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.
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:
The 2024 mileage scale for internal combustion cars is as follows:
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.
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:
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:
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.
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.
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.
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.
To declare mileage expenses according to the 2024 scale on your tax return, follow the steps below:
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.
To calculate your mileage allowance, you first need to know the current mileage scale, which is updated every year by the tax authorities. This scale takes into account the tax rating of the vehicle and the number of kilometers travelled in the year. The general formula is: allowance = (distance travelled in kilometers) x (amount per kilometer according to the scale). This amount varies according to the power of the vehicle and the total number of kilometers driven. For example, for a 6 bhp car travelling 10,000 km, 10,000 will be multiplied by the amount per kilometer corresponding to a 6 bhp car according to the current scale.
For 2024, the per-kilometer scale has not been changed compared with 2023. The values therefore remain identical to those for the previous year, allowing business travel expenses to be deducted in a stable and predictable way. This scale is used by employees and sole traders to calculate their mileage allowances on the basis of the tax rating of their vehicle (expressed in tax horsepower) and the number of kilometers travelled in the course of the year for business purposes.
For example, for a 5 HP vehicle travelling 12,000 km, the mileage allowance will be calculated as follows: (12,000 x 0.357) + 1,395 = 5,679 euros. In addition, mileage rates now include a 20% bonus for electric vehicles, encouraging the use of more environmentally-friendly means of transport.
In 2024, the journeys eligible for the mileage scale mainly comprise business trips made with a private vehicle. This includes journeys between home and work, journeys between different company sites, and journeys for business appointments or to meet customers. Employees can deduct these expenses from their taxable income if they opt for the actual expense deduction rather than the flat-rate 10% deduction. It is important to note that home-to-work journeys are generally limited to a distance of 40 km (i.e. 80 km round trip), unless there are special circumstances justifying going further.
In 2024, the price per kilometer for calculating mileage allowances depends on the tax rating of the vehicle and the number of kilometers travelled in the year. For example, for a 5 HP car, the price is €0.636 per kilometer for the first 5,000 km, then €0.357 per kilometer for kilometers between 5,001 and 20,000, and finally €0.427 above 20,000 km. These rates include various costs such as vehicle depreciation, repairs, maintenance, insurance, fuel and tyres.
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