Kilometric scale 2023: Calculation and amount, scale of mileage allowances 2023-2024
2023-2024 mileage allowance scale
Employers have the obligation to cover part of the transport costs of their employees. Their participation in public transport costs is compulsory. The employer is required to reimburse 50% of the price of transport securities for the entire journey from home to workplace.
2023 mileage scale: calculation and amount
[BAMEME KILOME 2023] Calculated as a function of the power of the vehicle and the number of kilometers, the mileage scale makes it possible to deduct its professional transport costs for their real amount of its taxable income.
- Definition
- Calculation of real kilometers
- Kilometric scale
- For a motorcycle
- For an electric vehicle
- Beneficiaries of the increase in the scale
- Reimbursement by the employer
[Update from Monday April 17, 2023 at 3:46 p.m.] The mileage scales for fuel expenses of the year 2022 applicable to cars and vehicles in two-wheelers were published in the Official Journal on April 7. If you estimate that your transport costs are higher than the 10%automatic lump sum deduction, you can opt for the mileage scale. In this context, the deductible amount varies depending on the number of kilometers traveled and the type of vehicle. This year, the compensation was revalued up to 5.4%. As a reminder, the mileage scale had already experienced a 10% increase in January 2022. Note that it is possible to declare your income for the year 2023 since Thursday, April 13. The deadline varies between May 25 and June 8, 2023 depending on the department.
What is the mileage scale ?
Each year, when declaring your income, note that all employees benefit from an automatic lump sum deduction of 10%, intended to cover some of their current expenses, whose transport. However, when an employee estimates that his costs are greater than 10%, he can opt for real costs based on the mileage scale. He then renounces the flat -rate deduction of 10%.
How to calculate real kilometric costs ?
The calculation of real costs is made in different ways depending on the distance between the workplace and the home:
- 40 kilometers or less from the workplace, the entire mileage can be taken into account;
- More than 40 kilometers from the workplace, the mileage taken into account is limited to 40 km;
- When the distance results from special conditions (family or social), the entire distance between home and work can be taken into account.
Travel costs linked to the exercise of the profession can also be deduced. In this case, there are two possibilities:
- Deduce actual expenses on supporting proof;
- Use the mileage fees scales.
What is the mileage scale ?
When we talk about travel costs, this includes, transport between home and workplace, business trips during working hours, moves or double residence. The 2023 mileage scale is that to be applied for the taxation of 2022 income.
The mileage scale for a car in 2023 is based on the distances traveled during the year 2022. For a 5 CV vehicle, it is (distance x 0.636 euro) up to 5,000 kilometers, (distance x 0.357 euro) + 1,395 euros between 5,001 and 20,000 kilometers and (distance x 0.427 euro) for Over 20,000 kilometers. Here is the full table of the kilometric scale applicable to cars:
| Administrative power (in CV) | Distance to 5000 km | Distance from 5,001 km to 20,000 km | Distance beyond 20,000 km |
|---|---|---|---|
| 3 CVs and less | Distance x 0.529 | (Distance x 0.316) + 1,065 | Distance x 0.370 |
| 4 CV | Distance x 0.606 | (Distance x 0.340) + 1,330 | Distance x 0.407 |
| 5 CV | Distance x 0.636 | (Distance x 0.357) + 1,395 | Distance x 0.427 |
| 6 CV | Distance x 0.665 | (Distance x 0.374) + 1,457 | Distance x 0.447 |
| 7 CV and more | Distance x 0.697 | (Distance x 0.394) + 1,515 | Distance x 0.470 |
What is the mileage scale for a motorcycle ?
For a motorcycle, a displacement greater than 50cm3, the mileage scale for a motorcycle of 1 or 2 CV is (distance x 0.395 euro) up to 3,000 kilometers, (distance x 0.099 euro) + 891 euros of 3 001 6,000 kilometers and (distance x 0.248 euros) beyond 6,000 kilometers. For a motorcycle of more than 5 hp, it goes from (distance x 0.606 euro) up to 3,000 kilometers at (distance x 0.343 euro) for more than 6,000 kilometers.
| Administrative power (in CV) | Distance up to 3,000 km | Distance from 3,001km to 6,000 km | Distance beyond 6,000 km |
|---|---|---|---|
| 1 or 2 CV | Distance x 0.395 | (Distance x 0.099) + 891 | Distance x 0.248 |
| 3, 4 or 5 CV | Distance x 0.468 | (Distance x 0.082) + 1 158 | Distance x 0.275 |
| More than 5 CVs | Distance x 0.606 | (Distance x 0.079) + 1,583 | Distance x 0.343 |
What is the mileage scale for an electric vehicle ?
