The 5.4% increase in the scale used to calculate the mileage allowance was finally made official less than a week before the launch of the 2022 income declaration campaign. This increase has a more or less beneficial impact depending on taxpayers. Here’s why.
He was waiting. The decree which sets the fixed scales in order to deduct the mileage costs from your income to declare for tax purposes has been published in Official newspaper Friday. Note that you will be able to declare your 2022 income online from Thursday. After an exceptional jump of 10% in 2022, the mileage scale climbs by 5.4%, to the same level as the thresholds of the income tax scale.
This scale allows you, as every year, to deduct your home-work journeys and other professional journeys from your income if you opt for the declaration of actual costs instead of the 10% reduction.
If the latter covers certain current expenses, transport in particular, employees who believe they have spent more to get to work can waive this flat-rate deduction.
And therefore use one of the kilometric scales to take advantage of a deduction on actual costs: whether it is the main scale for cars or even for motorcycles and mopeds. But also the specific scale for fuel costs reserved for the mixed use, personal and professional, of a car or a two-wheeler. This upgraded scale produces winners and also losers, as every year. Here’s why.
| 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 |
| 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 |
The winners
It was the Minister Delegate for Public Accounts, Gabriel Attal, who revealed, on March 23, the exceptional increase in the scale of the mileage allowance by 5.4%. This includes, in particular, fuel costs, insurance premiums and maintenance costs. The Minister recalled that this tax measure concerns more than two million taxable households.
She can represent more than 100 euros for a single person who earns 2900 eurossaid Bercy indicating that this revaluation will have a cost for the State of 140 million euros.
The Minister of the Economy has also provided several practical simulations Capital. One of them concerns a single person who traveled 17,200 kilometers in 2022 for his home-work journeys with a Peugeot 206+ petrol 4 CV with a consumption of 5.8 L/100 km. In concrete terms, this represents 80 kilometers per day over 215 working days a year. Salari in an SME, he receives 2,900 euros net per month, or 34,800 euros net annually.
According to Bercy, in the absence of a revaluation of the scale, his travel expenses for 2022 would have been estimated at 6,818 euros (17,200 x 0.323) + 1,262, allowing him to reduce his taxable income from 34,800 euros to 27,982 euros. At stake: an income tax to be paid of 1988 euros for this taxpayer with a marginal tax bracket of 30%.
On the other hand, with the revaluation of 5.4%, his travel expenses for 2022 will be estimated at 7178 euros, explains Bercy. His taxable income thus goes from 27,982 euros to 27,622 euros. Result: 1,880 euros in income tax in 2023, i.e. an income tax saving of 108 euros.
I think that our action must be directed above all towards these French people, this middle class who work, who feel that they are always being asked more, either for others who cannot work, or for public services. which deteriorate while it is financed by their taxes, has also illustrated Gabriel Attal during the announcement of the revaluation of the mileage scale.
Losers
The revaluation of the mileage scale is regularly the subject of criticism. The former environmental deputy, Matthieu Orphelin, estimated last year that this system favors powerful vehicles, is only intended for working people paying income tax, and only targets a small part of the population: only 2.5 million French people paying tax declare real costs! Raising the scale of mileage costs is therefore a false good anti-redistributive idea which will not improve the situation of the working poor but rather that of wealthy households.
It should be noted that the government has also implemented a fuel allowance of 100 euros for the 10 million low-income tax households using their car to go to work, replacing the general rebate at the pump which ceased at the end of 2022.
In fact, the deduction linked to the mileage scale is higher for a taxpayer with a high marginal tax bracket who drives a powerful vehicle. But the scale does not provide for a bonus beyond 7 CV. Owners of even more powerful cars, which therefore consume more fuel, will only partly benefit from the increase in the scale. She won’t come not fully offset the additional cost of fuel costs. Indeed, the compensation is based on less powerful vehicles that consume less, explained Olivier Rozenfeld, president of Fidroit, in a previous article.
Be careful also not to overestimate the number of deductible kilometers since, barring exceptions, it is not possible to deduct more than 80 km round trip per day between his home and his place of work.
Unsurprisingly, the other losers are retirees, for example, because this scale only applies to business trips.