 |
| Tax scale for mileage (km) allowances |
| Vehicle : |
Up to : |
from/to : |
over : |
| |
[ 2 000 km ]
0,22 |
[ de 2 001 à 5 000 km
335 + (d x 0,053) |
[ 5 000 km ]
0,120 |
| [ Light motorcycles and scooters ] |
[ 3 000 km ] |
[ from 3 001 to 6 000 km ] |
[ 6 000 km ] |
| from 50 to 125 Cm3 |
0,275 |
612 + (d x 0,071) |
0,173 |
| 3 CV 4 CV 5 CV |
0,327 |
804 + (d x 0,059) |
0,193 |
| over 5 CV |
0,425 |
1 110 + (d x 0,055) |
0,240 |
| [ Automobiles ] |
[ 5 000 km ] |
[ from 5 001 to 20 000 km ] |
[ 20 000 km ] |
| 3 CV et - |
0,339 |
697 + (d x 0,200) |
0,235 |
| 4 CV |
0,408 |
915 + (d x 0,226) |
0,272 |
| 5 CV |
0,453 |
1 020 + (d x 0,249) |
0,300 |
| 6 CV |
0,473 |
1 045 + (d x 0,264) |
0,316 |
| 7 CV |
0,494 |
1 098 + (d x 0,275) |
0,330 |
| 8 CV |
0,534 |
1 195 + (d x 0,296) |
0,356 |
| 9 CV |
0,547 |
1 195 + (d x 0,309) |
0,369 |
| 10 CV |
0,578 |
1 240 + (d x 0,330) |
0,392 |
| 11 CV |
0,589 |
1 235 + (d x 0,343) |
0,405 |
| 12 CV |
0,633 |
1 338 + (d x 0,366) |
0,433 |
| 13 CV and + |
0,644 |
1 338 + (d x 0,377) |
0,444 |
| d=distance traveled for business reasons in 2001 |
| Buildings & Public works |
|
EURO |
| Meal of building site |
|
5,82 |
| Restaurant Meal |
(non exempt) |
11,64 |
| Restaurant Meal |
(exempt) |
14,55 |
| Transportation |
(non exempt) |
not fixed |
| Transportation |
(exempt) |
Tax scale |
| Travels < 2 years |
|
|
| . per diem, if < or = 3 months |
(non exempt) |
46,56 |
| |
(exempt) |
58,20 |
| . per diem, if < 3 months |
(non exempt) |
39,58 |
| |
(exempt) |
49,47 |
NOTE. These figures are exemption limits.
Your applicable collective bargaining agreement may provide for higher refunds.
Fixed refund amount for travel expenses allowed by URSSAF and the tax Administration (GENERAL)
| General cases |
|
EURO |
| 1 meal |
(worker) |
11,64 |
| 1 meal |
(executive) |
14,55 |
| Travel : per diem |
(worker) |
46,56 |
| Travel : per diem |
(executive) |
58,20 |
| "meal allowance" : |
|
|
| . day allowance (at the company) |
|
2,91 |
| . night allowance (at the company) |
|
4,37 |
| . Meal at the building site (outside the company) |
|
5,82 |
|
CAUTION. These figures are exemption limits.
Your applicable collective bargaining agreement may provide for higher refunds. |
|
|
|
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