Income tax - Do you have to report car-pooling income?

Verified 17 April 2024 - Directorate for Legal and Administrative Information (Prime Minister)

If you carpool as part of a trip on your own account, you do not have to report this income. However, the sum of the contributions to the costs (including the part that remains at your expense) must not exceed the costs incurred. Otherwise, the income from carpooling is taxed.

What applies to you ?

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You have no not to be declared revenue from carpooling if you respect the 3 conditions following:

You are making the move on your own account
The price you offer to passengers does not exceed the costs incurred
You are responsible for a share of the costs incurred

The costs incurred shall not exceed the limit set by the tax kilometric scale.

You must be able to justify:

Route traveled as part of your carpooling activity
Corresponding charges (toll tickets, fuel, etc.)

Please note

the amounts of the revenue you have obtained via internet platforms (Blablacar, Leboncoin...) are transmitted to the tax administration. The platform is exempt if you have completed less than €3,000 of revenue or less than 20 transactions within the year.

The revenues from your carpooling activity are taxable if you are in any of the following:

You are not making the move on your own account
The proposed rate is higher than the costs incurred
You are not responsible for any part of the travel expenses

You must then report your revenues to the tax authority.

Please note

Revenue of 2023 less than €77,700

Micro-BIC Diet

If your annual revenue does not exceed €77,700, on micro-BIC scheme (micro-company) is applicable.

Taxable profit is equal to revenue minus one abatement flat-rate payment for 50%. Expenses cannot be deducted.

Report your income online or on the top-up income tax return #2042 C PRO.

Supplementary declaration of income from self-employed occupations

Please note

if your revenues are less than €305You will not pay any taxes.

So-called real profit scheme

If your annual revenue does not exceed €77,700, you can voluntarily choose the actual profit.

This choice must be made before 1^er February of 1^re the year for which you want to receive it. The option is valid for 1 year. It is tacitly renewed each year for 1 year.

Report your receipts on the professional return n°2031-SD. You can deduct all your expenses for the exact amount on the same return.

Industrial and Commercial Benefits (BIC) Return [2024 Income Statement 2023]

You must also to declare and pay VAT on printed document No. 3517-S-SD.

Annual VAT Adjustment Declaration - Simplified scheme (No 3517-CA12)

2023 receipts over €77,700

If your annual revenues exceed €77,700, the arrangements for actual profit applies.

Report your receipts on the professional return n°2031-SD. You can deduct all your expenses for the exact amount on the same return.

Industrial and Commercial Benefits (BIC) Return [2024 Income Statement 2023]

You must also to declare and pay VAT on printed document No. 3517-S-SD.

Annual VAT Adjustment Declaration - Simplified scheme (No 3517-CA12)

Who can help me?

Find who can answer your questions in your region

For general information
Tax Information Service
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Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
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To contact the local service managing your folder
Department in charge of taxes (treasury, tax department...)