KILOMETER SCALE. With regard to your professional expenses, including your travel expenses, you may declare the actual amount of these using the mileage allowance scale.
[Mise à jour du mardi 24 mai 2022 à 09h06] For your professional expenses, taxpayers have two options: a flat 10% deduction or actual expenses. The first one is applied automatically. On the other hand, it is capped at €12,829 for 2021. If you’ve incurred a lot of professional expenses, it’s probably best to calculate all of your expenses by their actual amount. Here’s how:
- When estimating travel expenses between home and work, tax households should first consider that only one round trip per day worked is deductedand that, within 80 kilometers. “When the distance between your home and place of work exceeds 40 km (i.e. 80 km round trip), mileage is only counted for 40 km,” we remind you on the tax website. .
- Secondly, the taxpayer has two options. he can declare all actual expenses: the operation is tedious as it requires you to have all the bills related to the expenses incurred by your vehicle (tolls, maintenance, fuel, etc.).
- For simplicity, you can use the mileage compensation scale. There is nothing simpler, such a scale of tax administration allows you to deduct the total amount from the distance traveled per year and the power of the vehicle.
- Once you have managed to calculate the amount of your mileage expenses, you must list all your professional expenses (food, remote work, etc.) and add them: the total amount should appear in column 1AK of the tax return.
- Be sure to complete your return with the attached note detailing all of your professional expenses, including their actual amount.
With inflation rampant, the government decided to reprice the mileage surcharge scale to reduce the tax on large vehicles. A simulator has been created to make life easier for taxpayers. Goal: To enable them to determine the best option between actual costs and a flat deduction of 10%. Taxpayers can file a tax return from April 7th.
Costs calculated using the scale must be deducted from your taxable income, which will therefore reduce the withholding tax rate. To benefit from this, you must waive the flat rate deduction of 10% with a maximum amount of EUR 12,829, are applied by the tax authorities as a default on your professional expenses when filing your 2022 income tax return for 2021 income. You must choose to declare your professional expenses in relation to their actual amount, which imposes several restrictions:
- First, you must identify all your expenses incurred in connection with your professional activities for 2021 (travel, food, clothing, computer equipment, etc.).
- You must make sure that your expenses are justified and necessary to your professional activities. Obviously, you must be able to provide proof (invoice, expense report, etc.) of the expense.
- Finally, you must list all your expenses to include as a detailed note on your tax return. You must ensure that the total amount of your professional expenses exceeds the flat deduction of 10%. Keep in mind that the employer’s allowances for professional expenses must be included in your declaration, which will increase your taxable income.
To estimate your winnings, you must use the tables below, where d is the distance in kilometers you have traveled between your home and your place of work. Let’s imagine that you are the owner of a 6 horsepower car. In tax year 2021, you drove 23,000 kilometers. Therefore, the following formula applies: 23,000 x 0.425 = EUR 9,775.
The scale of the run changes every year. This allows you to calculate the amounts you must report on your tax return in relation to the professional use of your vehicle. This scale depends on 2 factors:
- Number of kilometers traveled on a professional basis,
- Fiscal power of the car.
The latest scale applicable in 2022 has been published:
|administrative authority||Up to 5000km||From 5,001 km to 20,000 km||Over 20,000 km|
|3 resumes or 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 resumes or more||dx 0.661||(dx 0.374) + 1.435||dx 0.446|
|fiscal power||d <= 3000 km||from 3001 to 6000 km||r >= 6001 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 effect in 2021 is identical to the 2020 scale, with the exception of electric vehicles, for which a 20% increase is applied to the amount of calculated travel expenses.
The mileage surcharge applies if you drive a scooter or any moped up to 50 cm.3. It is this scale that is used in this case:
|d < or = 3000 km||from 3001 to 6000 km||r > or = 6001 km|
|dx 0.299||(dx 0.07) + 458||dx 0.162|
How does the accrual of miles work?
If you are an employee, you have three options for covering your travel expenses. You can choose the most favorable for you.
- Calculate deductible amounts using the administration scales provided here. Then we are talking about real costs. This scale is designed to cover fuel, repairs and insurance costs. Parking and toll fees and car loan interest are subject to a special deduction, after which you will need to provide additional supporting documents.
- Directly deduct your actual shipping costs by providing all supporting documents showing the date and object of expenses. Even so, deductible expenses other than parking costs, tolls, or car loan interest are limited to an administrative scale based on the relevant distance.
- deduct 10% from taxable income at a flat rate.
In the following tables, d represents the distance in kilometers traveled between your home and your place of work. Take the case of a 5 horsepower car that travels 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 travel expenses by the employer must be declared before the deduction is applied. Thus, this mileage scale system is beneficial to both the employee and the employer, who can integrate costs into fees. You can only count on one round trip per day. Please note that if your home is more than 40 kilometers away from your place of work, the countable distance will be limited to 80 kilometers per day, except in special circumstances (work transfer, professional coercion of a spouse, etc.). The tax authorities provide a simulator for calculating surcharges for mileage.
If an employer reimburses an employee for expenses related to the professional use of his professional vehicle, these reimbursements are exempt from social security contributions within the scale of the tax administration.