Claiming work transport costs kilométrage
Use a tool called the barème des frais kilométriques to make a fixed caluclation
Can I claim transport costs (kilométrage) against the taxable income paid for part-time work I completed?
Employees are granted an allowance for professional expenses, which is either allocated automatically by the tax office at 10% of their salaried work income or according to the actual expenses submitted with the tax return if these are higher. The latter involves an option for frais réels (real expenses) for the whole declaration and is completed by placing the amount in boxes for frais réels at 1AK/1BK in the main income tax declaration or in part 1 of the main 2042 paper form.
If using this, for vehicle expenses getting to and from work (not including additional trips home, eg. for lunch, unless there are special circumstances) you can take into account all kilométrage if you live 40 km or less from work. If you live further away you can claim up to 40 km; more may be accepted if you attach a note giving good reasons for having to work so far away.
You can deduct either:
Actual costs, including vehicle depreciation, maintenance, fuel, repairs, insurance, parking… and keep receipts for three years in case of questions, or
Use a fixed calculation (based on kilométrage and the vehicle’s power) called the barème des frais kilométriques. There is a tool to work it out at: impots.gouv.fr/portail/simulateur-bareme-kilometrique. It covers fuel, repairs, maintenance, and insurance. Péage fees, loan interest, and parking can be added.
In the case of self-employed people, you can claim real travel expenses if you are under the frais réel system. Note that this does not apply to those who work under the micro-Bic/BNC systems, for whom a fixed amount of expenses is factored in as part of the micro-entrepreneur system.
If the car was purchased on credit, you can deduct annual interest, pro-rata with the proportion of work use as opposed to private use, including if you are using the barème kilométrique.
If you also use your car for work-related trips, you can claim for the real cost to you if you so wish, but if you received any reimbursement from your employer for this, you must add it to declared salary.
It is also possible to claim costs incurred as a car-sharing passenger getting to work, if opting for frais réels.
Note: If using actual costs, see here for the barème des frais de carburant, to work out what you can claim for fuel: tinyurl.com/bar-fr-carb.