2022 KILOMETERS SCALE By declaring your mileage costs in their actual amount, you could save a lot of money on your tax return. What’s the win? What are deductible expenses? How does it work ? 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, an increase in the mileage scale with ten% ! If you decide to declare your professional expenses, and therefore your mileage expenses, in their real amount, there is a good chance that you will save money! And especially for big wheels. Freelance nurses, housekeepers, truck drivers… If you multiply trips as part of your job, bingo! Be careful when adding up all your professional expenses, make sure the total exceeds the ceiling 12 828 euros. Otherwise, the automatic fixed markup will remain more profitable for you. As for the actual spending regime, the procedures and calculations are tedious, and you must also keep all invoices for three years to prove the authenticity of your expenses. But it’s worth the effort, especially when filing your tax return.
To see this more clearly and get an idea of the impact of the mileage scale reassessment on your tax return, let’s take the example of France’s best-selling SUV in 2021. Peugeot 2008. For a model whose fiscal capacity is equal to 5 hphere is the amount you will earn in 2022 with the kilometer scale re-evaluation: You are traveling 4000 kilometers per year with this car 5 hp. The mileage allowance calculation is as follows: 4000 x 0.575 = $2300. The amount to be deducted from the tax return.
- Kilometer allowance in 2021: 2192 euros
- Kilometer allowance in 2022: 2300 euro
In other words, re-evaluating the kilometer scale will save you 108 euro per tax return in 2022 against the criteria set out above compared to the previous year. On average, this gain is 150 euro, and can even fly away in case of overcoming long distances. For all amounts and details, refer to the different scales in our article (below).
The mileage allowance is calculated based on the distance traveled between your home and place of work, as well as the financial situation of your vehicle, data that is easy to find on your vehicle registration document. Can you find the scale applicable to cars below with two examples?
- You have a 4 hp car and drive 15,000 kilometers a year as part of your job. In this case, the calculation of the mileage allowance is as follows: 15,000 (distance) x 0.323: 4,845 euros. Added to this is a bonus amount of €1,262, for a total of €6,107, which will be deducted from your 2021 income on your tax return.
- You have a budget 5 hp car and drive 20,000 kilometers a 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. EUR 8,100 in mileage allowance will be deducted from your tax return.
This 2022 scale will also serve certificate for determining the amount of a fixed allowance for mileage paid by employers to their employees when the latter use a personal car for business trips. These benefits are exempt from social contributions and income tax without specific supporting documents within the kilometer scale.
This more technical mechanism, which will affect the amount of income tax for the beneficiaries of this new aid, will in fact only affect taxpayers who travel a lot in connection with their work and who use their tax return to apply. their actual costs. According to the government, 2.5 million tax households do it every year. For what benefit? Average 150 euro for each tax return. With the introduction of this new system, households in question are automatically waived from the 10% flat deduction introduced by the tax authorities for other taxable households. Therefore, it is necessary to calculate whether this radical choice is really winning. Calculation that liberal nurses where help around the housedirectly affected by this new system.
Travel expenses counted towards the mileage allowance scale relate to travel from home to work, business travel during business hours, relocation, or cohabitation. The scale is calculated depending on the power of the car and the number of kilometers traveled. This includes vehicle depreciation, repair and maintenance costs, tire costs, fuel consumption and insurance premiums.
Faced with criticism from the opposition that the device is too limited in the face of skyrocketing prices, Jean Castex assured that this repricing will have a real effect and could lead to a snowball. “This revaluation is also intended to be used as a guideline and therefore could potentially affect the mileage allowances that employers pay directly to their employees using a private car,” the prime minister stressed, thus ruling out any reduction in VAT on fuel.
The miles scale applies to payroll taxpayers who use a car, motorcycle, scooter or moped to get to work and who choose to deduct their actual expenses on their tax return. Therefore, you can deduct these actual travel expenses from your tax return. We remind you that by choosing actual costs, you waive the flat rate of 10%. The scale allows you to determine the amount of mileage expenses to be reflected in the tax return. It is set depending on the power of the vehicle, as well as on the number of kilometers traveled in the last year. Claimed expenses must be supported by supporting documents (repair invoices, purchase of tires, etc.)
This mileage scale is used to estimate 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. On the other hand, this scale does not take into account the tolls, parking costs and interest on the loan associated with buying a car. . Actual costs should be indicated in column 1. AK tax return.
Make sure your total professional expenses exceed the flat deduction of 10%. To do this, carefully keep any invoice or expense report so that you can justify these expenses. They must correspond to your professional activity and be necessary for it.
The re-evaluated kilometer scale will be applied within next income declaration campaign subject to income tax for 2021, which will begin from April 2022. From 2023, the Government plans to introduce automatic indexation of the kilometer scale to better take into account the evolution of the cost of owning a vehicle, in particular the cost of fuel.
Remember that these scales are calculated depending on the power of the vehicle and the number of kilometers traveled. They take into account, among other things, vehicle depreciation, repair and maintenance costs, tire costs, fuel consumption and insurance premiums. You can add interest on the loan in case of buying a car on credit, tolls and parking fees. These travel expenses relate in particular to travel from home to the place of work and transport during working hours.
From 2021, the amount of travel expenses calculated on the basis of these scales has been increased by 20% for electric vehicles.
Below you will find the mileage scale applicable to cars for 2022:
|administrative authority||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) + 1262 euros||dx 0.387|
|5 hp||dx 0.603||(dx 0.339) + 1320 euros||dx 0.405|
|6 hp||dx 0.631||(dx 0.335) + 1382 euros||dx 0.425|
|from 7CV||dx 0.661||(dx 0.374) + 1435 euros||dx 0.446|
|* d = distance traveled|
Note: if the taxpayer has an electric car, he gets a raise 20% for travel expenses, which he can deduct. First.
Here is the 2022 kilometer scale corresponding to scooters and two red ones up to 50cm3:
|up to 3000km||from 3001 to 6000 km||over 6000 km|
|dx 0.299||(dx 0.07)+458 euros||dx 0.162|
|* d = distance traveled|
|administrative authority||Up to 3000km||From 3001 to 6000 km||Over 6000 km|
|1 or 2 HP||g*0.375||(d * 0.094) + 845||g*0.234|
|3.4.5 HP||g*0.444||(d * 0.071) + 1099||g*0.261|
|over 5 hp||d*0.575||(d * 0.068) + 1502||d*0.325|
Note: For cars, taxpayers who ride a scooter or electric motorcycle benefit from the increase 20% travel expenses are deducted from their income.
If you want to calculate your mileage costs to see if you qualify for a 10% scale increase, use the simulator installed on the portal of the website impots.gouv.fr.
Remember that the savings that potential beneficiaries will benefit from are not only fuel costs, but also all expenses related to the use of the vehicle for professional purposes :
- Car depreciation
- The cost of purchasing helmets and protective equipment
- Repair and maintenance cost
- Tire costs
- Fuel consumption
- Insurance premiums
The re-evaluated kilometer scale will be applied within next income declaration campaign subject to income tax for 2021, which will begin fromApril 2022.