The 2023 mileage scale for an electric car is based on the distances traveled during the year 2022. Since 2021, if you have had an electric vehicle, you can apply the mileage scale for a conventional vehicle, with an increase of 20%.
Increase in the mileage scale: to whom does it benefit from ?
The mileage scale applicable to the kilometers traveled in 2022 was revalued by 5.4%. This boost benefits the two million French households who use their personal vehicle to go to work. As a reminder, the mileage scale had already experienced a 10% increase in January 2022. This new increase represents a cost of 140 million euros for the State.
Reimbursement of kilometric costs by the employer
Employers have the obligation to cover part of the transport costs of their employees. Their participation in public transport costs is compulsory. The employer is required to reimburse 50% of the price of transport securities for the entire journey from home to workplace.
2023-2024 mileage allowance scale
After weeks of waiting, the scale of mileage allowances of 2023-2024 was published in the Official Journal and entered into force. It is also already activated on Izika.
How to use the 2023 km fee scale?
Upon publication in the Olympic Games, the new IK scale cancels and replaces the previous one for all the declarations of mileage costs not yet recorded, present, past and future.
As this publication occurs as often in full tax period, some will have already registered the accounts (for the fastest accountants), others will be in the process of doing so during this month of April 2023.
The scale of 2023-2024 kilometric allowances has just been adopted and published, with an increase of 5.4% compared to the IK scale of 2022-2023, a positive point in favor of IK.
If the accounts are deposited with the scale IK 2022, it is not a problem and there is nothing to do. If they are about to be, it would be relevant to use the scale 2023-2024 since it is applicable to date to all present and future IKs, including those not yet recorded with the FISC administration.
2023 mileage compensation scale
Motifting fees for motor cars thermal
| Fiscal power | 0 to 5000 km | 5001 to 15,000 km | Beyond 15,000 km |
| 3 CVs and less | D x 0.529 | (D x 0.316) + 1061 | D x 0.369 |
| 4 CV | D x 0.606 | (D x 0.340) + 1330 | D x 0.408 |
| 5 CV | D x 0.636 | (D x 0.356) + 1391 | D x 0.427 |
| 6 CV | D x 0.665 | (D x 0.374) + 1457 | D x 0.448 |
| 7 CV and more | D x 0.697 | (D x 0.394) + 1512 | D x 0.470 |
Motifting fees for motor cars electric
| Fiscal power | 0 to 5000 km | 5001 to 15,000 km | Beyond 15,000 km |
| 3 CVs and less | D x 0.634 | (D x 0.379) + 1273 | D x 0.442 |
| 4 CV | D x 0.727 | (D x 0.408) + 1596 | D x 0.489 |
| 5 CV | D x 0.763 | (D x 0.472) + 1669 | D x 0.512 |
| 6 CV | D x 0.798 | (D x 0.448) + 1748 | D x 0.537 |
| 7 CV and more | D x 0.836 | (D x 0.472) + 1814 | D x 0.564 |
The amount of IKs of the electric vehicle can also be calculated on the basis of the scale of thermal vehicles by adding 20% to the result obtained.
For electric vehicles, it is forbidden to go to costs in addition to IK the rental of batteries or their recharging, including the supply of electricity.
Frequent questions on mileage allowances
Kilometric allowances when you have several vehicles
The amount is IK is calculated by vehicle and not in the total annual vehicle. The annual total per vehicle allows you to fix the annual scale to be used for each vehicle.
Kilometric allowances for a vehicle in LOA or LLD
In this case, the rent cannot be deducted, the IKs already including the expenses of provision of the vehicle.
Official vehicle or company car and mileage fees
When the costs are borne by the company (case of the company vehicle and the company car) the IKs are not deductible because the expense is already taken care of.
Carpool and mileage allowances
It is perfectly authorized for the part of costs coming back to you, that is to say that if this carpooling is made with other people deducting a share of IK because they cover part of the costs, you cannot deduce More than your share of costs.