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Module 121 min2171 wordsFree — no account

How much of the owner's car is deductible: the 20% rule, cost caps, rental and fuel

A way to check what has landed — no marks, no account · 1 section · 275 words · 6 min

Test yourself

Question 1 of 6

Question 1 of 6

A shopkeeper trading as a sole trader buys a 25,000 euro car that he also uses privately. On what cost is the deductible share worked out?

Question 2 of 6

Question 2 of 6

What share of the costs of the owner's mixed-use car is deductible?

Question 3 of 6

Question 3 of 6

A car rental starts on 1 July 2026. What ceiling applies to the rent for 2026?

Question 4 of 6

Question 4 of 6

A self-employed lawyer uses two cars for work. How many can she deduct at 20%?

Question 5 of 6

Question 5 of 6

What happens to a tank of fuel paid in cash?

Question 6 of 6

Question 6 of 6

A car has had one tenth of its book depreciation deducted for tax. What share of the gain on sale enters taxable income?

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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.