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

Verified 10 avril 2025 - Directorate for Legal and Administrative Information (Prime Minister)

Your situation

  • You share the cost with passengers
Edit

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 costs incurred.

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

You must be able to justify the following:

  • 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.

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