{"id":25480,"date":"2022-02-14T12:48:59","date_gmt":"2022-02-14T10:48:59","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=25480"},"modified":"2022-02-14T12:49:03","modified_gmt":"2022-02-14T10:49:03","slug":"indemnites-kilometriques-revalorisation-du-bareme-de-10","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2022\/02\/14\/indemnites-kilometriques-revalorisation-du-bareme-de-10\/","title":{"rendered":"Indemnit\u00e9s kilom\u00e9triques\u00a0: revalorisation du bar\u00e8me de 10%"},"content":{"rendered":"\n

Conform\u00e9ment \u00e0 l\u2019annonce du Premier ministre fin janvier, un arr\u00eat\u00e9 publi\u00e9 ce 13 f\u00e9vrier<\/strong><\/a> revalorise le bar\u00e8me des indemnit\u00e9s kilom\u00e9triques<\/strong> d\u2019environ 10%.<\/p>\n

Le nouveau bar\u00e8me pour les automobiles<\/strong><\/h2>\n

La fin de l\u2019ann\u00e9e 2021 et le d\u00e9but de l\u2019ann\u00e9e 2022 sont marqu\u00e9s par la hausse continue des prix du carburant. Apr\u00e8s l\u2019indemnit\u00e9 inflation de 100 \u20ac attribu\u00e9e \u00e0 plusieurs millions de Fran\u00e7ais pour faire face \u00e0 la hausse des co\u00fbts de l\u2019\u00e9nergie, le 25 janvier, Jean Castex a annonc\u00e9 une augmentation des tarifs du bar\u00e8me des indemnit\u00e9s kilom\u00e9triques<\/strong> de 10%<\/strong>. L\u2019arr\u00eat\u00e9 correspondant vient d\u2019\u00eatre publi\u00e9 ce 13 f\u00e9vrier.<\/p>\n

Extrait arr\u00eat\u00e9 du 1er<\/sup> f\u00e9vrier 2022 fixant le bar\u00e8me forfaitaire d\u2019\u00e9valuation des frais de d\u00e9placement<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n
\n

TARIF APPLICABLE AUX AUTOMOBILES<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n


Puissance administrative<\/strong><\/p>\n<\/td>\n

\n


Jusqu’\u00e0 5 000 km<\/strong><\/p>\n<\/td>\n

\n


De 5 001 \u00e0 20 000 km<\/strong><\/p>\n<\/td>\n

\n


Au-del\u00e0 de 20 000 km<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n


3 CV et moins<\/p>\n<\/td>\n

\n


d * 0,502<\/p>\n<\/td>\n

\n


(d *0,3) + 1007<\/p>\n<\/td>\n

\n


d * 0,35<\/p>\n<\/td>\n<\/tr>\n

\n


4 CV<\/p>\n<\/td>\n

\n


d * 0,575<\/p>\n<\/td>\n

\n


(d * 0,323) + 1262<\/p>\n<\/td>\n

\n


d * 0,387<\/p>\n<\/td>\n<\/tr>\n

\n


5 CV<\/p>\n<\/td>\n

\n


d * 0,603<\/p>\n<\/td>\n

\n


(d * 0,339) + 1320<\/p>\n<\/td>\n

\n


d * 0,405<\/p>\n<\/td>\n<\/tr>\n

\n


6 CV<\/p>\n<\/td>\n

\n


d * 0,631<\/p>\n<\/td>\n

\n


(d * 0,355) + 1382<\/p>\n<\/td>\n

\n


d * 0,425<\/p>\n<\/td>\n<\/tr>\n

\n


7 CV et plus<\/p>\n<\/td>\n

\n


d * 0,661<\/p>\n<\/td>\n

\n


(d *0,374) + 1435<\/p>\n<\/td>\n

\n


d * 0,446<\/p>\n<\/td>\n<\/tr>\n

\n


d repr\u00e9sente la distance parcourue en kilom\u00e8tres<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00c0 titre d\u2019exemple, un salari\u00e9 r\u00e9alisant 10.000 km pour ses trajets entre son domicile et son lieu de travail avec son v\u00e9hicule personnel de 5 CV pourra d\u00e9duire au titre de l\u2019imposition des revenus de 2021, s\u2019il opte pour la d\u00e9duction des frais r\u00e9els, (10.000 X 0,339)+ 1.320 = 4.710 \u20ac. Avec le bar\u00e8me applicable l\u2019an dernier, l\u2019\u00e9valuation aurait \u00e9t\u00e9 de 4.280 \u20ac soit une diff\u00e9rence de 430 \u20ac repr\u00e9sentant une revalorisation de 10%. La distance domicile-lieu de travail est alors plafonn\u00e9e \u00e0 40 km.<\/p>\n

Outre l\u2019option pour les frais r\u00e9els \u00e0 l\u2019imp\u00f4t sur le revenu<\/strong>, le bar\u00e8me peut \u00e9galement \u00eatre utilis\u00e9\u00a0:<\/p>\n

    \n
  • Par les employeurs<\/strong> pour indemniser leurs salari\u00e9s pour les d\u00e9placements professionnels r\u00e9alis\u00e9s avec leur v\u00e9hicule personnel, \u00e0 l\u2019exclusion des d\u00e9placements entre leur domicile et le lieu de travail<\/li>\n
  • Pour indemniser les dirigeants de soci\u00e9t\u00e9s<\/strong> soumises \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s<\/li>\n
  • Pour \u00e9valuer forfaitairement les charges d\u00e9ductibles du b\u00e9n\u00e9fice des exploitants relevant des BNC<\/strong> (b\u00e9n\u00e9fices non commerciaux) au titre des d\u00e9placements professionnels r\u00e9alis\u00e9s avec le v\u00e9hicule personnel.<\/li>\n<\/ul>\n

