{"id":5683,"date":"2018-07-09T10:37:49","date_gmt":"2018-07-09T08:37:49","guid":{"rendered":"https:\/\/www.moncoyote.com\/blog\/?p=5683"},"modified":"2025-09-25T15:50:48","modified_gmt":"2025-09-25T13:50:48","slug":"indemnites-kilometriques-comment-ca-marche","status":"publish","type":"post","link":"https:\/\/www.moncoyote.com\/blog\/actualites-automobile\/indemnites-kilometriques-comment-ca-marche\/","title":{"rendered":"Indemnite\u0301s kilome\u0301triques : comment \u00e7a marche ?"},"content":{"rendered":"

Les salarie\u0301s utilisant leur propre ve\u0301hicule a\u0300 des fins professionnelles (rendez-vous clients, formation, etc.) peuvent calculer leurs frais et leurs indemnite\u0301s kilome\u0301triques gr\u00e2ce au bar\u00e8me kilome\u0301trique<\/strong>. Le bar\u00e8me kilome\u0301trique 2018 a e\u0301te\u0301 publie\u0301 par le Bulletin officiel des finances publiques \u2013 imp\u00f4ts, le 24 janvier dernier. C’est le m\u00eame qu’en 2017. Mais alors, comment est-il de\u0301fini ?<\/p>\n

Comment sont calcule\u0301es les indemnite\u0301s kilome\u0301triques ?<\/h2>\n

Le bar\u00e8me kilome\u0301trique prend en compte les de\u0301placements professionnels, mais aussi les trajets domicile-travail.<\/p>\n

Les crit\u00e8res<\/h3>\n

Ce bar\u00e8me est base\u0301 sur plusieurs param\u00e8tres :<\/p>\n

    \n
  • L’amortissement du ve\u0301hicule<\/li>\n
  • L’assurance<\/li>\n
  • Les e\u0301ventuelles re\u0301parations et les frais d’entretien<\/li>\n
  • Les frais de carburant<\/li>\n
  • Les frais de pneus<\/li>\n
  • Etc.<\/li>\n<\/ul>\n

    Attention, les e\u0301le\u0301ments suivants n’entrent cependant pas dans le calcul :<\/p>\n

      \n
    • Les inte\u0301r\u00eats d’emprunt si le ve\u0301hicule a e\u0301te\u0301 achete\u0301<\/li>\n
    • Les frais de stationnement<\/li>\n
    • Les pe\u0301ages<\/li>\n<\/ul>\n

      Le calcul du bar\u00e8me<\/h3>\n

      Ensuite, le coefficient du bar\u00e8me des indemnite\u0301s kilome\u0301triques prend en compte le nombre de chevaux fiscaux de la voiture et la distance parcourue pendant l’anne\u0301e. Le coefficient augmente en fonction du nombre de chevaux de votre ve\u0301hicule (dans la limite de 7 CV fiscaux), mais baisse selon le nombre de kilom\u00e8tres parcourus pendant l’anne\u0301e. Ceux-ci sont divise\u0301s en trois tranches : moins de 5000 km, entre 5001 et 20 000 km et plus de 20 000 km.<\/p>\n

      Par exemple, si vous posse\u0301dez une voiture de 5CV et que vous avez parcouru 15 000 km, vous effectuerez le calcul suivant : (d x 0,305) + 1188. (d = distance parcourue, soit 15 000 km). Vous pouvez donc de\u0301clarer 5763 euros de frais re\u0301els.
      \nSi vous posse\u0301dez une voiture de 3CV et que vous avez roule\u0301 4200 km, vous calculerez vos frais re\u0301els de la sorte : d x 0,41. Ils s’e\u0301l\u00e8vent donc a\u0300 1722 euros.<\/p>\n

      Le bar\u00e8me des indemnite\u0301s kilome\u0301triques pour les deux-roues<\/h2>\n

      Il existe e\u0301galement un bar\u00e8me d’indemnite\u0301s kilome\u0301triques pour les personnes circulant en deux-roues. Il est identique a\u0300 celui de 2017, mais aussi a\u0300 ceux de 2016 et 2015. La\u0300 encore, on prend en compte la distance parcourue ainsi que la puissance du deux-roues :<\/p>\n

        \n
      • Cyclomoteurs de 50 cc<\/li>\n
      • Deux-roues de 1 ou 2 CV<\/li>\n
      • Deux-roues de 3, 4 et 5 CV<\/li>\n
      • Deux-roues de plus de 5 CV.<\/li>\n<\/ul>\n

        Indemnite\u0301s kilome\u0301triques et de\u0301duction fiscale<\/h2>\n

        Mais au fait, a\u0300 quoi servent re\u0301ellement les indemnite\u0301s kilome\u0301triques ? Elles permettent aux salarie\u0301s de be\u0301ne\u0301ficier, sur leur fiche d’imposition, d’une de\u0301duction de frais re\u0301els plut\u00f4t que d’opter pour la de\u0301duction forfaitaire de 10 %. Ils de\u0301duisent ainsi leurs frais re\u0301els pour la fiche d’imp\u00f4ts 2018 sur les revenus de l’anne\u0301e 2017.<\/p>\n

        La voiture de fonction, avantage en nature<\/h2>\n

        Certaines socie\u0301te\u0301s mettent a\u0300 disposition de leurs salarie\u0301s une voiture de fonction. Dans ce cas, ces derniers ne pourront pas be\u0301ne\u0301ficier d’indemnite\u0301s kilome\u0301triques. Au contraire, ils devront de\u0301clarer ce ve\u0301hicule comme un avantage en nature.
        \nLa voiture de fonction offre cependant un certain prestige au salarie\u0301 qui en be\u0301ne\u0301ficie. De plus, ce dernier peut l’utiliser pour ses de\u0301placements personnels (loisirs, vacances, etc.).<\/p>\n

        D’autres disposent de voiture de socie\u0301te\u0301 : il s’agit d’un ve\u0301hicule appartenant a\u0300 l’entreprise, que le salarie\u0301 peut utiliser pour un de\u0301placement professionnel. Elle n’est cependant pas re\u0301serve\u0301e a\u0300 un seul salarie\u0301, et ne permet pas non plus de be\u0301ne\u0301ficier d’indemnite\u0301s kilome\u0301triques.<\/p>\n","protected":false},"excerpt":{"rendered":"

        Les salarie\u0301s utilisant leur propre ve\u0301hicule a\u0300 des fins professionnelles (rendez-vous clients, formation, etc.) peuvent calculer leurs frais et leurs […]<\/p>\n","protected":false},"author":104,"featured_media":5684,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[10,12],"tags":[],"class_list":["post-5683","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites-automobile","category-automobile"],"acf":[],"yoast_head":"\nBar\u00e8me indemnite\u0301s kilome\u0301triques, comment se calculent les frais kilome\u0301triques ?<\/title>\n<meta name=\"description\" content=\"Les salarie\u0301s utilisant leur propre ve\u0301hicule a\u0300 des fins professionnelles peuvent calculer leurs frais et leurs indemnite\u0301s kilome\u0301triques. 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