This flat-rate of mileage allowance enables you to calculate the actual costs for the statement of income in 2019.

The tax authority has published in the official Journal of march 16, the rates per kilometre applicable for the year 2019. The values have been revised in order to encourage drivers of vehicles of small engine displacement (4 horses tax and less), less polluting.

The scale of mileage allowances is used to determine the basic social allowances, mileage paid for by the employer, which is very useful for the human resources department.

When the employee is forced to use his personal vehicle for business purposes, the employer can compensate him by the payment of flat-rate allocations. They can be exempted from social contributions within the limit of amounts by this schedule.

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beyond that, the employer must justify the actual use of allowances in accordance with their object. Failing this, the fraction excess is subject to all payroll taxes.

Conditions of compensation by the employer

The employee must be required to use its personal vehicle (place of work that is not served by public transportation, or special work schedules) and attest to not carry any other person from the same company, enjoying the same benefits.

The employee subject to tax on the income of who is using each day their personal vehicle (car, motorcycle, scooter) for the trip home-work can be applied to the scale mileage chart published by the tax administration to obtain the lump sum to deduct from its taxes on income (below).

The schedule takes into account the following elements: depreciation of the vehicle, the purchase of a motorcycle helmet, costs of repair and maintenance, tire replacement, fuel, insurance… It does not include the expenses of parking and toll highway, but these can be deducted subject to proof. Similarly, it is possible to deduct the interest loans for the purchase of a vehicle, in proportion to its business use.

Another possibility: the employee can deduct from its income the actual amount of their travel professionals . In this case, it must produce all the supporting documents of actual expenses incurred.

as a reminder, article 6 of the law on finances for 2013 has capped the multiplier of the schedule mileage for cars with a fiscal horsepower of 7 HP.

Schedule mileage 2019 applicable to cars

d represents the distance travelled in kilometres

CV represents the power to tax

3 HP and less

Up to 5 000 km : d x 0,451

5 001 to 20 000 km : (d x 0,270) + 906

beyond 20 000 km : d x 0,315

4 CV

Up to 5 000 km :d x 0,518

5 001 to 20 000 km :(d x 0,291) + 1 136

beyond 20 000 km :d x 0,349

5 HP

Up to 5 000 km :d x 0,543

5 001 to 20 000 km :(d x 0,305) + 1 188

beyond 20 000 km :d x 0,364

6 HP

Up to 5 000 km :d x 0,568

5 001 to 20 000 km :(d x 0,32) + 1 244

beyond 20 000 km :d x 0,382

7 CV, and more

Up to 5 000 km :d x 0,595

5 001 to 20 000 km :(d x 0,337) + 1 288

beyond 20 000 km :d x 0,401

For example :

For 6 000 kilometres travelled in the year 2019 in a professional capacity with a vehicle of 5 CV, it is possible to deduct from its income the amount of actual costs equal to (6 000 km x 0,305) + 1 188 = 3 018€.

Schedule mileage 2019 applicable to two-wheel (engine displacement of less than 50 cm3, scooters, mopeds)

Up to 2 000 km: d x 0,269

2 001 to 5 000 kilometres: (d x 0,063) + 412

beyond 5, 000 km: d x 0,146

Schedule mileage 2019 applicable to motorcycles with cylinder capacity exceeding 50 cm3

1 or 2 HP

Up to 3 000 km: d x 0,338

3 001 to 6 000 km: (d x 0,084) + 760

more than 6 000 km: d x 0,211

3,4 or 5 HP

Up to 3 000 km: d x 0.4 in

3 001 to 6 000 km:(d x 0,070) + 989

more than 6 000 km:d x 0,235

More than 5 HP

Up to 3 000 km:d x 0,518

3 001 to 6 000 km:(d x 0,067) + 1 351

more than 6 000 km:d x 0,292

Read our complete file

income Taxes: the actual cost to the magnifying glass

Taxes : and why not the actual costs ? Summary : all of the actual expenses deductible actual Expenses : a bonus if they exceed 10% of taxable income

This article has been updated to the 19/03/2019. MB.