    Le bar\u00e8me des motos et cyclomoteurs<\/strong><\/h2>\n

    Les bar\u00e8mes des indemnit\u00e9s kilom\u00e9triques pour l\u2019usage d\u2019une motocyclette<\/strong> ou d\u2019un cyclomoteur<\/strong> sont \u00e9galement revaloris\u00e9s de 10%.<\/p>\n

    Extrait arr\u00eat\u00e9 du 1er<\/sup> f\u00e9vrier 2022 fixant le bar\u00e8me forfaitaire d\u2019\u00e9valuation des frais de d\u00e9placement<\/strong><\/p>\n\n\n\n\n\n\n\n\n
    \n

    TARIF APPLICABLE AUX MOTOCYCLETTES<\/strong><\/p>\n<\/td>\n<\/tr>\n

    \n


    Puissance administrative<\/strong><\/p>\n<\/td>\n

    		\n


    Jusqu’\u00e0 3 000 km<\/strong><\/p>\n<\/td>\n

    		\n


    De 3 001 \u00e0 6 000 km<\/strong><\/p>\n<\/td>\n

    		\n


    Au-del\u00e0 de 6 000 km<\/strong><\/p>\n<\/td>\n<\/tr>\n

    \n


    1 ou 2 CV<\/strong><\/p>\n<\/td>\n

    		\n


    d * 0,375<\/strong><\/p>\n<\/td>\n

    		\n


    (d * 0,094) + 845<\/strong><\/p>\n<\/td>\n

    		\n


    d * 0,234<\/strong><\/p>\n<\/td>\n<\/tr>\n

    \n


    3, 4 ou 5 CV<\/strong><\/p>\n<\/td>\n

    		\n


    d * 0,444<\/strong><\/p>\n<\/td>\n

    		\n


    (d * 0,078) + 1099<\/strong><\/p>\n<\/td>\n

    		\n


    d * 0,261<\/strong><\/p>\n<\/td>\n<\/tr>\n

    \n


    plus de 5 CV<\/strong><\/p>\n<\/td>\n

    		\n


    d * 0,575<\/strong><\/p>\n<\/td>\n

    		\n


    (d * 0,075) + 1502<\/strong><\/p>\n<\/td>\n

    		\n


    d * 0,325<\/strong><\/p>\n<\/td>\n<\/tr>\n

    \n


    d repr\u00e9sente la distance parcourue en kilom\u00e8tres<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    \u00a0<\/p>\n\n\n\n\n\n\n
    \n

    TARIF APPLICABLE AUX CYCLOMOTEURS<\/strong><\/p>\n<\/td>\n<\/tr>\n

    \n


    Jusqu’\u00e0 3 000 km<\/strong><\/p>\n<\/td>\n

    		\n


    De 3 001 km \u00e0 6 000 km<\/strong><\/p>\n<\/td>\n

    		\n


    Au-del\u00e0 de 6 000 km<\/strong><\/p>\n<\/td>\n<\/tr>\n

    \n


    d * 0,299<\/strong><\/p>\n<\/td>\n

    		\n


    (d * 0,07) + 458<\/strong><\/p>\n<\/td>\n

    		\n


    d * 0,162<\/strong><\/p>\n<\/td>\n<\/tr>\n

    \n


    d repr\u00e9sente la distance parcourue en kilom\u00e8tres<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    En outre, en cas d\u2019\u00e9valuation pour un v\u00e9hicule \u00e9lectrique<\/strong>, le montant d\u2019indemnisation obtenu doit \u00eatre major\u00e9 de 20%<\/strong> (article 6B II annexe IV du CGI).<\/p>\n","protected":false},"excerpt":{"rendered":"

    Conform\u00e9ment \u00e0 l\u2019annonce du Premier ministre fin janvier, un arr\u00eat\u00e9 publi\u00e9 ce 13 f\u00e9vrier revalorise le bar\u00e8me des indemnit\u00e9s kilom\u00e9triques d\u2019environ 10%. Le nouveau bar\u00e8me pour les automobiles La fin de l\u2019ann\u00e9e 2021 et le d\u00e9but de l\u2019ann\u00e9e 2022 sont marqu\u00e9s par la hausse continue des prix du carburant. Apr\u00e8s l\u2019indemnit\u00e9 inflation de 100 \u20ac […]<\/p>\n","protected":false},"author":45,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"quote","meta":{"_acf_changed":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[12,3,8],"tags":[1039,1636],"class_list":["post-25480","post","type-post","status-publish","format-quote","hentry","category-actualites","category-comptabilite-fiscalite-et-gestion-financiere","category-paie-et-administration-du-personnel","tag-impot-sur-le-revenu","tag-indemnites-kilometriques","post_format-post-format-quote"],"acf":[],"yoast_head":"\nIndemnit\u00e9s kilom\u00e9triques\u00a0: revalorisation du bar\u00e8me de 10% - Le Blog GERESO<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gereso.com\/actualites\/2022\/02\/14\/indemnites-kilometriques-revalorisation-du-bareme-de-10\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Indemnit\u00e9s kilom\u00e9triques\u00a0: revalorisation du bar\u00e8me de 10% - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"Conform\u00e9ment \u00e0 l\u2019annonce du Premier ministre fin janvier, un arr\u00eat\u00e9 publi\u00e9 ce 13 f\u00e9vrier revalorise le bar\u00e8me des indemnit\u00e9s kilom\u00e9triques d\u2019environ 10%. 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