{"id":34916,"date":"2023-06-05T11:55:07","date_gmt":"2023-06-05T09:55:07","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=34916"},"modified":"2023-06-05T11:55:09","modified_gmt":"2023-06-05T09:55:09","slug":"revalorisation-bareme-indemnites-kilometriques","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2023\/06\/05\/revalorisation-bareme-indemnites-kilometriques\/","title":{"rendered":"Revalorisation du bar\u00e8me des indemnit\u00e9s kilom\u00e9triques"},"content":{"rendered":"\n<h2 style=\"color:#D10016\"><strong>D\u00e9duction des frais r\u00e9els pour l\u2019imp\u00f4t sur le revenu<\/strong><\/h2>\n\n\n\n<p>Le bar\u00e8me est applicable en cas d\u2019option pour les frais r\u00e9els de la part du contribuable. Il peut dans ce cas d\u00e9duire de ses revenus, pour les <strong>trajets <\/strong>effectu\u00e9s entre son <strong>domicile <\/strong>et son <strong>lieu de travail<\/strong>&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>soit <\/strong>les d\u00e9penses r\u00e9ellement engag\u00e9es&nbsp;;<\/li>\n\n\n\n<li><strong>soit <\/strong>une somme forfaitaire qui r\u00e9sulte de l\u2019application du <strong>bar\u00e8me fiscal <\/strong>des indemnit\u00e9s kilom\u00e9triques.<\/li>\n<\/ul>\n\n\n\n<p>PS&nbsp;: les <strong>v\u00e9hicules \u00e9lectriques <\/strong>se voient appliquer une majoration de 20&nbsp;% du montant des frais de d\u00e9placement calcul\u00e9s en application du bar\u00e8me.<\/p>\n\n\n\n<h2 style=\"color:#D10016\"><strong>Cons\u00e9quences en mati\u00e8re de cotisations sociales<\/strong><\/h2>\n\n\n\n<p>Le bar\u00e8me fiscal des indemnit\u00e9s kilom\u00e9triques sert \u00e9galement de r\u00e9f\u00e9rence en mati\u00e8re sociale.<\/p>\n\n\n\n<p>En effet, l\u2019indemnit\u00e9 forfaitaire kilom\u00e9trique vers\u00e9e par l\u2019employeur est <strong>r\u00e9put\u00e9e utilis\u00e9e conform\u00e9ment \u00e0 son objet <\/strong>et exclue de l\u2019assiette des cotisations de S\u00e9curit\u00e9 sociale, sous r\u00e9serve qu\u2019elle ne d\u00e9passe pas les <strong>limites <\/strong>fix\u00e9es par les bar\u00e8mes kilom\u00e9triques d\u00e9termin\u00e9s par l\u2019administration fiscale.<\/p>\n\n\n\n<p>Pour la fraction qui exc\u00e8de la d\u00e9duction admise par l\u2019administration fiscale, les indemnit\u00e9s forfaitaires ne sont exclues de l\u2019assiette des cotisations qu\u2019\u00e0 la condition que soit justifi\u00e9e l\u2019utilisation effective des indemnit\u00e9s conform\u00e9ment \u00e0 leur objet. Les trois tableaux du I de l\u2019article 6 B de l\u2019annexe IV au Code g\u00e9n\u00e9ral des imp\u00f4ts sont respectivement remplac\u00e9s par les trois tableaux suivants.<\/p>\n\n\n\n<p>&nbsp;<\/p>\n\n\n\n<table border=\"1\">\n<tbody>\n\t<tr>\n\t\t<td  colspan=\"5\" style=\"text-align: center;\" bgcolor=\"#d10016\" width=\"700\"><p><span style=\"color: #ffffff;\"><strong>Tarifs applicables aux automobiles <\/strong><\/span><\/p><\/td>\n\t<\/tr>\n<tr>\n\t<td style=\"text-align: center;\" bgcolor=\"#d10016\" width=\"700\"><p><span style=\"color: #ffffff;\"><strong>Puissance administrative<\/strong><\/span><\/p><\/td>\n\t<td style=\"text-align: center;\" bgcolor=\"#d10016\" width=\"700\"><p><span style=\"color: #ffffff;\"><strong>Jusqu\u2019\u00e0 5 000 km<\/strong><\/span><\/p><\/td>\n\t<td style=\"text-align: center;\" bgcolor=\"#d10016\" width=\"700\"><p><span style=\"color: #ffffff;\"><strong>De 5 001\n\u00e0\n20 000 km\n<\/strong><\/span><\/p><\/td>\n\t<td style=\"text-align: center;\" bgcolor=\"#d10016\" width=\"700\"><p><span style=\"color: #ffffff;\"><strong>Au-del\u00e0 de\n20 000 