KILOMETER SCALE 2022. The mileage scale is increasing by 10% this year. You can save a lot of money on your tax return.
[Mis à jour le 26 mai 2022 à 08h21] It is part of the new features of the tax return for 2022! A 10% increase in mileage should allow certain very specific taxpayers to save on their professional expenses, more specifically on mileage costs. A savings that may seem ridiculous to some with a few dozen euros, but which can easily climb over 200 euros. These are big rollers who multiply their travels as liberal nurses or housekeepers. In order to take advantage of this increase in scope, it is necessary to choose an actual cost regime. On the contrary, if you are not interested, a standard lump sum of 10% will be applied to your professional expenses in your tax return. Note that when the total amount of your professional expenses (including mileage costs) exceeds the ceiling of € 12,828, it is more interesting to declare your professional expenses in their actual amount.
To see this more clearly and get an idea of the impact of the mileage reassessment on your tax return, let’s take the example of the best-selling SUV in France in 2021, Peugeot 2008. For a model whose fiscal strength equals 5 hphere is the amount you will earn in 2022 by revaluing the mileage scale: You travel 4000 kilometers per year with this vehicle 5 hp. The calculation of mileage is as follows: 4,000 x 0.575 = $ 2,300. The amount to be deducted from your tax return.
- Mileage limit in 2021: € 2,192
- Mileage limit in 2022: € 2,300
In other words, revaluation of the mileage will allow you to save 108 eur for the tax return in 2022 according to the criteria set out above compared to last year. On average, this profit is 150 euros, and may even fly off in the case of longer distances. It should be borne in mind that the mileage costs covered by the actual cost declaration are vehicle depreciation, the cost of purchasing helmets and protectors, the cost of repairs and maintenance, the cost of tires, fuel or even insurance premiums. To find out all the quantities and details, take a look at the different scales in our article (below).
This more technical device, which will affect the amount of income tax on the beneficiaries of this new aid, will in fact only apply to taxpayers who have traveled extensively in the course of their employment and use their real costs to file a tax return. According to the government This means 2.5 million tax households every year. For what profit? On average 150 euros in each tax return. With the introduction of this new system, the households in question 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 choice is really winning. Calculation that liberal sisters Where domestic helpdirectly affected by this new system.
Travel expenses included in the mileage compensation scale relate to transport from home to work, business trips during working hours, relocation or dual residence. The scale is calculated according to the vehicle’s power and mileage. Includes vehicle depreciation, repair and maintenance costs, tire costs, fuel consumption and insurance premiums.
In the face of criticism from a section of the opposition that considers the facility too limited in the face of a bet on soaring prices, Jean Castex said the revaluation would have a real effect and could snow. “This revaluation is also intended to serve as a guide, and thus potentially affect the mileage that employers pay directly to their employees who use their personal vehicle,” the prime minister stressed, ruling out any VAT reduction. for fuel.
Mileage is calculated according to the distance traveled between your home and your workplace, but also according to the tax strength of your vehicle, a figure that can be easily found in the car’s technical certificate. Below is the scale applicable to cars with two examples?
- You have a vehicle with a fiscal output of 4CV and you drive 15,000 kilometers a year as part of your work. In this case, the mileage calculation is as follows: 15,000 (distance) x 0.323: € 4,845. To this is added a bonus amount of 1,262 euros, ie a total of 6,107 euros, which will be deducted from your income for 2021 in the tax return.
- You have a vehicle with a fiscal output of 5 CV and you drive 20,000 kilometers a year as part of your work. In this case, you will need to use the following calculation: 20,000 x 0.405 (applicable scale) = 8,100. You will be deducted € 8,100 from your tax return in terms of mileage.
This 2022 scale will also serve as reference for setting the amount of flat-rate compensation employers pay their employees when they use their personal vehicle for business trips. These benefits are exempt from social security contributions and income tax without special documents within the mileage limit.
The mileage tariff applies to taxpayers who use a car, motorcycle, scooter or moped to travel to work and who choose to deduct their real costs in his tax return. You can deduct these real costs corresponding to your travels in your tax return. Please note that if you opt for the actual costs, you will waive the 10% flat rate. The scale makes it possible to determine the amount of mileage costs to be indicated on the tax return form. It is determined by the performance of the vehicle, but also by the number of kilometers traveled in the past year. It must be possible to substantiate the declared costs with supporting documents (invoices for repairs, purchase of tires, etc.)
This mileage scale is used to assess the cost of using a vehicle for everyone who is subject to income tax. This scale takes into account the costs of insurance, fuel, tires, possible repairs, etc. Conversely, tolls, parking costs and interest on the loan associated with the purchase of a vehicle are not taken into account in this scale. . The actual costs must be indicated in box 1 AK tax return.
Make sure that the total amount of your professional expenses exceeds the flat-rate deduction of 10%. To do this, keep any invoice or expense report carefully so that you can justify this expense. It must be in line with and necessary for your professional activity.
The overestimated mileage will apply within another revenue-raising campaign subject to income tax for the year 2021, which will begin since April 2022. From 2023, the government plans to introduce automatic mileage indexation to better reflect the evolution of vehicle ownership costs, especially fuel costs.
Remember that these scales are calculated according to vehicle performance and mileage. They take into account, in particular, vehicle depreciation, repair and maintenance costs, tire costs, fuel consumption and insurance premiums. It is possible to add interest on the loan in case of purchase of the vehicle on credit, tolls and parking fees. These travel expenses mainly concern transport from home to the workplace and transport during working hours.
Since 2021, travel costs calculated on the basis of these scales have increased by 20% for electric cars.
Below you will find the mileage table valid for cars for the year 2022:
|administrative power||up to 5000 km||from 5,001 to 20,000 km||over 20,000 km|
|Up to 3 CV||d (= distance traveled) x 0.502||(dx 0.3) + 1007 eur||dx 0.35|
|4CV||dx 0.575||(dx 0.323) + EUR 1,262||dx 0.387|
|5 hp||dx 0.603||(dx 0.339) + EUR 1,320||dx 0.405|
|6 hp||dx 0.631||(dx 0.335) + EUR 1,382||dx 0.425|
|from 7CV||dx 0.661||(dx 0.374) + EUR 1,435||dx 0.446|
|* d = distance traveled|
Note: if the taxpayer has an electric car, he benefits from an increase of 20% for travel expenses that he can deduct. First.
Here is a scale of 2022 kilometers corresponding to scooters and two reds up to 50 cm3:
|up to 3000 km||from 3001 to 6000 km||over 6000 km|
|dx 0.299||(dx 0.07) + 458 eur||dx 0.162|
|* d = distance traveled|
|administrative power||Mileage up to 3000 km||From 3001 to 6000 km||Over 6000 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: for cars, taxpayers riding a scooter or electric motorcycle benefit from the increase 20% travel expenses to be deducted from their income.
If you want to calculate your mileage costs to see if you are entitled to a 10% scale increase, use the simulator set up on the impots.gouv.fr portal.
Remember that the savings from which potential beneficiaries will benefit are not only fuel costs but also all costs incurred in using the vehicle for professional purposes :
- Vehicle depreciation
- Acquisition costs for helmets and protectors
- Repair and maintenance costs
- Tire costs
- Fuel consumption
- Premium insurance
The revalued mileage will apply within another revenue-raising campaign subject to income tax for the year 2021, which will begin ofApril 2022.