MONEYVOX INFO. A tax rate freeze in this period of inflation is not common! However, according to the practical brochure for the 2023 income declaration, which MoneyVox was able to consult, the flat-rate scales allowing you to deduct your mileage costs are fixed, identical in 2024 compared to 2023. In short, this means that the real costs option will be a a little less interesting this year…
Boost of 10% in 2022. Increase of 5.4% in 2023, in line with inflation and the annual revaluation of the progressive bar. And in 2024? So far, no sign from the side of Official newspaper, while the decision revealing the scale for mileage costs is most often published in February. Last year, we had to wait until the beginning of April… This year, the judgment has still not been published, but it probably never will be.
Indeed, in the practical brochure of the 2024 declaration, which MoneyVox was able to consult, the scales for mileage costs are detailed. And, surprise: they are all perfectly identical to those of last year.
No new stop necessary
Unless there is an update error in the brochure (which seems quite improbable), Bercy has therefore decided to freeze this flat-rate scale, well known to all taxpayers who opt for real costs due to commuting by car or two. -wheels. The publication of a judgment in Official newspaper will not be necessary in 2024 since the judgment of March 27, 2023 has set the scales from the taxation of income for the year 2022, which leaves the State with the possibility of keeping them unchanged in the following years in the absence of a new regulatory text.
Asked by MoneyVox to confirm this freeze, the Minister of the Economy and Finance and the General Directorate of Public Finances (DGFiP) have not yet responded. Waiting for, here is the car scale appearing in the tax brochure for 2024the most commonly used, and it is identical to that of 2023…
| Administrative power (in CV) | Distance (d) up to 5000 km | Distance (d) from 5001 km to 20000 km | Distance (d) beyond 20,000 km |
|---|---|---|---|
| 3 HP and less | dx 0.529 | (dx 0.316) + 1065 | dx 0.370 |
| 4 HP | dx 0.606 | (dx 0.340) + 1330 | dx 0.407 |
| 5 HP | dx 0.636 | (dx 0.357) + 1395 | dx 0.427 |
| 6 HP | dx 0.665 | (dx 0.374) + 1457 | dx 0.447 |
| 7 CV and more | dx 0.697 | (dx 0.394) + 1515 | dx 0.470 |
| Administrative power (in CV) | Distance (d) up to 5000 km | Distance (d) from 5001 km to 20000 km | Distance (d) beyond 20,000 km |
|---|---|---|---|
| 3 HP and less | dx 0.635 | (dx 0.379) + 1278 | dx 0.444 |
| 4 HP | dx 0.727 | (dx 0.408) + 1596 | dx 0.488 |
| 5 HP | dx 0.763 | (dx 0.428) + 1674 | dx 0.512 |
| 6 HP | dx 0.798 | (dx 0.449) + 1748 | dx 0.536 |
| 7 CV and more | dx 0.836 | (dx 0.473) + 1818 | dx 0.564 |
Source: practical brochure for the 2024 declaration of 2023 income.
Mileage costs: all the information on the application of the 2023 scale for taxes
| Administrative power (in CV) | Distance (d) up to 3000 km | Distance (d) 3001 km 6000 km | Distance (d) beyond 6000 km |
|---|---|---|---|
| 1 or 2 CVs | dx 0.395 | (dx 0.099) + 891 | dx 0.248 |
| 3.4.5 HP | dx 0.468 | (dx 0.082) + 1158 | dx 0.275 |
| more than 5 CVs | dx 0.606 | (dx 0.079) + 1583 | dx 0.343 |
| Distance (d) up to 3000 km | Distance (d) 3001 km 6000 km | Distance (d) beyond 6000 km |
|---|---|---|
| d * 0.315 | (dx 0.079) + 711 | dx 0.198 |
Are real costs less advantageous in 2024 than in 2023?
This will perhaps be the consequence of this unexpected frost. The very significant boost (10%) in 2022 and the clear increase (5.4% in 2023) of these same scales in recent years had increased the interest in real costs for a segment of the population.
Thus popularizing the match of the flat rate reduction of 10% for professional expenses, the default choice, compared to real expenses synonymous in particular with calculation on the kilometer scale for home-work journeys. Individually, since everything depends on the situation of each tax household, the result of this match will perhaps change in 2024.
Switching to real costs, a good plan following previous increases in the mileage scale?
The freezing of the kilometer scale is rare but it would not be a first. This bar had, for example, been frozen in 2012 and 2013, but it was then a freeze similar to that of the progressive bar valid for all of your income.
Attention Do not confuse these scales for kilometer costs, the most commonly used, flat-rate and including maintenance in particular, with the scale for fuel costs, which is much more specific. The latter, recently updated in the tax documentation, appears to decline slightly in 2024 after a sharp increase in 2023, which is probably explained by the reduction in the price of gasoline and diesel.