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2023 Income Tax Return
Business expenses: 2023 mileage scales for cars and two-wheelers
Publié le null - Legal and Administrative Information Directorate (Prime Minister)
Do you travel for business by car? Do you opt for the deductible real costs regime? The new mileage scales for 2022 spending on cars and two-wheelers were published on April 7, 2023, at Official Journal.
Mileage scale for cars
On the basis of these scales, employees and sole proprietors subject to income tax in the category of non-commercial profits (NTBs) can assess their expenses during their business trips and claim from the tax services the deduction of their actual expenses for the 2023 income tax 2022.
Administrative power (CV) | Distance (d) up to 5 000 km | Distance (d) from 5 001 km to 20 000 km | Distance (d) above 20 000 km |
|---|---|---|---|
3 HP or less | d x 0.529 | (d x 0.316) + 1065 | d x 0.370 |
4 HP | d x 0.606 | (d x 0.340) + 1330 | d x 0.407 |
5 HP | d x 0.636 | (d x 0.357) + 1,395 | d x 0.427 |
6 HP | d x 0.665 | (d x 0.374) + 1457 | d x 0.447 |
7 HP or more | d x 0.697 | (d x 0.394) + 1515 | d x 0.470 |
Example: for 4 000 kilometers driven professionally in 2022 with a 6 hp vehicle, the taxpayer may report an amount of actual costs equal to €2,660 (4,000 km x 0.665) for the 2023 tax return.
Please note
Since 2021, the amount of travel expenses calculated on the basis of these scales has been increased by 20% for electric vehicles.
FYI
These scales are calculated according to the power of the vehicle and the number of kilometers traveled. These include vehicle depreciation, repair and maintenance costs, tire expenses, fuel consumption and insurance premiums.
It is possible to add loan interest in case of purchase of vehicle on credit, tolls and parking fees.
These travel costs relate in particular to transport from home to the workplace and transport during working hours.
Mileage scale applicable to two-wheelers
Administrative power (CV) | Distance (d) up to 3 000 km | Distance (d) from 3 001 km to 6 000 km | Distance (d) above 6 000 km |
|---|---|---|---|
1 or 2 HP | d x 0.395 | (d x 0.099) + 891 | d x 0.248 |
3.4 or 5 HP | d x 0.468 | (d x 0.082) + 1,158 | d x 0.275 |
more than 5 CV | d x 0.606 | (d x 0.079) + 1,583 | d x 0.343 |
Distance (d) up to 3 000 km | Distance (d) from 3 001 km to 6 000 km | Distance (d) above 6 000 km |
|---|---|---|
d x 0.315 | (d x 0.079) + 711 | d x 0.198 |
FYI
The use of the kilometer scale does not exempt the tax authorities from providing the necessary justification.
Additional topics
Ministry of Finance