{"id":34300,"date":"2023-04-07T19:23:49","date_gmt":"2023-04-07T17:23:49","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=34300"},"modified":"2023-04-07T19:23:51","modified_gmt":"2023-04-07T17:23:51","slug":"indemnites-kilometriques-revalorisation-du-bareme-de-54","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2023\/04\/07\/indemnites-kilometriques-revalorisation-du-bareme-de-54\/","title":{"rendered":"Indemnit\u00e9s kilom\u00e9triques\u00a0: revalorisation du bar\u00e8me de 5,4%"},"content":{"rendered":"\n

Conform\u00e9ment \u00e0 l\u2019annonce du ministre d\u00e9l\u00e9gu\u00e9 aux comptes publics, un arr\u00eat\u00e9 publi\u00e9 ce 7 avril<\/strong><\/a> revalorise le bar\u00e8me des indemnit\u00e9s kilom\u00e9triques<\/strong> de 5,4%.<\/p>\n

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

Afin de faire face \u00e0 la hausse de l\u2019inflation, le ministre en charge des comptes publics, Gabriel Attal a annonc\u00e9 au mois de mars une revalorisation des tarifs du bar\u00e8me des indemnit\u00e9s kilom\u00e9triques<\/strong> de 5,4%<\/strong>. L\u2019arr\u00eat\u00e9 correspondant vient d\u2019\u00eatre publi\u00e9 ce 7 avril 2023. Elle fait suite \u00e0 la revalorisation de 10% appliqu\u00e9e l\u2019an dernier.<\/p>\n

Extrait arr\u00eat\u00e9 du 27 mars 2023 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

\u00a0<\/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<\/strong><\/p>\n<\/td>\n

\n


d * 0,529<\/strong><\/p>\n<\/td>\n

\n


(d *0,316) + 1065<\/strong><\/p>\n<\/td>\n

\n


d * 0,370<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n


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

\n


d * 0,606<\/strong><\/p>\n<\/td>\n

\n


(d * 0,340) + 1330<\/strong><\/p>\n<\/td>\n

\n


d * 0,407<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n


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

\n


d * 0,636<\/strong><\/p>\n<\/td>\n

\n


(d * 0,357) + 1395<\/strong><\/p>\n<\/td>\n

\n


d * 0,427<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n


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

\n


d * 0,665<\/strong><\/p>\n<\/td>\n

\n


(d * 0,374) + 1457<\/strong><\/p>\n<\/td>\n

\n


d * 0,447<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n


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

\n


d * 0,697<\/strong><\/p>\n<\/td>\n

\n


(d *0,394) + 1515<\/strong><\/p>\n<\/td>\n

\n


d * 0,470<\/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

Prenons pour exemple, un salari\u00e9 r\u00e9alisant 10.000 km pour ses trajets entre son domicile et son lieu de travail. Il utilise son v\u00e9hicule personnel de 5 CV. Il pourra d\u00e9duire au titre de l\u2019imposition des revenus de 2022, s\u2019il opte pour la d\u00e9duction des frais r\u00e9els, (10.000 X 0,357)+ 1.395 = 4.965\u20ac. Avec le bar\u00e8me applicable l\u2019an dernier, l\u2019\u00e9valuation aurait \u00e9t\u00e9 de 4.710 \u20ac soit une diff\u00e9rence de 255 \u20ac repr\u00e9sentant une revalorisation de 5,4%. Pour rappel, la distance domicile-lieu de travail est plafonn\u00e9e \u00e0 40 km.<\/p>\n

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

    \n
  • Pour indemniser les salari\u00e9s pour les d\u00e9placements professionnels r\u00e9alis\u00e9s avec leur v\u00e9hicule personnel.<\/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 frais de d\u00e9placement qui seront inscrits en charge dans le r\u00e9sultat 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 5,4%.<\/p>\n

    Extrait arr\u00eat\u00e9 du 27 mars 2023 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 * 0,395<\/strong><\/p>\n<\/td>\n

    		\n


    (d * 0,099) + 891<\/strong><\/p>\n<\/td>\n

    		\n


    d * 0,248<\/strong><\/p>\n<\/td>\n<\/tr>\n

    \n


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

    		\n


    d * 0,468<\/strong><\/p>\n<\/td>\n

    		\n


    (d * 0,082) + 1158<\/strong><\/p>\n<\/td>\n

    		\n


    d * 0,275<\/strong><\/p>\n<\/td>\n<\/tr>\n

    \n


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

    		\n


    d * 0,606<\/strong><\/p>\n<\/td>\n

    		\n


    (d * 0,079) + 1583<\/strong><\/p>\n<\/td>\n

    		\n


    d * 0,343<\/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 * 0,315<\/strong><\/p>\n<\/td>\n

