Income Tax - Do I have to report carpooling income?

Verified 15 April 2026 - Public Service / (Prime Minister)

If you are carpooling 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 to be borne by you) must not exceed the costs incurred. Otherwise, income from carpooling is taxed.

What applies to you ?

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Cost sharing

You have not to be declared carpooling income if you meet the 3 conditions following:

  • You make the move for your own account
  • The price you offer to passengers does not exceed the costs incurred
  • You keep at your charge one share costs incurred.

The costs incurred must not exceed the limit set by the fiscal mileage scale.

You must be able to justify the following:

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

The internet platform through which you have made transactions must send you a backgrounder including the following information:

  • Number of transactions carried out in the previous year
  • Net amount collected for these transactions
  • Amount of fees and taxes levied by the platform.

This information is also transmitted to the tax authorities.

They are pre-filled in your tax return.

FYI  

The platform is exempt from any declaration if you have made less than €2,000 revenue or less than 30 transactions in the year.

Transportation for Income

The revenue from your carpooling activity is taxable if you are in one of the following:

  • You do not make the move for your own account
  • The proposed rate is higher than the costs incurred
  • You do not take part of the expenses of the trip at your expense.

You must then declare your income to the tax authorities.

Please note

The amounts of income you have obtained via internet platforms (Blablacar, Leboncoin...) are transmitted to the tax administration. The platform is exempt if you have achieved less than €2,000 revenue or less than 30 transactions in the year.

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2025 revenue of less than €77,700

Micro-BIC diet

If your annual revenues do not exceed €77,700, the micro-BIC diet (micro-company) is applicable.

Taxable profit is equal to revenue less abatement flat-rate payment for 50%.

Charges cannot be deducted.

Report your income online or on the supplementary income tax return n°2042 C PRO.

Supplementary declaration of income of self-employed professions

Please note

If your recipes are less than €305, you will not pay any tax.

So-called real profit scheme

If your annual revenues do not exceed €77,700, you can voluntarily choose the actual benefit.

This choice must be made before 1er february of the 1re year for which you wish to benefit. The option is valid for 1 year. It is tacitly renewed every year for 1 year.

Declare your recipes on the professional declaration n°2031-SD.

You can deduct all your expenses for their exact amount on the same return.

Industrial and Commercial Profit Statement (BIC)

You must also declare and pay TVA on printed matter no. 3517-S-SD.

Annual Statement of Regularization of TVA - Simplified Scheme (No. 3517-12)

2025 receipts over €77,700

If your annual revenues exceed €77,700, the system of actual benefit applies.

Declare your recipes on the professional declaration n°2031-SD. You can deduct all your expenses for their exact amount on the same return.

Industrial and Commercial Profit Statement (BIC)

You must also declare and pay TVA on printed matter no. 3517-S-SD.

Annual Statement of Regularization of TVA - Simplified Scheme (No. 3517-12)

Who can help me?

Find who can answer your questions in your region

  • For general information

    By phone:

    0809,401,401

    Monday to Friday from 8:30 am to 7 pm, excluding public holidays.

    Free service + price call

  • To contact the local service managing your file

    Tax department (treasury, tax department...))