The DGFiP has just confirmed that the 2024 mileage scale used by taxpayers to declare their professional expenses is not reassessed according to inflation. Taxpayers will have to make a careful calculation and choose the best option for them between the standard deduction of 10% on salaries or the deduction of professional expenses for their actual amount.
Motorcyclists whose machine has a cylinder capacity greater than 50 cm3 must, for their part, use a specific scale with the same distinction between thermal or electric motorcycle. For thermal, hydrogen and hybrid cars, you must refer to the dedicated scale, knowing that owners of electric cars benefit from a 20% bonus. The applicable mileage scale differs depending on the type of vehicle used. It takes into account the depreciation of the vehicle, repair and maintenance costs, tire expenses, fuel consumption, insurance premiums, as well as the purchase costs of helmets and protection for two wheels. For those who ride scooters, an identical distinction is required with a dedicated mileage scale for fuel-powered scooters and another for electric scooters increased by 20%.