2024 Tax Return

Business costs: 2024 mileage scales remain the same as last year

Publié le 09 avril 2024 - Directorate for Legal and Administrative Information (Prime Minister)

Are you using your personal vehicle for business purposes? For your tax return, do you opt for the real deductible expenses scheme rather than the 10% flat-rate deduction? The 2024 Fiscal Brochure of the General Directorate of Public Finance states that the kilometric scales that apply to spending in 2023 on cars and two-wheelers are the same as those in force last year.

Image 1
Image 1Crédits: lightpoet - stock.adobe.com

On the basis of mileage scales, employees and sole proprietors subject to income tax in the category of non-commercial profits (NTBs) may:

  • evaluate the expenses incurred during their business trips;
  • and tax services to deduct their actual expenses for 2024 income tax 2023.

This year, the scales have not been upgraded ; they had been increased by 10% in 2022, and by 5.4% in 2023.

What is the mileage scale for cars?

Tableau - The mileage scale for cars (in €)

Administrative power (CV)

Distance (d) up to 5 000 km

Distance (d) from 5 001 km to 20 000 km

Distance (d) above 20 000 km

3 HP or less

d x 0.529

(d x 0.316) + 1065

d x 0.370

4 HP

d x 0.606

(d x 0.340) + 1330

d x 0.407

5 HP

d x 0.636

(d x 0.357) + 1,395

d x 0.427

6 HP

d x 0.665

(d x 0.374) + 1457

d x 0.447

7 HP or more

d x 0.697

(d x 0.394) + 1515

d x 0.470

Example: for 4 000 kilometers driven professionally in 2023 with a 6 hp vehicle, you can report an actual cost of €2,660 (4,000 km x 0.665) for your 2024 tax return.

Reminder

The amount of your travel expenses is calculated taking into account the power of your vehicle and the number of kilometers traveled; and in the mileage scales, are taken into account in particular:

  • depreciation of the vehicle;
  • repair and maintenance costs;
  • expenditure on tires;
  • fuel consumption;
  • insurance premiums.

It is possible to add:

  • interest on loans (in the case of vehicle purchases on credit);
  • tolls;
  • parking charges.

The travel costs calculated relate in particular to transport from home to the workplace and transport during working hours.

What is the mileage scale applicable to two-wheelers?

Tableau - Mileage scale for motorcycles (in €)

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 0.395

(d x 0.099) + 891

d x 0.248

3.4 or 5 HP

d x 0.468

(d x 0.082) + 1,158

d x 0.275

more than 5 CV

d x 0.606

(d x 0.079) + 1,583

d x 0.343

Tableau - The mileage scale for mopeds (in €)

Distance (d) up to 3 000 km

Distance (d) from 3 001 km to 6 000 km

Distance (d) above 6 000 km

d x 0.315

(d x 0.079) + 711

d x 0.198

Please note

Since 2021, the amount of travel costs calculated on the basis of the different scales has been increased by 20% for electric vehicles (cars, motorcycles and mopeds).

FYI  

The use of the kilometer scale does not exempt the tax authorities from providing the necessary justification.

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