Contexte fiscal 2026 : la hausse des carburants frappe les infirmiers libéraux
La TICPE (taxe intérieure de consommation sur les produits énergétiques) a augmenté de 4,6 % en janvier 2026. Pour une infirmière libérale roulant 25 000 km/an, la facture carburant dépasse 3 400 €, soit près de 9 % de son chiffre d'affaires. Le Syndicat national des infirmiers libéraux (SNIL) réclame :
- un crédit d'impôt carburant spécifique aux professions de santé mobile ;
- la réintégration de la carte professionnelle dans la liste des titres donnant droit à la carte professionnelle de transport (CPT) ;
- la déductibilité de 100 % des frais réels sans plafonnement kilométrique.
Quels dispositifs fiscaux peuvent réduire la facture en 2026 ?
1. Le crédit d'impôt pour frais de déplacement (CIFD)
Montant : 50 % des dépenses excédant 2 000 € (plafond 1 000 €). Conditions : exercice libéral, km parcourus > 6 000, justificatifs GPS ou agenda papier.
2. Le versement transport (VT) pour les remplaçants
Les infirmières remplaçantes peuvent facturer 0,42 €/km au remplaçé, exonéré de cotisations sociales jusqu’à 2 000 €/an.
3. L'amortissement accéléré du véhicule
Pour les véhicules émettant ≤ 50 g CO₂/km, l’amortissement s’effectue sur 2 ans au lieu de 5 ans, générant une économie d’IS de 30 % sur la 1re année.
Formulaire 2026 : comment déclarer vos kilomètres et obtenir le remboursement
- Téléchargez l’imprimé fiscal n° 2574-SD « Frais de déplacement professionnels » sur impots.gouv.fr (ouvre dans un nouvel onglet).
- Remplissez la case 1AK : nombre de kilomètres réellement parcourus.
- Joignez le récapitulatif kilométrique signé et tamponné par le président d’ordre régional.
- Transmettez le tout via la messagerie sécurisée avant le 15 mai 2026.
Allègement des taxes : le calendrier des prochaines décisions
Le projet de loi de finances rectificative (PLFR) pour 2026, déposé en septembre, prévoit :
- une baisse de 8 % de la TICPE pour les « carburants santé » dès le 1er janvier 2027 ;
- une prime forfaitaire de 600 € versée en avril 2027 aux professions libérales justifiant de > 7 000 km/an ;
- la refusion de la redevance diesel intégrale pour les véhicules de moins de 5 ans.
Étapes à suivre
- 1
Comparer les offres d'assurance
Utilisez un comparateur en ligne agréé pour comparer les offres de prix des carburants : le premier syndicat des infirmiers libéraux demande un "allégement des taxes" pour "ne pas laisser des patients sur le carreau". Analysez les garanties incluses et les exclusions. En 2026, les conditions ont évolué, vérifiez les informations à jour.
- 2
Vérifier les conditions du contrat
Avant de souscrire votre prix des carburants : le premier syndicat des infirmiers libéraux demande un "allégement des taxes" pour "ne pas laisser des patients sur le carreau", vérifiez les conditions de résiliation (loi Hamon) et les modalités de remboursement.
- 3
Préparer les documents nécessaires
Les documents requis pour l'prix des carburants : le premier syndicat des infirmiers libéraux demande un "allégement des taxes" pour "ne pas laisser des patients sur le carreau" incluent généralement un justificatif de situation et les informations sur le bien à assurer.
- 4
Effectuer la souscription
Pour finaliser votre prix des carburants : le premier syndicat des infirmiers libéraux demande un "allégement des taxes" pour "ne pas laisser des patients sur le carreau", choisissez le mode de paiement adapté et activez votre espace client.
- 5
Suivre et gérer votre contrat
Après avoir souscrit à votre prix des carburants : le premier syndicat des infirmiers libéraux demande un "allégement des taxes" pour "ne pas laisser des patients sur le carreau", gardez accessible votre numéro de contrat. En cas de sinistre, déclarez-le dans les 5 jours.
Conseils pratiques
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Points d'attention
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Questions fréquentes
Quel est le délai de déclaration d'un sinistre auprès de mon assurance ?
Le délai légal est de 2 jours ouvrés pour un vol, 5 jours pour un accident, et 10 jours pour un sinistre classique (tempête, dégât des eaux). En cas de catastrophe naturelle, le délai est de 10 jours après la publication de l'arrêté au Journal Officiel.
Comment résilier mon contrat d'assurance à tout moment ?
Depuis la loi Hamon (2015), vous pouvez résilier après 1 an d'ancienneté sans pénalité. Envoyez un courrier recommandé ou utilisez le droit de résiliation infra-annuelle. La résiliation prend effet 1 mois après notification.
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Équipe éditoriale GuidePratiquefr
Rédacteurs spécialisés en droit, fiscalité et finances
Rédigé et vérifié par notre équipe de rédacteurs spécialisés. Sources officielles consultées : service-public.fr, legifrance.gouv.fr, impots.gouv.fr, ameli.fr. Dernière vérification : 10 mai 2026.
Sources officielles consultées
Les informations contenues dans ce guide sont fournies à titre indicatif et ne remplacent pas un conseil professionnel personnalisé.