The electric car finally integrated into the mileage scale of the taxes

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Electric car and taxes: more advantageous real costs ?

Is the mileage allowance more advantageous when driving in electric vehicle ? We explain everything to you to carry out your calculation.

Posted on August 23, 2023 at 8:30 a.m

• Kilometric costs are more advantageous for people with an electric vehicle.
• The kilometric allowance is increased by 20% For users of electric vehicles Since 2021.
• The 20% increase still saves money on a daily basis by driving in electric car.

You have to face the facts, the return from the holidays is much closer than that of departures. If you have made major expenses, do not forget that the property tax, of which your opinion will arrive in the second half of September, will increase on average by 7.1%.

Fortunately when it comes to taxes, the government sometimes also takes advantage of a reduction when the French go in the direction desired by it. Even if it is easy to think that the savings made by the daily use of an electric car would give lower kilometric allowance than with a diesel, it is not.

The kilometric allowance, what is it ?

Let us remember the basics of what is commonly called “real costs”, of which The kilometric allowance is part. This represents your costs for using a personal vehicle for your business trips. Thus, by declaring How many kilometers you do to go to your workplace, a lump sum is calculated in order to be able to deduce it from your taxes.

The scale includes the tax power of your vehicle as well as the distances traveled. After a learned calculation, it is possible to declare these costs in your income declaration. Here is the table from the government’s site which makes it possible to calculate the deductible amount:

Take for example the case of a Motorist with a 6 -CV thermal car which would have traveled 10,000 km in a year for its professional journeys. The calculation thus gives 10,000 x 0.374 + 1457, Which give 5,197 euros to add to your real costs.

If you wish not to take the risk of making a calculation error, you can otherwise go through the government tool which allows you to automatically calculate your kilometric costs here.

Remember that it is interesting to declare your real costs only if they are more important than the flat -rate deduction of 10% !

A 20% increase

As mentioned above, the French state seeks by several means such as the ecological bonus, to encourage the French to switch to electric in order to greatly limit their carbon footprint. Thus, contrary to what one might think, The government offers an increase of 20% of mileage costs, In addition to the savings that you are going to achieve daily by driving in an electric vehicle.

If we take up the example of our motorist who drove 10,000 km, he will be able to declare this time 6238 euros of kilometers, Which will obviously lower the overall sum from which he will have to shed out at taxes, compared to a road user who would drive in thermal vehicle. For example, If our motorist declares 30,000 euros in tax income, the deduction of his 6,238 euros of mileage costs requires him an amount remaining to be paid for 1241 euros, When he should have paid 1408 euros in taxes under the same conditions by driving with a thermal car.

This still represents more than one less monthly payment, which is not negligible, especially for road users traveling a lot of kilometers in order to go to their workplaces.

The electric car finally integrated into the mileage scale of the taxes

If the scale for thermal vehicles does not evolve compared to 2020, the 2021 version has a novelty which will delight electromobilists.

Until now, the additional cost for the purchase of an electric vehicle has not entered into the calculation of the scale. But it’s now done. The French government has decided to opt for a simple price of the price per kilometer of electric vehicles. The increase thus applicable is 20 %.

For example, for a thermal car of 4 CVs making less than 5,000 km per year for professional trips, the scale indicates € 0.523 per kilometer. Under the same conditions, an electric car of 4 CV, such as the Corsa-e or the Renault Zoé, is increased by 20 % or 0.628 € per kilometer. The government has finally taken into account the particularity of electric cars.

Here is below the mileage scale applicable for electric cars in 2021.

Administrative power (in CV)	Distance (d) up to 5,000 km	Distance (d) from 5,001 km to 20,000 km	Distance (d) beyond 20,000 km
3 CVs and less	D x 0.547	(D x 0.328) + 1,098	D x 0.382
4 CV	D x 0.628	(D x 0.353) + 1,376	D x 0.422
5 CV	D x 0.658	(D x 0.3700) + 1,440	D x 0.442
6 CV	D x 0.689	(D x 0.388) + 1,507	D x 0.463
7 CV and more	D x 0.721	(D x 0.408) + 1,561	D x 0.486

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Real costs and electric car: we tell you everything

Real costs correspond to expenses actually borne by employees and business leaders for professional reasons.

We talk about travel costs, when these expenses relate to the use of a personal vehicle for the needs of its professional activity.

These professional costs give the right to a reimbursement by the company, on the basis of kilometric scales published each year by the tax administration.

Since 2021, a specific mileage scale for electric cars has emerged.

You want to calculate your Real costs for your electric car ? We tell you everything in this article.

How to calculate real costs with an electric car ?

