kilometric scale 2017: calculation of expenses and allowances

kilometric scale 2017: calculation of expenses and allowances

2017 kilometric scale to calculate costs and mileage allowances, particularly in the context of the deduction of expenses for the reporting 2017 revenue.

The kilometric scale was published in 2017 by the tax authorities in late February 2017. It is the same as that already applied last year.
The following table may be used for cars. If traveling on two wheels as part of your work, you must use the kilometric scale motorcycle and two-wheelers.

Scale Auto 2017

2017 kilometric scale was published by the tax authorities February 24, 2017, a few weeks before the date of receipt of the tax return 2017. Its sizes are identical to those already applied in 2016.

This scale is used to calculate the mileage costs or benefits in 2016. It is suitable for your 2017 tax return and especially for the deduction of expenses.

It is identical to that used for the previous tax return. To know :

Number of CVsless than 5 000 km5 001-20 000 kmmore than 20 000 km
3 HP and less0.41 x d(0.245 × d) + 8240.286 x d
4 HP0.493 x d(0.277 × d) + 1 0820.332 x d
5 HP 0.543 x d(0.305 × d) + 1 188 0.364 x d
6 HP0.568 x d(0.32 x d) + 1 2440.382 x d
7 HP and more0.595 x d(0.337 × d) + 1 288 0.401 x d

d is the distance in km during the year.

The applicable at that distance coefficient thus increases according to the power of the vehicle (CV), in the limit of 7 CV.

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Example Calculation

Or 10 000 km with a vehicle 5 HP in 2016.
The amount of expenses calculated on a flat rate per kilometer will be equal to 0.305 X 10 000 + 1188 = 4238 euros.

Definition

The tax kilometric scale used to assess a flat rate cost of using a vehicle by taxpayers.

The scale takes into account all costs (vehicle depreciation, insurance, repairs, fuel, etc.) except:

  • borrowing interest if the vehicle was bought on credit;
  • parking fees;
  • tolls.

Manual

Depending on the fiscal power of the vehicle and the distance traveled in the year as a professional, the driver can evaluate the total cost of using a vehicle and can be inferred from his professional income. In the table below "CV" Tax match Horses, ie the fiscal power and "d" mean kilometer distance.

Actual costs of employees

The kilometric scale is mostly used by employees who opt for the deduction of expenses and thus forgo the standard deduction of 10%.

The use of the scale by employees to calculate their business expenses is limited to a maximum power of 7 hp. See Limits on mileage expenses.

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Carpooling

The kilometric scale can also be used to evaluate the cost of travel by carpooling, which must be added the cost of any tolls. View and / faq / 56167-carpooling-and-bareme-kilometric-tax-the-sharing-of-charge.

2018 schedule

The kilometric scale 2018 is not yet known. It should normally be issued by the tax administration to the end of February 2018.

Scale Auto 2015-2016

The kilometric scale in 2015 was published on 28 February 2015. It was renewed in 2016

Scale Auto 2014

Here, for the record, the kilometric scale was applied in 2014 for 2013 income.

Number of CVsless than 5 000 km5 001-20 000 kmmore than 20 000 km
3 HP and less0.408 x d(0.244 × d) + 8200.285 x d
4 HP0.491 x d(0.276 × d) + 1 0770,330 x d
5 HP 0.540 x d(0.303 × d) + 1 182 0.362 x d
6 HP0.565 x d(0.318 × d) + 1 2380.380 x d
7 HP and more0.592 x d(0.335 × d) + 1 282 0.399 x d

Scale Auto 2013 - 2012 - 2011

For information, we publish the rates applicable in previous years.
The kilometric scale 2012 on 2011 earnings and 2011 kilometric scale to the 2010 revenues matched the table below. The scales have indeed been frozen for several years.

In 2013, the slices over 7 CV were simply deleted. Since last year, all vehicles with a power greater than 7 fiscal horses are now being applied the same slice of 7 HP.

Number of CVsless than 5 000 km5 001-20 000 kmmore than 20 000 km
3 HP0.405 x d(0.242 × d) + 8180.283 x d
4 HP0.487 x d(0.274 × d) + 1 0630.327 x d
5 HP 0.536 x d(0.3 x d) + 1 180 0.359 x d
6 HP0.561 x d(0.316 × d) + 1 2230.377 x d
7 HP0.587 x d(0.332 × d) + 1 278 0.396 x d
8 HP0.619 x d(0.352 × d) + 1 338 0.419 x d
9 HP 0.635 x d(0.368 × d) + 1 3380.435 x d
10 HP0.668 x d(0.391 × d) + 1 3830.46 x d
11 HP0.681 x d(0.41 x d) + 1 3580.478 x d
12 HP0.717 x d(0.426 × d) + 1 458 0.499 x d
13 HP and more 0.729 x d(0.444 × d) + 1 423 0.515 x d


See as well

  • Deduct actual expenses
  • Scale of fuel costs
  • kilometric scale Moto - Two Wheels
  • leparticulier.fr on the technical inspection of cars will be complicated

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