Riding a two-wheeler to work is not just a mobility choice: it can become a tax lever. The depreciation of a motorcycle or scooter on 4 to 5 yearsor an electrically assisted bicycle on 3 yearsmechanically reduces taxable profit, therefore income tax and, for the self-employed, social security contributions. In a mixed professional/personal assignment, only the professional portion is deductible: remember to keep a travel diary and apply the pro rata to each allocation and each expense.
Two paths coexist for user fees. The actual costs allow fuel or electricity, insurance, maintenance, tires, tolls and parking to be deducted, always on a professional pro rata basis and with supporting documents. The BNC kilometer package, reserved for liberal professions, simplifies everything: an amount per kilometer depending on the engine capacity (approximately 0.32 to 0.55 euros for motorcycle/scooter) covers fuel, maintenance and wear (tolls and parking are added separately). The right choice depends on mileage, engine capacity and costs: the more you drive, the more often the package proves to be a winner. “I compared company purchase, LOA and personal purchase + mileage allowances: simplicity and flexibility weighed heavily,” confides Valerio Grotti, founder of Studio Valerio, who ultimately opted for the last option (personal purchase + IK).
Depreciating your two-wheeler: reducing taxable profit without exposing yourself
Base the depreciation on the price including VAT if you do not recover VAT, otherwise on the price excluding VAT. Truly professional and significant accessories can be capitalized and depreciated, with small equipment expensed. For an VAE at 2,400 euros amortized on 3 yearswith 80% professional usethe annual deduction reaches 640 euros. The combined effect of tax + charges saved is often between 30 to 45% amounts deducted. Be careful with private use: travel log and prorata are your safeguards. “Business solutions seem attractive, but personal use then becomes a real subject”observes Valerio Grotti.
Actual costs or BNC package: the right plan according to your profile
An urban independent on a 125 scooter carrying out 6,000 km per year of which 80% professional can deduct from the lump sum approximately 2,160 eurosoften higher than the actual costs once the proration is applied. Conversely, a very mobile liberal on a medium-displacement motorcycle traveling 12,000 kmwith high maintenance costs, can find an even clearer advantage in the package. We do not combine package and actual for the same kilometers: choose a consistent method and keep an accurate record. “At home, mileage allowances largely cover my travel, while maintaining total freedom of use”explains Valerio Grotti.
New lever: unlock your PEE for a clean vehicle and prepare for 2026
Since the decree of July 5, 2024, the purchase of an electric or hydrogen two or three-wheeler, or a new electrically assisted bicycle, authorizes early release of the PEE exempt from income tax. Concretely, an employee with 5,000 euros on his PEE can finance its purchase without being subject to the flat tax of 31.4% of the gains from a traditional repurchase, provided that it respects the framework and deadlines of the account holder. From 2026, a “clean vehicle” tax credit will complete the arsenal for electricity and, potentially, recharging (check ceilings and accumulation). “The PEE can become an accelerator of clean equipment, provided we anticipate the paperwork”notes Valerio Grotti, who insists on discipline: invoices, statements, registration document, insurance, tickets and journey log. “In the end, the winning decision combines simplicity, controlled total cost and minimal tax risk”.
