The 10% increase in the scale of mileage allowances, to cushion the rise in fuel prices, is confirmed by the Ministry of the Economy. It is set up for taxation on income for the year 2021, which opens from April 2022.
Faced with soaring fuel prices, the Government has not opted to lower taxes, which nevertheless represent 60% of the final bill. After the “inflation allowance” of €100 in October 2021, the Prime Minister announced at the end of January a 10% increase in the scale of mileage allowances.
Who is concerned ?
All those who use their personal vehicle for business trips can use one of the mileage scales published each year by the tax authorities. This concerns employees, as well as the liberal professions (home help and services, health personnel such as private nurses, etc.) who believe that they have spent more on their transport costs than the flat-rate deduction of 10% automatically applied to income.
When will the schedule come into effect?
the scale of mileage charges revalued will apply next April when declaring income for 2022 (on income for 2021).
In addition, the Government plans to introduce from 2023 ” automatic indexing of the mileage scale to better take into account the evolution of the cost of ownership of a vehicle, in particular the cost of fuel “, adds Bercy.
Kilometer scale applicable to thermal cars (February 2022)
The mileage allowance deductible from income depends on two factors: the distance traveled and the power of the vehicle’s engine.
| administrative power | distance to 5,000km |
Distance from 5,001 to 20,000 km | Greater distance at 20,000 km |
| 3 CV and less | d x 0.502 | (d x 0.3) + 1,007 |
d x 0.35 |
| 4 HP | d x 0.575 | (d x 0.323) + 1,262 |
d x 0.387 |
| 5 hp | d x 0.603 | (d x 0.339) + 1,320 |
d x 0.405 |
| 6 HP | d x 0.631 | (d x 0.355) + 1,382 |
d x 0.425 |
| 7 CV and more | d x 0.661 | (d x 0.374) + 1,435 |
d x 0.446 |
d = distance traveled in kilometers
Kilometer scale applicable to electric cars (February 2022)
Since February 2021, owners of 100% electric vehicles have had a different scale. The allowances are increased by 20% compared to those of the thermal models. A boost from the Government to encourage the French to convert which remains relevant, even if the rise in fuel prices spares this type of motorization for the moment.
| administrative power (in CV) |
distance to 5,000km |
Distance from 5,001 to 20,000 km |
Greater distance |
| 3 CV and less | d x 0.602 | (d x 0.360) + 1208 | d x 0.420 |
| 4 HP | d x 0.690 | (d x 0.388) + 1514 | d x 0.464 |
| 5 hp | d x 0.724 | (d x 0.407) + 1584 | d x 0.486 |
| 6 HP | d x 0.757 | (d x 0.426) + 1658 | d x 0.510 |
| 7 CV and more | d x 0.793 | (d x 0.449) + 1722 | d x 0.535 |
d = distance traveled
Kilometer scale applicable to motorcycles (February 2022)
| administrative power | Distance up to 3,000 km | Distance of 3,001 at 6,000 km |
Greater distance at 6,000 km |
| 1 or 2 HP | d x 0.375 | (d x 0.094) + 845 | d x 0.234 |
| 3, 4, 5 HP | d x 0.444 | (d x 0.078) + 1099 | d x 0.261 |
| More than 5 HP | d x 0.575 | (d x 0.075) + 1502 | d x 0.325 |
d = distance traveled
Mileage scale applicable to scooters (February 2022)
| distance to 3000km |
Distance of 3,001 km at 6,000 km |
Greater distance at 6,000 km |
| d x 0.272 | (d x 0.07) + 458 | d x 0.162 |
d = distance traveled
