The annual decree setting the scale of mileage costs, necessary for the declaration of income, and which also serves as a reference for setting mileage allowances in business, is long overdue… Bercy, however, dropped a clue: no boost particularly expect this year, apart from the traditional annual reassessment.
Do you remember that, just over a year ago, the tax scale allowing you to deduct your mileage costs if you opt for the declaration of actual costs was increased by 10%? A tax boost for 2.5 million households, with an average saving of 150 euros, according to the estimates then made by the government. Already another era: Jean Castex was Prime Minister, the presidential campaign was beginning, and the war in Ukraine had not yet broken out…
Since then, gasoline and diesel prices have been yo-yoing, but the cost of fuel remains very high. In the meantime, during 2022, the government has put in place a exceptional discount on pump pricesthen now a fuel bonus of 100 euros for low-income households who use a vehicle daily or regularly to go to work.
The current scale already makes it possible to compensate for more than the transport costs to which employees are exposed
To cope with prices that are still very high, will the government again make a move on the kilometric scale of income tax? Or, to take up precisely the question that MP LR Valrie Bazin-Malgras sent to Bercy at the end of 2022: The government [va-t-il] put in place the indexation of this scale on fuel prices, as had already been envisaged, in 2022?
Beyond the purely tax issue, Valrie Bazin-Malgras wonders above all about the fact that mileage allowances paid by employers and limits (for exemption from social contributions) by this same scale no longer compensate for the price at the pump.
An exceptional reassessment of the scale? Or an indexation of it on the price of fuels? No, replies the Minister of Economy and Finance, in a written response published in mid-February to the Official newspaper of the National Assembly: This scale was raised by 10% in February 2022 in the face of cost inflation. The level of this bar constitutes a high estimate of the costs actually incurred by employees. (…) It therefore makes it possible to compensate more than the transport costs to which the employees are exposed. Bercy and card the idea of an exceptional boost, the image of the 10% granted last year, but the scale will still be upgraded, as every year.
Is the barme sufficient when gasoline costs 2 euros per litre?
Yes, largely, responds in substance Bercy in his response to MP Valrie Bazin-Malgras: On average, a vehicle consumes 0.065 liters per km. Thus, for a fuel price of 2 euros per litre, the costs incurred by employees for their home-work journeys in respect of their fuel consumption can be estimated at 0.13 euro per km. However, the lowest mileage allowance (for vehicles of 3 HP or less) is 0.502 euro per km for the first 5,000 kilometers and 0.35 euro per km for kilometers beyond 20,000 km. It should be remembered, however, that this fixed scale is supposed to cover not only fuel costs but also wear and tear on the vehicle, maintenance, tyres, etc.
The 2022 scale, before the 2023 annual revaluation
Here is the scale in force, pending the judgment formalizing the 2023 mileage scale, following the classic annual revaluation (without any particular boost, therefore). The scale below was that applicable to 2021 expenses, declared in the spring of 2022. The fixed scale pending is the one that will be used for the 2022 income declaration to be completed in the spring of 2023.
| Administrative power (in CV) | Distance (d) up to 5000 km | Distance (d) of 5001 km 20000 km | Distance (d) beyond 20000 km |
|---|---|---|---|
| 3 CV and 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 CV and more | dx 0.661 | (dx 0.374) + 1435 | dx 0.446 |
Mileage expenses: how to know if you have interest in correcting your declaration 2022
Attention: do not confuse with fuel costs!
THE 2023 fuel cost schedule has indeed been published by the tax authorities (Bofip-Impts). This scale is however used by a minority of taxpayers: it serves those who declare in detail all their real car or two-wheeler costs for professional use, i.e. the fuel costs of a side, those on the other page, the cost of repairs, etc. It is not not possible to use the mileage scale and the fuel cost scale at the same time.
| Fiscal horsepower (in CV) | diesel | Unleaded | LPG |
|---|---|---|---|
| 3 4 HP | 0.102 | 0.118 | 0.063 |
| 5 7 hp | 0.126 | 0.145 | 0.078 |
| 8 and 9 HP | 0.150 | 0.173 | 0.093 |
| 10 and 11 HP | 0.169 | 0.195 | 0.104 |
| 12 HP and more | 0.188 | 0.217 | 0.116 |
| Fiscal power | Fuel costs per kilometer |
|---|---|
| Lower 50cc | 0.038 |
| From 50cc to 125cc | 0.078 |
| 3, 4 and 5 HP | 0.098 |
| Over 5 HP | 0.136 |