{"id":93660,"date":"2023-04-17T00:00:00","date_gmt":"2023-04-16T22:00:00","guid":{"rendered":"https:\/\/www.secvergnaud.com\/index.php\/les-infos-du-jour\/bareme-fiscal-de-remboursement-des-frais-kilometriques-2023-3\/"},"modified":"2023-04-17T00:00:00","modified_gmt":"2023-04-16T22:00:00","slug":"bareme-fiscal-de-remboursement-des-frais-kilometriques-2023-3","status":"publish","type":"weblex-importer-post","link":"https:\/\/www.secvergnaud.com\/index.php\/les-infos-du-jour\/bareme-fiscal-de-remboursement-des-frais-kilometriques-2023-3\/","title":{"rendered":"Bar\u00e8me fiscal de remboursement des frais kilom\u00e9triques &#8211; 2023"},"content":{"rendered":"<div>\n<h2>Bar\u00e8me kilom\u00e9trique applicable aux voitures pour l\u2019imposition des revenus 2022<\/h2>\n<table align=\"center\" class=\"Table\" summary=\"\">\n<tbody>\n<tr>\n<td>\n<p align=\"center\">CV<\/p>\n<\/td>\n<td>\n<p align=\"center\">De 0 \u00e0 5 000 Kms<\/p>\n<\/td>\n<td>\n<p align=\"center\">De 5 001 \u00e0 20 000 Kms<\/p>\n<\/td>\n<td>\n<p align=\"center\">Plus de 20 000 Kms<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p align=\"center\">3 et moins<\/p>\n<\/td>\n<td>\n<p align=\"center\">0,529 x km<\/p>\n<\/td>\n<td>\n<p align=\"center\">(0,316 x km) + 1 065<\/p>\n<\/td>\n<td>\n<p align=\"center\">0,370 x km<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p align=\"center\">4<\/p>\n<\/td>\n<td>\n<p align=\"center\">0,606 x km<\/p>\n<\/td>\n<td>\n<p align=\"center\">(0,340 x km) + 1 330<\/p>\n<\/td>\n<td>\n<p align=\"center\">0,407 x km<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p align=\"center\">5<\/p>\n<\/td>\n<td>\n<p align=\"center\">0,636 x km<\/p>\n<\/td>\n<td>\n<p align=\"center\">(0,357 x km) + 1 395<\/p>\n<\/td>\n<td>\n<p align=\"center\">0,427 x km<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p align=\"center\">6<\/p>\n<\/td>\n<td>\n<p align=\"center\">0,665 x km<\/p>\n<\/td>\n<td>\n<p align=\"center\">(0,374 x km) + 1 457<\/p>\n<\/td>\n<td>\n<p align=\"center\">0,447 x km<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p align=\"center\">7 et plus<\/p>\n<\/td>\n<td>\n<p align=\"center\">0,697 x km<\/p>\n<\/td>\n<td>\n<p align=\"center\">(0,394 x km) + 1 515<\/p>\n<\/td>\n<td>\n<p align=\"center\">0,470 x km<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Pour les v\u00e9hicules \u00e9lectriques, le montant des frais de d\u00e9placement calcul\u00e9s est major\u00e9 de 20 %.<\/p>\n<h2>Bar\u00e8me kilom\u00e9trique applicable aux deux-roues (50 cm3 maximum) pour l\u2019imposition des revenus 2022<\/h2>\n<table align=\"center\" class=\"Table\" summary=\"\">\n<tbody>\n<tr>\n<td>\n<p align=\"center\">De 0 \u00e0 3 000 Kms<\/p>\n<\/td>\n<td>\n<p align=\"center\">De 3 001 \u00e0 6 000 Kms<\/p>\n<\/td>\n<td>\n<p align=\"center\">Plus de&nbsp;6 000 Kms<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p align=\"center\">0,315 x km<\/p>\n<\/td>\n<td>\n<p align=\"center\">(0,079 x km) + 711<\/p>\n<\/td>\n<td>\n<p align=\"center\">0,198 x km<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Pour les v\u00e9hicules \u00e9lectriques, le montant des frais de d\u00e9placement calcul\u00e9s est major\u00e9 de 20 %.