Discover the latest official tables allowing you to declare your business trips by motorcycle or scooter over 50 cm3.
A 10% markup… that’s a real difference. At the beginning of the year, the government of Jean Castex announced an increase in the scales of mileage charges in order to limit the consequences of soaring petrol prices for professionals. These new tables were published in mid-February. They relate in particular to two-wheelers. In this article, you will discover the mileage scale and its use for motorcycles and scooters over 50 cc.
How it works ?
In your 2022 tax return, you can reduce your tax base by deducting and declaring your professional expenses for the year 2021.
Two solutions are proposed by the administration:
- By default, the tax collector offers you a deduction of 10%, up to a limit of 12,829 euros
- However, you can also opt for the “actual costs” regime, especially if these are high.
In this second case, you can calculate all your expenses or indicate your transport costs according to scales, provided by the tax authorities.
A few conditions apply: these kilometers are carried out in the professional environment between your home and the place of work or during your activities. And you must also be able to justify travel and expenses (invoices, etc.).
As indicated by the government website service-public.fr : “it is possible to add loan interest in the event of the purchase of a vehicle on credit, toll charges and parking charges. These travel costs relate in particular to transport from home to the place of work and transport during working hours.
Here is the scale for users of motorcycles or scooters exceeding 50 cm3 :
Distance less than 3,000 km:
- 1 or 2 HP: kilometers x 0.375
- 3, 4 or 5 HP: kilometers x 0.444
- More than 5 hp: kilometers x 0.575
Distance between 3,001 and 6,000 km:
- 1 or 2 HP: (kilometres x 0.094) + €835
- 3, 4 or 5 HP: (kilometres x 0.078) + €1,099
- More than 5 hp: (kilometres x 0.075) + €1,502
Distance greater than 6,000 km:
- 1 or 2 HP: kilometers x 0.234
- 3, 4 or 5 HP: kilometers x 0.261
- More than 5 hp: kilometers x 0.325
How to calculate?
To report your actual costs, you must use the table above. Here’s how to read it:
Method => multiply the mileage driven in a professional capacity by the multiplier indicated above
In 2021, Régine covered 2,500 kilometers on the handlebars of a 4 CV tax scooter
- 2,500 x 0.444 = €1,110
In 2021, Christian traveled 4,700 kilometers on the handlebars of a motorcycle with 6 taxable horsepower:
- (4,700 x 0.075) + 1,502 = €1,854.50
As a reminder, here are the deadlines for filing your tax returns according to the department of your main residence:
- Departments (01) to (19) and non-residents: May 24, 2022 at 11:59 p.m.
- Departments (20) to (54) and Corsica: May 31, 2022 at 11:59 p.m.
- Departments (55) to 974/976: June 8, 2022 at 11:59 p.m.
- All departments: May 19, 2022 (paper declaration)
To read on auto-moto.com:
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