As long as he respects certain conditions, the motorist initiating a carpooling trip does not have to pay taxes on the financial contribution requested from his passengers. But in some cases, this income may be taxable under different regimes.
French taxpayers have until May 24, May 31 or June 8, 2022, depending on the zone in which their department of residence is classified, to complete the tax declaration relating to their income for the year 2021. The money collected by using his car for carpooling may, in certain cases, be taxable.
TO READ. Taxes. Mileage expenses, instructions for your declaration
Carpooling exempt from tax within a certain framework
Carpooling being fundamentally a solidarity practice serving both to divide the cost of a journey and to reduce the number of vehicles in circulation for an ecological purpose, and not a lucrative activity in principlethe income derived from it is not subject to tax if the owner of the car meets the following four conditions:
- he goes for himself to the places of destination of the journeys
- he pays for some of the fuel and tolls himself when traveling by carpool
- the cost of each trip is divided by the number of travelers
- the sum of the amounts to which the travelers contribute (including the initiator) does not exceed the price of the kilometer scale legal corresponding to the journeys
Carpooling and taxes: what to declare and how?
Carpooling platforms, such as BlaBlaCar or Mobicoop, have an obligation to communicate to their users as well as to the tax authorities the breakdown of the amounts collected if these do not exceed €3,000 or 20 transactions in the year. If the conditions mentioned above are not met, the income generated by carpooling is considered professional and taxable income. Up to €72,600 per year, these receipts can be declared under the “micro BIC” regime, which allows you to benefit from a tax reduction of 50% on their amount, with no charge deduction possible. Profits below €305 are not taxed. To deduct expenses, you must opt for the “actual expenses” system, which is mandatory for annual carpooling income exceeding €72,600.
> how to declare your income from carpooling? (PDF)
Who says professional income also says social security contributions. To declare and pay these, one can opt for the status of micro-entrepreneur with a contribution rate of 22% if the annual income does not exceed €72,600. Beyond that, the status of self-employed is compulsory and induces a personalized rate. It is possible to contribute as a self-employed person with lower income.
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