km\n<\/strong><\/span><\/p><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" bgcolor=\"#d10016\" width=\"700\"><p><span style=\"color: #ffffff;\"><strong>3 CV\net moins\n<\/strong><\/span><\/p><\/td>\n\t<td style=\"text-align: center;\"  width=\"700\"><p><span><strong>d * 0,529<\/strong><\/span><\/p><\/td>\n\t<td style=\"text-align: center;\" width=\"700\"><p><span><strong>(d *0, 316)\n+ 1 065\n<\/strong><\/span><\/p><\/td>\n\t<td style=\"text-align: center;\"  width=\"700\"><p><span><strong>d * 0,370<\/strong><\/span><\/p><\/td>\n\t<\/tr>\n\t\n\t<tr>\n<td style=\"text-align: center;\" bgcolor=\"#d10016\" width=\"700\"><p><span style=\"color: #ffffff;\"><strong>4 CV<\/strong><\/span><\/p><\/td>\n\t<td style=\"text-align: center;\"  width=\"700\"><p><span><strong>d * 0,606<\/strong><\/span><\/p><\/td>\n\t<td style=\"text-align: center;\" width=\"700\"><p><span><strong>(d * 0,340)\n+ 1 330\n<\/strong><\/span><\/p><\/td>\n\t<td style=\"text-align: center;\"  width=\"700\"><p><span><strong>d * 0,407<\/strong><\/span><\/p><\/td>\n\t<\/tr>\n\t<tr>\n<td style=\"text-align: center;\" bgcolor=\"#d10016\" width=\"700\"><p><span style=\"color: #ffffff;\"><strong>5 CV<\/strong><\/span><\/p><\/td>\n\t<td style=\"text-align: center;\"  width=\"700\"><p><span><strong>d * 0,636<\/strong><\/span><\/p><\/td>\n\t<td style=\"text-align: center;\" width=\"700\"><p><span><strong>(d * 0,357)\n+ 1 395\n<\/strong><\/span><\/p><\/td>\n\t<td style=\"text-align: center;\"  width=\"700\"><p><span><strong>d * 0,427<\/strong><\/span><\/p><\/td>\n\t<\/tr>\n\t<tr>\n<td style=\"text-align: center;\" bgcolor=\"#d10016\" width=\"700\"><p><span style=\"color: #ffffff;\"><strong>6 CV<\/strong><\/span><\/p><\/td>\n\t<td style=\"text-align: center;\"  width=\"700\"><p><span><strong>d * 0,665<\/strong><\/span><\/p><\/td>\n\t<td style=\"text-align: center;\" width=\"700\"><p><span><strong>(d * 0,374)\n+ 1 457\n<\/strong><\/span><\/p><\/td>\n\t<td style=\"text-align: center;\"  width=\"700\"><p><span><strong>d * 0,447<\/strong><\/span><\/p><\/td>\n\t<\/tr>\n\t<tr>\n<td style=\"text-align: center;\" bgcolor=\"#d10016\" width=\"700\"><p><span style=\"color: #ffffff;\"><strong>7 CV\net plus\n<\/strong><\/span><\/p><\/td>\n\t<td style=\"text-align: center;\"  width=\"700\"><p><span><strong>d * 0,697<\/strong><\/span><\/p><\/td>\n\t<td style=\"text-align: center;\" width=\"700\"><p><span><strong>(d *0, 394)\n+ 1 515\n<\/strong><\/span><\/p><\/td>\n\t<td style=\"text-align: center;\"  width=\"700\"><p><span><strong>d * 0,470<\/strong><\/span><\/p><\/td>\n\t<\/tr>\n\t<tr>\n\t\t<td  colspan=\"5\" style=\"text-align: center;\"><p><em>d repr\u00e9sente la distance parcourue en kilom\u00e8tres<\/em><\/p><\/td>\n\t<\/tr>\n\n\n\n<\/tbody><!doctype html>\n\t<\/table>\n<html>\n<head>\n<meta charset=\"UTF-8\">\n<title>Document sans nom<\/title>\n<\/head>\n\n<body>\n<\/body>\n<\/html>\n\n\n\n<table border=\"1\">\n<tbody>\n\t<tr>\n\t\t<td  colspan=\"5\" style=\"text-align: center;\" bgcolor=\"#d10016\" width=\"700\"><p><span style=\"color: #ffffff;\"><strong>Tarifs applicables aux  motocylcettes <\/strong><\/span><\/p><\/td>\n\t<\/tr>\n<tr>\n\t<td style=\"text-align: center;\" bgcolor=\"#d10016\" width=\"700\"><p><span style=\"color: #ffffff;\"><strong>Puissance administrative<\/strong><\/span><\/p><\/td>\n\t<td style=\"text-align: center;\" bgcolor=\"#d10016\" width=\"700\"><p><span style=\"color: #ffffff;\"><strong>Jusqu\u2019\u00e0 3 000 km<\/strong><\/span><\/p><\/td>\n\t<td style=\"text-align: center;\" bgcolor=\"#d10016\" width=\"700\"><p><span style=\"color: #ffffff;\"><strong>De 3 001\n\u00e0\n6 000 km\n<\/strong><\/span><\/p><\/td>\n\t<td