    		\n


    (d * 0,079) + 711<\/strong><\/p>\n<\/td>\n

    		\n


    d * 0,198<\/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

    Enfin, pour les v\u00e9hicules \u00e9lectriques<\/strong>, le montant obtenu avec le bar\u00e8me doit \u00eatre major\u00e9 de 20%<\/strong> (article 6B II annexe IV du CGI).<\/p>\n

    \u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"

    Conform\u00e9ment \u00e0 l\u2019annonce du ministre d\u00e9l\u00e9gu\u00e9 aux comptes publics, un arr\u00eat\u00e9 publi\u00e9 ce 7 avril revalorise le bar\u00e8me des indemnit\u00e9s kilom\u00e9triques de 5,4%. Le nouveau bar\u00e8me pour les automobiles Afin de faire face \u00e0 la hausse de l\u2019inflation, le ministre en charge des comptes publics, Gabriel Attal a annonc\u00e9 au mois de mars une revalorisation […]<\/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":[1636],"class_list":["post-34300","post","type-post","status-publish","format-quote","hentry","category-actualites","category-comptabilite-fiscalite-et-gestion-financiere","category-paie-et-administration-du-personnel","tag-indemnites-kilometriques","post_format-post-format-quote"],"acf":[],"yoast_head":"\nIndemnit\u00e9s kilom\u00e9triques\u00a0: revalorisation du bar\u00e8me de 5,4% - 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\/2023\/04\/07\/indemnites-kilometriques-revalorisation-du-bareme-de-54\/\" \/>\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 5,4% - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"Conform\u00e9ment \u00e0 l\u2019annonce du ministre d\u00e9l\u00e9gu\u00e9 aux comptes publics, un arr\u00eat\u00e9 publi\u00e9 ce 7 avril revalorise le bar\u00e8me des indemnit\u00e9s kilom\u00e9triques de 5,4%. Le nouveau bar\u00e8me pour les automobiles Afin de faire face \u00e0 la hausse de l\u2019inflation, le ministre en charge des comptes publics, Gabriel Attal a annonc\u00e9 au mois de mars une revalorisation […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.gereso.com\/actualites\/2023\/04\/07\/indemnites-kilometriques-revalorisation-du-bareme-de-54\/\" \/>\n<meta property=\"og:site_name\" content=\"Le Blog GERESO\" \/>\n<meta property=\"article:published_time\" content=\"2023-04-07T17:23:49+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-04-07T17:23:51+00:00\" \/>\n<meta name=\"author\" content=\"Damien P\u00e9an\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/2023\/04\/07\/indemnites-kilometriques-revalorisation-du-bareme-de-54\/\",\"url\":\"https:\/\/www.gereso.com\/actualites\/2023\/04\/07\/indemnites-kilometriques-revalorisation-du-bareme-de-54\/\",\"name\":\"Indemnit\u00e9s kilom\u00e9triques\u00a0: revalorisation du bar\u00e8me de 5,4% - Le Blog GERESO\",\"isPartOf\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/#website\"},\"datePublished\":\"2023-04-07T17:23:49+00:00\",\"dateModified\":\"2023-04-07T17:23:51+00:00\",\"author\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/c91814f92d627ed4715993fbbf7c7e8d\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/2023\/04\/07\/indemnites-kilometriques-revalorisation-du-bareme-de-54\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.gereso.com\/actualites\/2023\/04\/07\/indemnites-kilometriques-revalorisation-du-bareme-de-54\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/2023\/04\/07\/indemnites-kilometriques-revalorisation-du-bareme-de-54\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.gereso.com\/actualites\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Indemnit\u00e9s kilom\u00e9triques\u00a0: revalorisation du bar\u00e8me de 5,4%\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/#website\",\"url\":\"https:\/\/www.gereso.com\/actualites\/\",\"name\":\"Le Blog GERESO\",\"description\":\"Toute l'actu RH, Finance, Fonction Publique, Management...\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.gereso.com\/actualites\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/c91814f92d627ed4715993fbbf7c7e8d\",\"name\":\"Damien P\u00e9an\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2016\/03\/damien-pean.jpg\",\"contentUrl\":\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2016\/03\/damien-pean.jpg\",\"caption\":\"Damien P\u00e9an\"},\"description\":\"Damien P\u00c9AN est titulaire du Dipl\u00f4me d'\u00e9tudes sup\u00e9rieures comptables et financi\u00e8res (DESCF). 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