When should I file my 2022 tax return?
The online tax return service will be open from Thursday April 7, 2022 on the impots.gouv website for 2021 income. Declaration deadlines vary depending on the taxpayer's département of residence:
- Tuesday, May 24, 2022 at midnight for departments 01 (Ain) to 19 (Corrèze) and for non-residents who received taxable income from French sources in France in 2021;
- Tuesday, May 31, 2022 for departments from 20 (Corse-du-Sud) to 54 (Meurthe-et-Moselle);
- Wednesday June 8, 2022 in departments from 55 (Meuse) to 976 (Mayotte).
Good to know, for the third year running, automatic tax returns have been introduced to simplify tax returns for most households. Once the tax authorities have all the information they need to tax your income, all you have to do is validate the declaration.
How do I file my tax return?
- Log on to impots.gouv.fr
- All you have to do now is check the information you have entered:
- If the information is correct, the declaration is validated and you have nothing further to do.
- If the information is incomplete, you must rectify your declaration.
A 20% surcharge on deductible expenses for drivers with electric cars
The government has introduced a 20% surcharge on the expenses that can be deducted from income for drivers of electric cars.
The measure already applies to 2022 tax, to be paid on the basis of 2021 income to be declared from April 2022.
All the more reason to buy an electric vehicle! It's just one of a range of incentives designed to speed up the transition to cleaner vehicles in France.
- Ecological bonus of €6, 000 currently available for electric vehicles
- Conversion bonus for low-income households
The new decree published in the Journal Officiel provides for a 20% increase in the amount of travel expenses that can be deducted from income. The new rates (see below) are still calculated on the basis of vehicle power and the number of kilometers traveled.
New mileage rates for electric vehicles
In principle, the mileage scale changes every year. The scale to be used in 2023 for the tax return to be sent in the spring will be published by decree in the Journal Officiel in February 2023. There are several different scales: the mileage scale for cars must be distinguished from the mileage scale for motorcycles and scooters. These different scales are published by the tax authorities in the same decree.
The 2023 kilometric scale should be significantly higher than last year's scale. The 2022 kilometric scale for car journeys was as follows. The letter d denotes the distance covered in km during the year. The coefficient applicable to this distance increases according to the power of your vehicle (in fiscal horsepower, abbreviated "HP"), up to a maximum of 7 HP.
Attached is the 2022 grid for motorists:
| Fiscal power | Distance (d) up to 5,000 km | Distance (d) from 5,001 to 20,000 km | Distance (d) over 20,000 km |
| 3 HP and less | d x 0.502 | (d x 0.3) + 1007 | d x 0.35 |
| 4 CV | d x 0.575 | (d x 0.323) + 1262 | d x 0.387 |
| 5 CV | d x 0.603 | (d x 0.339) + 1320 | d x 0.405 |
| 6 CV | d x 0.631 | (d x 0.355) + 1382 | d x 0.425 |
| 7 CV and more | d x 0.661 | (d x 0.374) + 1435 | d x 0.446 |
The 20% surcharge (compared with conventional grids) also applies to electric two-wheelers (where available).
| Type of two-wheelers | Distance (d) up to 3,000 km | Distance (d) from 3,001 to 6,000 km | Distance (d) over 6,000 km |
| 1 or 2 CV | d x 0.375 | (d x 0.094) + 845 | d x 0.234 |
| 3, 4, 5 HP | d x 0.444 | (d x 0.078) + 1099 | d x 0.261 |
| More than 5 HP | d x 0.575 | (d x 0.075) + 1502 | d x 0.325 |
* 2 wheels larger than 50 cm³.
| Rates applicable to electric mopeds* (in euros) for the 2021 tax return | ||
| Distance (d) up to 3,000 km | Distance (d) from 3,001 to 6,000 km | Distance (d) over 6,000 km |
| d x 0.299 | (d x 0.070) + 458 | d x 0.162 |
* 2 wheels under 50 cm³.
An advantageous scale
This mileage scale is based on the power of the car and the distance traveled, in order to evaluate the expenses linked to the use of the personal car. So if you drove an electric car 7,000 km in 2022, you could deduct €3,728 from your income.
This new benefit is available when the taxpayer has opted to deduct actual expenses. This option may be more advantageous than the 10% deduction automatically applied by the tax authorities to employees' remuneration.
