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Income tax: do you have to report the income from carpooling?

Verified 08 avril 2021 - Legal and Administrative Information Directorate (Prime Minister)

If you are carpooling for your own account and the shared price does not exceed the expenses incurred, you do not have to report this income. Otherwise, the income from carpooling is taxed on the micro BIC or real diet.

Sharing travel expenses

You do not have to report the income from carpooling if you meet the following 3 conditions:

  • You are making the move on your own account
  • The price offered by the driver to passengers shall not exceed the costs incurred
  • You keep a quota costs incurred.

Costs incurred include fuel and tolls.

  Please note : you must be able to justify the route travelled as part of your carpool activity, as well as the corresponding fees (tolls, fuel tickets, etc.).

Passenger transport against income

Income from your carpool activity is taxable if you are:

  • You are not making the move on your own account
  • The rate is higher than the cost
  • You do not pay any part of the travel expenses.

You must then report your income to the tax authority.

  Please note : the amounts of the revenues you have obtained through platforms on the Internet (Blablacar, Leboncoin...) are transmitted to the tax administration.

2020 revenue less than € 72 600

Micro BIC

If your annual revenue does not exceed €72,600, the micro-BIC (micro company) applies.

The taxable profit is equal to the revenue reduced by abasement flat rate for 50%. Expense cannot be deducted.

Report your income online or on Supplementary Income Tax Return 2042 C PRO.

Supplementary declaration of income of self-employed professionals

Cerfa n° 11222 - Ministry of Finance
Other number : 2042-C-PRO

  Please note : if your recipes are less than €305, you will pay no tax.

Real profit plan

If your annual revenue does not exceed €72,600, you may voluntarily choose the real profit.

This election must be made before 1to February 1re year for which you wish to benefit. The option is valid and is irrevocable for 2 years, unless the activity changes. It is tacitly renewed for 2 years.

Report your receipts on Business Declaration 2031-SD. You can deduct all your expenses for their exact amount on the same return.

2021 Income Tax Return 2020: industrial and commercial profits (BIC)

Cerfa n° 11085 - Ministry of Finance
Other number : 2031-SD

You must also report and pay VAT on the form 3517-S-SD.

Annual VAT accrual declaration - Simplified scheme

Cerfa n° 11417 - Ministry of Finance
Other number : 3517-S-SD

Revenue from 2020 exceeding € 72,600

If your annual revenue exceeds €72,600, the real profit dialogue box.

Report your receipts on Business Declaration 2031-SD. You can deduct all your expenses for their exact amount on the same return.

2021 Income Tax Return 2020: industrial and commercial profits (BIC)

Cerfa n° 11085 - Ministry of Finance
Other number : 2031-SD

You must also report and pay VAT on the form 3517-S-SD.

Annual VAT accrual declaration - Simplified scheme

Cerfa n° 11417 - Ministry of Finance
Other number : 3517-S-SD