Income tax - Do you have to report car-pooling income? - Transportation for Income

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

Your situation

  • You carry passengers for an income
Edit

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.

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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.

Supplementary declaration of income from self-employed occupations

Please note

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.

Industrial and Commercial Profit Reporting (BIC)

You must also to declare and pay VAT on printed document No. 3517-S-SD.

Annual VAT Adjustment Declaration - Simplified scheme (No 3517-CA12)

Revenue of 2024 above 77 700 €

If your annual revenues exceed €77,700, the arrangements for actual profit applies.

Report your receipts on the professional return n°2031-SD. You can deduct all your expenses for the exact amount on the same return.

Industrial and Commercial Profit Reporting (BIC)

You must also to declare and pay VAT on printed document No. 3517-S-SD.

Annual VAT Adjustment Declaration - Simplified scheme (No 3517-CA12)

Who can help me?

Find who can answer your questions in your region

  • For general information

    Tax Information Service

    By telephone:

    0809 401 401

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

    Free service + call price

  • To contact the local service managing your folder

    Department in charge of taxes (treasury, tax department...)

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