<\/p>\n<h2>Bar\u00e8me kilom\u00e9trique applicable aux motos (plus de 50 cm3) pour l\u2019imposition des revenus 2022<\/h2>\n<table align=\"center\" class=\"Table\" summary=\"\">\n<tbody>\n<tr>\n<td>\n<p align=\"center\">CV<\/p>\n<\/td>\n<td>\n<p align=\"center\">De 0 \u00e0 3 000 Kms<\/p>\n<\/td>\n<td>\n<p align=\"center\">De 3 001 \u00e0&nbsp;6 000 Kms<\/p>\n<\/td>\n<td>\n<p align=\"center\">Plus de&nbsp;6 000 Kms<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p align=\"center\">1 ou 2<\/p>\n<\/td>\n<td>\n<p align=\"center\">0,395 x km<\/p>\n<\/td>\n<td>\n<p align=\"center\">(0,099 x km) + 891<\/p>\n<\/td>\n<td>\n<p align=\"center\">0,248 x km<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p align=\"center\">3, 4 ou 5<\/p>\n<\/td>\n<td>\n<p align=\"center\">0,468 x km<\/p>\n<\/td>\n<td>\n<p align=\"center\">(0,082 x km) + 1 158<\/p>\n<\/td>\n<td>\n<p align=\"center\">0,275 x km<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p align=\"center\">plus de 5<\/p>\n<\/td>\n<td>\n<p align=\"center\">0,606 x km<\/p>\n<\/td>\n<td>\n<p align=\"center\">(0,079 x km) + 1 583<\/p>\n<\/td>\n<td>\n<p align=\"center\">0,343 x km<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Pour les v\u00e9hicules \u00e9lectriques, le montant des frais de d\u00e9placement calcul\u00e9s est major\u00e9 de 20 %.<\/p>\n<p><strong>Source :<\/strong><strong>\u00a0<\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000047416556\" rel=\"noopener\" target=\"_blank\">Arr\u00eat\u00e9 du 27 mars 2023 fixant le bar\u00e8me forfaitaire permettant l&rsquo;\u00e9valuation des frais de d\u00e9placement relatifs \u00e0 l&rsquo;utilisation d&rsquo;un v\u00e9hicule par les b\u00e9n\u00e9ficiaires de traitements et salaires optant pour le r\u00e9gime des frais r\u00e9els d\u00e9ductibles<\/a><\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Bar\u00e8me kilom\u00e9trique applicable aux voitures pour l\u2019imposition des revenus 2022 CV De 0 \u00e0 5 000 Kms De 5 001 \u00e0 20 000 Kms Plus de 20 000 Kms 3 et moins 0,529 x km (0,316 x km) + 1 065 0,370 x km 4 0,606 x km (0,340 x km) + 1 330 0,407 [&hellip;]<\/p>\n","protected":false},"featured_media":93661,"template":"","weblex-importer-activity":[503,492,499,506,498,502,496,493,495,497,494,504,500,507,501],"weblex-importer-category":[177,39],"weblex-importer-tag":[283],"weblex-importer-keyword":[],"_links":{"self":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-post\/93660"}],"collection":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-post"}],"about":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/types\/weblex-importer-post"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/media\/93661"}],"wp:attachment":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/media?parent=93660"}],"wp:term":[{"taxonomy":"weblex-importer-activity","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-activity?post=93660"},{"taxonomy":"weblex-importer-category","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-category?post=93660"},{"taxonomy":"weblex-importer-tag","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-tag?post=93660"},{"taxonomy":"weblex-importer-keyword","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-keyword?post=93660"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}