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Income tax - Do you have to report car-pooling income?
Verified 17 April 2024 - Directorate for Legal and Administrative Information (Prime Minister)
Share that each person must pay or receive in the distribution of an amount or property
Flat-rate or proportional reduction applied on the basis of a tax calculation (income, value of property, etc.)
If you carpool as part of a trip on your own account, you do not have to report this income. However, the sum of the contributions to the costs (including the part that remains at your expense) must not exceed the costs incurred. Otherwise, the income from carpooling is taxed.
What applies to you ?
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Cost sharing
You have no not to be declared revenue from carpooling if you respect the 3 conditions following:
- You are making the move on your own account
- The price you offer to passengers does not exceed the costs incurred
- You are responsible for a share of the costs incurred
The costs incurred shall not exceed the limit set by the tax kilometric scale.
You must be able to justify:
- Route traveled as part of your carpooling activity
- Corresponding charges (toll tickets, fuel, etc.)
Please note
the amounts of the revenue you have obtained via internet platforms (Blablacar, Leboncoin...) are transmitted to the tax administration. The platform is exempt if you have completed less than €3,000 of revenue or less than 20 transactions within the year.
Transportation for Income
The revenues from your carpooling activity are taxable if you are in any of the following:
- You are not making the move on your own account
- The proposed rate is higher than the costs incurred
- You are not responsible for any part of the travel expenses
You must then report your revenues to the tax authority.
Please note
the amounts of the revenue you have obtained via internet platforms (Blablacar, Leboncoin...) are transmitted to the tax administration. The platform is exempt if you have completed less than €3,000 of revenue or less than 20 transactions within the year.
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Revenue of 2023 less than €77,700
Micro-BIC Diet
If your annual revenue does not exceed €77,700, on micro-BIC scheme (micro-company) is applicable.
Taxable profit is equal to revenue minus one abatement flat-rate payment for 50%. Expenses cannot be deducted.
Report your income online or on the top-up income tax return #2042 C PRO.
Supplementary declaration of income from self-employed occupations
Please note
if your revenues are less than €305You will not pay any taxes.
So-called real profit scheme
If your annual revenue does not exceed €77,700, you can voluntarily choose the actual profit.
This choice must be made before 1er February of 1re the year for which you want to receive it. The option is valid for 1 year. It is tacitly renewed each year for 1 year.
Report your receipts on the professional return n°2031-SD. You can deduct all your expenses for the exact amount on the same return.
2024 Income Statement 2023 - Industrial and Commercial Profits (BIC)
You must also to declare and pay VAT on printed document No. 3517-S-SD.
Annual VAT adjustment declaration - Simplified scheme (3517-S)
2023 receipts over €77,700
If your annual revenues exceed €77,700, the arrangements for actual profit applies.
Report your receipts on the professional return n°2031-SD. You can deduct all your expenses for the exact amount on the same return.
2024 Income Statement 2023 - Industrial and Commercial Profits (BIC)
You must also to declare and pay VAT on printed document No. 3517-S-SD.
Annual VAT adjustment declaration - Simplified scheme (3517-S)
Who can help me?
Find who can answer your questions in your region
For general information
Tax Information Service
By telephone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + call price
To contact the local service managing your folder
Department in charge of taxes (treasury, tax department...)
Part II: Non-taxation of income from co-consumption
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Ministry of Finance
Ministry of Finance
Ministry of Finance
Ministry of Finance