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Income tax - Do you have to report car-pooling income?
Verified 01 January 2025 - Directorate for Legal and Administrative Information (Prime Minister)
Income tax: 2025 income tax return for 2024
This page is up to date on 1er January 2025.
However, forms, online services and information materials are not yet available for the 2025 tax year of the 2024 tax return. They will be made available online as soon as they become available.
Moreover, the draft budget for 2025 could not be promulgated before 1er January 2025.
If the 2025 budget changes the rules on this page, the content will be updated after the law is published in the Official Gazette.
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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Cost sharing
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
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 platforms on the internet (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 in the year.
Transportation for Income
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
The amounts of the revenue you have obtained via platforms on the internet (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 in the year.
Répondez aux questions successives et les réponses s’afficheront automatiquement
2024 revenue below €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.
If your recipes 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 1er February of 1re 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.
If your recipes 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 1er February of 1re 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.
