government plans to introduce automatic indexation of the kilometer scale to better reflect the evolution of a vehicle’s operating costs, especially fuel costs.

Remember that these scales are calculated according to the power of the vehicle and the number of kilometers traveled. In particular, they take into account vehicle depreciation, repair and maintenance costs, tire costs, fuel consumption and insurance premiums. In addition, there are loan interest when buying a vehicle on credit, toll fees and parking fees. These travel expenses relate in particular to transport from the place of residence to the place of work and transport during working hours.

Since 2021, the amount of travel costs for electric vehicles calculated according to these scales has been increased by 20%

Below you will find the kilometer scale valid for cars for the year 2022:

administrative power up to 5000 km from 5,001 to 20,000 km over 20,000km
Up to 3CV d (= distance covered) x 0.502 (dx 0.3) + 1007 euros d x 0.35
4CV d x 0.575 (dx 0.323) + €1,262 d x 0.387
5 hp d x 0.603 (dx0.339) + €1,320 d x 0.405
6 hp d x 0.631 (dx0.335) + €1,382 d x 0.425
from 7CV d x 0.661 (dx 0.374) + €1,435 d x 0.446
* d = distance traveled

Note: If the taxpayer owns an electric car, he will benefit from an increase in 20% on travel expenses, which he can deduct. A first.

Here is the 2022 kilometer scale for scooters and two red to 50 cm3:

up to 3000 km from 3,001 to 6,000 km over 6,000km
d x 0.299 (dx 0.07)+458 euros d x 0.162
* d = distance traveled
administrative power Up to 3000 km From 3,001 to 6,000 km Over 6,000km
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 with a car, taxpayers who drive a scooter or electric motorcycle will benefit from an increase in 20% Deduct travel expenses from income.

If you want to calculate your mileage to find out if you are entitled to the 10% increase in the scale, use the simulator set up on the impots.gouv.fr website portal.

Remember that the savings that the potential beneficiaries will benefit from are not only in fuel costs, but also all costs arising from the use of a vehicle for professional purposes :

  • vehicle depreciation
  • Purchase costs for helmets and protectors
  • repair and maintenance costs
  • tire costs
  • fuel consumption
  • insurance premiums

The re-evaluated kilometer rate applies within the framework of the next income declaration campaign subject to income tax for the beginning of 2021 out ofApril 2022.

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