Calculation of real costs with an electric car is based on a mileage scale updated each year by the tax service. This scale takes into account:

• fuel consumption;
• repair and maintenance expenses;
• Tire -related expenses;
• The auto insurance premium;
• Depreciation of the electric vehicle.

Others expenses supported by the employee can be added. These include the following charges:

• loan interest for the purchase on credit from an electric vehicle;
• toll costs;
• Parking costs.

The amount of kilometric costs with an electric car varies according to ::

• the tax power of the vehicle;
• The number of kilometers traveled in the year.

Kilometric allowances: scale 2022

To facilitate the calculation of mileage costs, the tax administration publishes various mileage scales intended for thermal vehicles and electric vehicles each year each year.

These scales fix the maximum amount of mileage allowances applicable to cars, motorcycles and mopeds. Regarding mileage allowances for an electric vehicle, the scale provides for an increase of 20 % compared to a thermal vehicle.

Number of tax horses (CV)

Distance (D), up to 5000 km

Distance (d) from 5001 to 20,000 km

Distance (d) of more than 20,000 km

(0.388 € x d) +1 514 €

(0.407 € x d) +1 584 €

(0.426 € x d) +1,658 €

(0.449 € x d) +1 722 €

In this kilometric scale applicable to electric cars, The distance designates the number of kilometers traveled throughout the year for professional trips.

The number of tax horses indicates the fiscal power of the vehicle. The maximum tax power taken into account is capped at 7 tax horses. This information is on the gray card vehicle (box P.6).

⚠️ Attention !

Hybrid vehicles and rechargeable hybrid vehicles do not benefit from the 20 % increase granted to electric cars. This type of vehicle is subjected to the mileage scale of thermal cars.

Real costs and electric car: examples of calculation

To help you in your estimates, here are some Examples of calculation of mileage allowances for an electric car. These calculations are based on the 2022 Kilometric scale of electric cars:

• For an electric car with a tax power of 3 CVs and less (KIA E-NIRO type) and 1,000 km of trips for professional reasons, the formula to be applied is as follows: 0.602 Euro x distance. The calculation is then this: 0.602 euros x 1,000 km = 602 euros.
• For an electric car with a tax power of 4 CVs (Type Renault Zoe) and 21,000 km of trips for professional reasons, the following equation is applied: 0.464 Euro x distance. We thus obtain this result: 0.464 Euro x 21,000 km = 9,744 euros.
• For an electric car with a fiscal power of 5 CV (Austin Mini type) and 6,000 km of trips in the professional framework, the formula to be applied is as follows: (0.407 euro x distance) + 1,584 euros. The calculation is then this: (0.407 Euro x 6,000 km) + 1,584 euros = 4,026 euros.
• For an electric car with a tax power of 6 CV (Type Mercedes Eqa 250 AMG Line) and 4,000 km of travel for professional basis, the calculation method is as follows: 0.757 Euro x distance. We find the following total: 0.757 Euro x 4,000 km = 3,028 euros.
• For an electric car with a tax power of 7 CV and more (Type Volvo XC40 Twin Recharge) and 19,000 km of professional travel, this multiplication is used: 0.793 € x distance. The result is as follows: 0.793 Euro x 9,000 km = 7,137 euros.

Which can deduce mileage costs ?

The deduction of kilometric costs is a right open to anyone using their personal vehicle for the needs of the company. Here is the list:

• employees in the private sector;
• public service employees;
• Employee business managers, affiliated with the general scheme;
• commercial ;
• temporary work companies temporary workers;
• Employees on the Mission of the SSII;
• employees in wage portage companies;
• trainees;
• non-employee workers;
• Association volunteers 1901 law.

�� Good to know !
The reimbursement of kilometric costs is exempt from social contributions within the limits of the amounts set by the mileage scale. During the income tax declaration, it is possible to choose between the flat -rate deduction of 10 % and the deduction of travel costs for their real amount.

By opting for real costs when declaring income, it is compulsory to prove your professional expenses. Proof of travel costs must be kept for three years in the event of tax audit.

Electric cars scale: for what trips ?

The mileage scale of electric cars is used to calculate the reimbursement of travel costs incurred within the professional framework. It can be used to estimate the costs caused by:

• the home journey – work;
• Professional trips during working hours;
• moving ;
• The double residence.

Facilitate the management of your real costs with Pleo

Pleo, management and management solution for professional expenses ready to use, offers payment cards and automated costs for your employees. With our 100 % digital interface, you can easily Follow your business expenses in real time, Then export all transactions to your accounting system.

Thanks to the Pleo Pocket functionality, costs of costs, cash expenses and mileage allowances are grouped in one place. For professional trips, Pocket calculates the distance and prices of gasoline by simply indicating the departure and arrival points of your employees.

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