š Car
Same deductibility as your car, with some exceptions !
Deductibility of parking costs depends on fuel type and COĀ² emissions (see article on cars). And recoverable VAT ranges from 35% to 50%, depending on professional use (provided you have a valid VAT invoice). This does not apply to bicycles, motorcycles and utility vehicles, which are 100% deductible.
There are, however, two cases in which you can deduct these costs in full for tax purposes, and also reclaim 100% of the VAT :
Parking provided for your suppliers and customers
Parking made available to your staff, provided that the cars used are not company cars. Otherwise, the general tax deduction rule applies.
š” For small parking fees in town, you rarely have a ticket. It's possible to set a flat rate for these small expenses (usually ā¬15/month). In this case, pay for your parking with your private account.