The new mileage scales for scooters and motorcycles were published on March 16, 2019 at Official Journal. These scales apply to expenditure incurred in 2018.
On the basis of these scales, employees can estimate their expenses during their travel and ask the tax services to deduct their actual expenses for the 2019 income tax 2018.
Tableau - Mileage scale applicable to cylinder capacities greater than 50cm3
Administrative power (CV)
Distance (d) up to 3 000 km
Distance (d) from 3 001 km to 6 000 km
Distance (d) above 6 000 km
1 or 2 HP
d x 0.338
(d x 0.084) + 760
d x 0.211
3, 4, 5 HP
d x 0.4
(d x 0.07) + 989
d x 0.235
more than 5 CV
d x 0.518
(d x 0.067) + 1,351
d x 0.292
Example: for 5 000 kilometers professionally driven in 2018 with a 1 CV scooter, the taxpayer may report in 2019 an amount of actual costs equal to €1,180 (5,000 km x 0.084) + 760.