style=\"text-align: center;\" bgcolor=\"#d10016\" width=\"700\"><p><span style=\"color: #ffffff;\"><strong>Au-del\u00e0 de\n6 000 km\n<\/strong><\/span><\/p><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" bgcolor=\"#d10016\" width=\"700\"><p><span style=\"color: #ffffff;\"><strong>1 ou 2 CV\n\n<\/strong><\/span><\/p><\/td>\n\t<td style=\"text-align: center;\"  width=\"700\"><p><span><strong>d * 0,395<\/strong><\/span><\/p><\/td>\n\t<td style=\"text-align: center;\" width=\"700\"><p><span><strong>(d * 0,099)\n+ 891\n\n<\/strong><\/span><\/p><\/td>\n\t<td style=\"text-align: center;\"  width=\"700\"><p><span><strong>d * 0,248<\/strong><\/span><\/p><\/td>\n\t<\/tr>\n\t\n\t<tr>\n<td style=\"text-align: center;\" bgcolor=\"#d10016\" width=\"700\"><p><span style=\"color: #ffffff;\"><strong>3,4 ou 5 CV<\/strong><\/span><\/p><\/td>\n\t<td style=\"text-align: center;\"  width=\"700\"><p><span><strong>d * 0,468<\/strong><\/span><\/p><\/td>\n\t<td style=\"text-align: center;\" width=\"700\"><p><span><strong>(d * 0,082)\n+ 1 158\n\n<\/strong><\/span><\/p><\/td>\n\t<td style=\"text-align: center;\"  width=\"700\"><p><span><strong>d * 0,275<\/strong><\/span><\/p><\/td>\n\t<\/tr>\n\t<tr>\n<td style=\"text-align: center;\" bgcolor=\"#d10016\" width=\"700\"><p><span style=\"color: #ffffff;\"><strong>plus 5 CV<\/strong><\/span><\/p><\/td>\n\t<td style=\"text-align: center;\"  width=\"700\"><p><span><strong>d * 0,606<\/strong><\/span><\/p><\/td>\n\t<td style=\"text-align: center;\" width=\"700\"><p><span><strong>(d * 0,079)\n+ 1 583\n\n<\/strong><\/span><\/p><\/td>\n\t<td style=\"text-align: center;\"  width=\"700\"><p><span><strong>d * 0,343<\/strong><\/span><\/p><\/td>\n\t<\/tr>\n\t<tr>\n\n\t\n\t\n\t\n\t<\/tr>\n\t<tr>\n\n\t\n\t\n\t\n\t<\/tr>\n\t<tr>\n\t\t<td  colspan=\"5\" style=\"text-align: center;\"><p><em>d repr\u00e9sente la distance parcourue en kilom\u00e8tres<\/em><\/p><\/td>\n\t<\/tr>\n\n\n\n<\/tbody><!doctype html>\n\t<\/table>\n<html>\n<head>\n<meta charset=\"UTF-8\">\n<title>Document sans nom<\/title>\n<\/head>\n\n<body>\n<\/body>\n<\/html>\n\n\n\n<table border=\"1\">\n<tbody>\n\t<tr>\n\t\t<td  colspan=\"5\" style=\"text-align: center;\" bgcolor=\"#d10016\" width=\"700\"><p><span style=\"color: #ffffff;\"><strong>Tarifs applicables aux  motocylcettes <\/strong><\/span><\/p><\/td>\n\t<\/tr>\n<tr>\n\t<td style=\"text-align: center;\" bgcolor=\"#d10016\" width=\"700\"><p><span style=\"color: #ffffff;\"><strong>Jusqu\u2019\u00e0\n3 000 km\n<\/strong><\/span><\/p><\/td>\n\t<td style=\"text-align: center;\" bgcolor=\"#d10016\" width=\"700\"><p><span style=\"color: #ffffff;\"><strong>De 3 001\n\u00e0 6 000 km\n<\/strong><\/span><\/p><\/td>\n\t\n\t<td style=\"text-align: center;\" bgcolor=\"#d10016\" width=\"700\"><p><span style=\"color: #ffffff;\"><strong>Au-del\u00e0 de\n6 000 km\n\n<\/strong><\/span><\/p><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"  width=\"700\"><p><span><strong>d * 0,315\n\n<\/strong><\/span><\/p><\/td>\n\t<td style=\"text-align: center;\"  width=\"700\"><p><span><strong>(d * 0,079)\n+ 711\n<\/strong><\/span><\/p><\/td>\n\t\n\t<td style=\"text-align: center;\"  width=\"700\"><p><span><strong>d * 0,198<\/strong><\/span><\/p><\/td>\n\t<\/tr>\n\t\n\t<tr>\n\n\t\n\t\n\t\n\t<\/tr>\n\t<tr>\n\n\n\t\n\t\n\t<\/tr>\n\t<tr>\n\n\t\n\t\n\t\n\t<\/tr>\n\t<tr>\n\n\t\n\t\n\t\n\t<\/tr>\n\t\n\n\n\n<\/tbody><!doctype html>\n\t<\/table>\n<html>\n<head>\n<meta charset=\"UTF-8\">\n<title>Document sans nom<\/title>\n<\/head>\n\n<body>\n<\/body>\n<\/html>\n\n\n\n<p><em><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000047416556\" target=\"_blank\" rel=\"noreferrer noopener\">Arr\u00eat\u00e9 du 27 mars 2023, JO du 7 avril, texte n\u00b0 4<\/a><\/em><\/p>\n\n\n\n<article class=\"obj_encart-formation\">\n<div class=\"ctn_encart\">\n<h3>Votre formation sur ce th\u00e8me<\/h3>\n<h2>&nbsp;FRAIS PROFESSIONNELS <br>ET AVANTAGES EN NATURE&nbsp;<\/h2>\n<h4>1 jour &#8211; En pr\u00e9sentiel ou \u00e0 distance<\/h4>\n<ul>\n<li><strong>Distinguer pr\u00e9cis\u00e9ment <\/strong>  frais professionnels et avantages en nature.