Mileage allowance scale for actual expenses raised by 10% (2021 income)
The order of 1 February 2022 sets a new flat-rate scale for vehicle travel costs for employees who deduct their actual expenses, applicable to the taxation of 2021 income. For a car, the rate up to 5,000 km rises to €0.502/km (3 fiscal horsepower or less) up to €0.661/km (7 or more); the scales for motorcycles and mopeds are also raised. The Government presented this revision as a 10% increase in the scale in response to higher fuel prices.
Measure originators
No official estimate found for this measure.
Measure impact
Employees who opt to deduct actual expenses and use a personal vehicle for work travel deduct a larger amount from their taxable income in the 2022 return (2021 income), which lowers their income tax.
Official references
Sources
Procedure timeline
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Entry into force
Immédiate ou à la date prévue