Kilometric scale 2024 : All you need to know

The mileage scale has been updated to correspond to the economic context of 2024 and to adapt to the diversity of vehicles used. Find out what you need to know about its application in calculating business travel expenses, who is concerned and even its usefulness in tax returns.

‍What is the kilometric scale?

The mileage scale is a set of rules established by the tax authorities for calculating travel expenses related to the use of a personal vehicle for business purposes. Its principle is used to determine the amount of mileage allowances reimbursable by the employer or deductible from the employee's professional income.

For 2024, the mileage scale has been revised to take into account changes in vehicle operating costs in parallel with inflation. The main changes are as follows:

1. New mileage coefficients: The 2024 mileage scale includes updated mileage coefficients to take account of changes in fuel and car maintenance prices. These coefficients are applied to the number of kilometers traveled to obtain the amount of travel expenses.
2. Different vehicle categories: The 2024 mileage scale takes into account different vehicle categories, such as cars, motorized two-wheelers and electric vehicles. Each category has its own mileage coefficients to reflect the specific features of each type of vehicle.
3. Updated mileage ceilings: The 2024 mileage scale also includes updated mileage ceilings. These ceilings determine the maximum number of kilometers taken into account when calculating mileage allowances. It is important to respect these limits to avoid any tax problems.

What is the 2024 mileage scale for cars?

Internal combustion vehicles

The 2024 mileage scale for internal combustion cars is as follows:

Electric vehicles

The 2024 mileage scale for electric cars is similar to that for internal combustion vehicles, but there is the possibility of a 20% mark-up. This increase takes into account the specific features of electric vehicles, such as recharging and maintenance costs. It is important to take this difference into account when calculating travel costs for electric cars in 2024.

What is the 2024 mileage scale for two-wheelers?

Motorcycles

The 2024 mileage scale for motorcycles, which are two-wheeled vehicles capable of travelling at more than 50 km/h and with a cylinder capacity greater than 50 cm³, is as follows:

Mopeds

The 2024 mileage scale for mopeds (scooters), which are two-wheeled vehicles capable of speeds of up to 45 km/h and with a cylinder capacity of less than 50 cm³, is as follows:

How do I calculate the total?

Let's take the example of a person who travels 8,000 km in a year with a 6 hp internal combustion car (for business purposes). In this case, multiply the distance by the corresponding coefficient, then add the fixed value indicated in the corresponding box:

(8000 x 0,374) + 1457€ = 4449 €

As a result, this person could receive €4449 in mileage allowances in 2024.

Who is affected by the 2024 kilometric scale?

The 2024 mileage scale applies to all those who use their personal vehicles for business travel. This scale is used to calculate the mileage allowances that will be reimbursed to employees for their travel (business expenses).

Sole traders, including micro-entrepreneurs, who are subject to income tax, also have the option of applying the mileage scale if they use their personal vehicle in the course of their self-employed activity.

It's important to note that the 2024 mileage scale applies to all types of vehicle, whether electric or internal combustion. It takes into account various factors, such as the distance traveled, the vehicle's tax rating, and fuel and maintenance costs.

What is the sustainable mobility package?

The sustainable mobility package is a measure put in place by an employer to cover certain expenses related to the professional mobility of its employees. The package is designed to encourage the use of more sustainable modes of transport, such as bicycles, public transport or electric vehicles.

This sustainable mobility package enables employers to reimburse up to 400 euros a year, exempt from social security contributions and taxes, for travel expenses incurred by bicycle or car-sharing. In addition, it is also possible to cover the cost of public transport season tickets.

It is important to note that the conditions and terms of application of the sustainable mobility package may vary according to the legislation in force and the agreements signed within each company. It is therefore advisable to check with your employer or human resources department for specific details and any conditions of eligibility for this package.

What are the tax consequences of using the 2024 mileage scale?

The use of the 2024 mileage scale has several tax consequences that are important to consider.

One of the main tax consequences of using the mileage scale is that other vehicle-related expenses, such as parking, tolls or maintenance, cannot be deducted. These costs are not taken into account when calculating travel expenses, and therefore cannot be deducted.

It is also important to note that the use of the mileage scale is subject to certain conditions. For example, the vehicle must be used for business purposes, and it must be possible to justify the journeys made. In addition, a precise record must be kept of kilometers traveled and routes taken.

Finally, it should be stressed that using the mileage scale is an option, and it is also possible to use other methods of calculating travel expenses, such as taking actual expenses into account. It is therefore essential to choose the method best suited to your situation, and to comply with the tax obligations arising from it.

How do I declare mileage expenses according to the 2024 scale on my tax return?

To declare mileage expenses according to the 2024 scale on your tax return, follow the steps below:

1. Gather all the necessary information: the kilometers traveled for your professional activity, the type of vehicle used (car, motorcycle, moped), as well as the dates and reasons for travel.
2. Calculate your mileage expenses using the 2024 mileage scale for your type of vehicle.
3. Enter the total amount of mileage expenses on your tax return in the appropriate section reserved for business or travel expenses.
4. Attach the necessary supporting documents to your declaration, such as mileage statements, fuel invoices or toll tickets, to prove the reality of the expenses declared.

It's important to note that tax declaration procedures may vary depending on your status (employee, sole trader, etc.) and the specifics of your tax situation. We therefore recommend that you consult the instructions provided by the tax authorities, or seek the advice of a tax professional, to ensure that you complete your tax return correctly.

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