<\/li>\n<li><strong>Respecter la l\u00e9gislation applicable<\/strong> aux avantages en nature et frais professionnels.<\/li>\n<li><strong>Adapter ses pratiques en conformit\u00e9 avec le BOSS<\/strong> et identifier les tol\u00e9rances de l&rsquo;URSSAF.<\/li>\n<\/ul>\n<div class=\"ctn_btn\">\n<a class=\"obj_btn\" target=\"_blank\" href=\"https:\/\/www.gereso.com\/FRAI\" rel=\"noopener\"><span>En savoir plus<\/span><\/a>\n<a class=\"obj_btn\" target=\"_blank\" href=\"https:\/\/www.gereso.com\/client\/programme-pdf\/FRAI.pdf\" rel=\"noopener\"><span>T\u00e9l\u00e9charger le programme PDF<\/span><\/a>\n<\/div>\n<\/article>\n","protected":false},"excerpt":{"rendered":"<p>D\u00e9duction des frais r\u00e9els pour l\u2019imp\u00f4t sur le revenu Le bar\u00e8me est applicable en cas d\u2019option pour les frais r\u00e9els de la part du contribuable. Il peut dans ce cas d\u00e9duire de ses revenus, pour les trajets effectu\u00e9s entre son domicile et son lieu de travail&nbsp;: PS&nbsp;: les v\u00e9hicules \u00e9lectriques se voient appliquer une majoration [&hellip;]<\/p>\n","protected":false},"author":32,"featured_media":35339,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[12,8],"tags":[],"class_list":["post-34916","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-paie-et-administration-du-personnel"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Revalorisation du bar\u00e8me des indemnit\u00e9s kilom\u00e9triques - 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\/06\/05\/revalorisation-bareme-indemnites-kilometriques\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Revalorisation du bar\u00e8me des indemnit\u00e9s kilom\u00e9triques - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"D\u00e9duction des frais r\u00e9els pour l\u2019imp\u00f4t sur le revenu Le bar\u00e8me est applicable en cas d\u2019option pour les frais r\u00e9els de la part du contribuable. Il peut dans ce cas d\u00e9duire de ses revenus, pour les trajets effectu\u00e9s entre son domicile et son lieu de travail&nbsp;: PS&nbsp;: les v\u00e9hicules \u00e9lectriques se voient appliquer une majoration [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.gereso.com\/actualites\/2023\/06\/05\/revalorisation-bareme-indemnites-kilometriques\/\" \/>\n<meta property=\"og:site_name\" content=\"Le Blog GERESO\" \/>\n<meta property=\"article:published_time\" content=\"2023-06-05T09:55:07+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-06-05T09:55:09+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2023\/06\/revalorisation-bareme-indemenite-kilometriques.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"600\" \/>\n\t<meta property=\"og:image:height\" content=\"400\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"\u00c9quipe GERESO\" \/>\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\/06\/05\/revalorisation-bareme-indemnites-kilometriques\/\",\"url\":\"https:\/\/www.gereso.com\/actualites\/2023\/06\/05\/revalorisation-bareme-indemnites-kilometriques\/\",\"name\":\"Revalorisation du bar\u00e8me des indemnit\u00e9s kilom\u00e9triques - 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