Income Tax - Do I have to report carpooling income? - Cost sharing

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

Your situation

  • You share the costs with passengers
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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.

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