This is a long overdue judgment! Usually published at the beginning of or during February, the text setting the fixed scales allowing you to deduct your mileage costs from your income to declare for tax purposes was published in the Official Journal on 7 April. One week before the start of the declaration.
After last year’s 10% boost, the mileage scale is once again increasing very significantly in 2023. But this time it is a much more classic increase, in the sense that this increase of 5, 4% of the scale of mileage costs is exactly the same level of increase as that applied to the thresholds of the scale of income tax.
As promised by the Minister in charge of Public Accounts, Gabriel Attal, at the end of March, this scale is indeed increased by 5.4%. This scale allows you to deduct your home-to-work journeys and other professional journeys from your income, via the actual costs option when declaring 2023 income for 2022.
Here are all the 2023 kilometer scales, published this Friday, April 7 at Official newspaper, according to the different means of transport used for professional purposes.
| 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 0.529 | (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 |
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) of 3001 km 6000 km | Distance (d) beyond 6000 km |
|---|---|---|---|
| 1 or 2 HP | 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 hp | dx 0.606 | (dx 0.079) + 1583 | dx 0.343 |
| Distance (d) up to 3000 km | Distance (d) of 3001 km 6000 km | Distance (d) beyond 6000 km |
|---|---|---|
| d*0.315 | (dx 0.079) + 711 | dx 0.198 |
As a reminder, this scale allows you to calculate your costs according to the distance travelled. This package includes fuel but also car insurance, wear and maintenance of the vehicle, its various equipment, etc.
Not to be confused… The 2023 scale of fuel costs was published by the tax authorities (Bofip-Impts) much earlier, from the end of January. Unlike the kilometer scale mentioned above, which is well known to all those who declare actual costs, this scale is only used by a minority of taxpayers: it only serves those who declare in detail all their actual costs of car or two-wheeler for professional use, i.e. fuel costs on one side, page costs on the other, repair costs on the other hand, etc. You cannot use the mileage schedule and the fuel expense schedule 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 |
Taxes 2023. Our file to help you declare your income for 2022