Faced with soaring petrol and diesel prices, Prime Minister Jean Castex announced a tax gesture on January 25: a 10% increase in the barmes used to calculate the mileage allowance. Here are the new bars, published this Monday in the Official Journal.
A tax boost for 2.5 million households, with an average saving of 150 euros, according to the figures delivered on January 25 by the government: the increase in the kilometer scale, in 2022, applies from taxation 2022 2021 revenue.
This gesture therefore concerns those who pay income tax and who choose the deduction of actual costs. Thus the real costs option will be fiscally attractive for a greater number of taxpayers this year, following the increase in the scale. And the deduction will be more generous for those who already opt for actual costs.
Bercy recalls in a press release that this tax gesture is in addition to the tariff shield, the freezing of gas prices, the revaluation of the energy check and the inflation allowance in the context of rising energy and fuel prices.
The 2022 kilometer scales in detail
Here are all the 2022 kilometer scales, published this Monday, February 14 at Official newspaperdepending on 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 0.502 | (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 |
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| 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 0.375 | (dx 0.094) + 845 | dx 0.234 |
| 3,4,5 HP | dx 0.444 | (dx 0.078) + 1099 | dx 0.261 |
| more than 5 hp | dx 0.575 | (dx 0.075) + 1502 | dx 0.325 |
| Distance (d) up to 3000 km | Distance (d) of 3001 km 6000 km | Distance (d) beyond 6000 km |
|---|---|---|
| d*0.299 | (dx 0.07) + 458 | dx 0.162 |
The kilometer scale, above, is used to calculate your costs according to the distance travelled. This package is supposed to include fuel but also insurance, wear and tear on the vehicle and its equipment, etc.
The new fuel cost scale
The increase in the mileage scale has a direct effect, as Jean Castex stated at the end of January: This revaluation is also intended to serve as a reference, and therefore potentially have repercussions, on the mileage allowances paid directly by employers to their employees who use their personal vehicle .
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Indeed, the new scale of fuel costs has been updated in the tax documentation (Bofip-Impts). This second system, to be distinguished from the kilometric scale above, concerns mixed use (personal + professional) of a car or a two-wheeler. And whether this vehicle belongs to your company or you, individually (exclusively professional vehicles are excluded).
| Fiscal horsepower (in CV) | diesel | Unleaded | LPG |
|---|---|---|---|
| 3 4 HP | 0.079 | 0.102 | 0.064 |
| 5 7 hp | 0.097 | 0.125 | 0.079 |
| 8 and 9 HP | 0.116 | 0.149 | 0.094 |
| 10 and 11 HP | 0.131 | 0.168 | 0.105 |
| 12 HP and more | 0.145 | 0.187 | 0.117 |
| Fiscal power | Fuel costs per kilometer |
|---|---|
| Lower 50cc | 0.033 |
| From 50cc to 125cc | 0.067 |
| 3, 4 and 5 HP | 0.085 |
| Over 5 HP | 0.118 |
It’s up to you to make the arbitration (and the comparative calculation) between the two systems. Namely, however: the schedule of fuel costs involves a more complex process. Because it is accompanied by a precise declaration of other professional expenses related to the use of your vehicle. In particular, you must declare the insurance or maintenance, using supporting invoices. It is the addition of fuel costs and ancillary costs which can make this scale more interesting than the kilometric scale flat rate.
Kilometer scales: all the details