The 2026 French mileage scale
The scale published in April 2026 covers 2025 expenses, declared in 2026. The Urssaf, which collects social contributions, applies it to the allowances employers pay in 2026. It hasn’t changed since the scale for 2022 expenses, raised by 5.4% in 2023. The scale for 2026 expenses isn’t published yet.
In the tables, d is the distance driven for work in the year, in kilometers. The result is in euros.
Petrol, diesel, hybrid or hydrogen cars
| Fiscal power | Up to 5,000 km | From 5,001 to 20,000 km | Over 20,000 km |
|---|---|---|---|
| 3 CV or less | d × 0.529 | (d × 0.316) + 1,065 | d × 0.370 |
| 4 CV | d × 0.606 | (d × 0.340) + 1,330 | d × 0.407 |
| 5 CV | d × 0.636 | (d × 0.357) + 1,395 | d × 0.427 |
| 6 CV | d × 0.665 | (d × 0.374) + 1,457 | d × 0.447 |
| 7 CV or more | d × 0.697 | (d × 0.394) + 1,515 | d × 0.470 |
Fully electric cars (scale raised by 20%)
| Fiscal power | Up to 5,000 km | From 5,001 to 20,000 km | Over 20,000 km |
|---|---|---|---|
| 3 CV or less | d × 0.635 | (d × 0.379) + 1,278 | d × 0.444 |
| 4 CV | d × 0.727 | (d × 0.408) + 1,596 | d × 0.488 |
| 5 CV | d × 0.763 | (d × 0.428) + 1,674 | d × 0.512 |
| 6 CV | d × 0.798 | (d × 0.449) + 1,748 | d × 0.536 |
| 7 CV or more | d × 0.836 | (d × 0.473) + 1,818 | d × 0.564 |
Motorbikes and scooters over 50 cc
| Fiscal power | Up to 3,000 km | From 3,001 to 6,000 km | Over 6,000 km |
|---|---|---|---|
| 1 or 2 CV | d × 0.395 | (d × 0.099) + 891 | d × 0.248 |
| 3, 4 or 5 CV | d × 0.468 | (d × 0.082) + 1,158 | d × 0.275 |
| More than 5 CV | d × 0.606 | (d × 0.079) + 1,583 | d × 0.343 |
Mopeds of 50 cc or less
| Up to 3,000 km | From 3,001 to 6,000 km | Over 6,000 km |
|---|---|---|
| d × 0.315 | (d × 0.079) + 711 | d × 0.198 |
Electric two-wheelers also have their scale raised by 20%: the tool applies it.
How to calculate your mileage allowance
Take the row for your vehicle, by its administrative power in fiscal horsepower (CV, chevaux fiscaux), and the column for the year’s distance. For 4,000 km with a 5 CV car: 4,000 × 0.636 = €2,544. For 6,750 km with the same car: (6,750 × 0.357) + 1,395 = €3,804.75. If that 5 CV car is electric, 4,000 km gives 4,000 × 0.763 = €3,052.
The scale covers the vehicle’s depreciation, repairs and servicing, tires, fuel and insurance. With receipts, you add tolls, parking and the interest on a loan taken out to buy the vehicle. Between home and work, the distance counted is in principle capped at 40 km: beyond that, you have to justify the distance, for example because your employer moved.
Who can use it?
- Employee. Your employer can pay you back for the trips you make for work with your own vehicle. These allowances are exempt from social contributions up to the scale, provided you can prove the trip and the distance, with the vehicle registration certificate (carte grise). For income tax, if you choose to deduct your actual expenses (frais réels), the scale values your vehicle costs; you then add what your employer paid you back to your taxable salary.
- Company director. The Urssaf states that flat-rate reimbursements don’t apply to presidents of an SAS, to minority or equal managers of an SARL, or to directors covered by the self-employed scheme: their expenses are assessed at their actual value. An expense report with its receipts is then the right document. For your trips, check with your accountant (expert-comptable).
- Self-employed on the réel regime, in BNC. A liberal profession under the déclaration contrôlée can opt for the scale, for personal vehicles or vehicles rented for more than 3 months. The option is taken before January 1, for the whole year and every vehicle. It isn’t possible for a vehicle specially fitted for the business, such as a taxi.
- Self-employed on the réel regime, in BIC. Vehicle costs are in principle deducted at their actual amount. With super-simplified bookkeeping (comptabilité super-simplifiée), fuel can follow a per-kilometer scale.
- Micro-entrepreneur. Your actual expenses aren’t deductible: the flat-rate allowance (abattement) already accounts for them. The expense report keeps track of your spending, without lowering your tax.
Making your expense report
One line per expense: the date, the reason, such as the client or the trip, the amount including VAT and the VAT shown on the receipt. Attach the receipt or invoice for each line to the report. For mileage, keep what proves each trip and its distance.
If you deduct your actual expenses from your salary, keep these receipts available to the tax administration for 3 years. For your other papers, our document retention tool gives the period for each one.
Frequently asked questions
What is the French mileage rate for 2026?
The same as in previous years: the scale hasn’t been raised since 2023. For a 5 CV car, it is €0.636 per kilometer up to 5,000 km, (d × 0.357) + €1,395 from 5,001 to 20,000 km, then €0.427 per kilometer beyond. Published in April 2026, it covers 2025 expenses, declared in 2026.
How do I calculate a mileage expense claim in France?
Multiply the kilometers driven for work by the coefficient of the scale for your vehicle and the year’s distance. For 420 km with a 5 CV car: 420 × 0.636 = €267.12. Put that amount on a line of your expense report, with the date and the reason for the trip.
Can a micro-entrepreneur deduct mileage allowances?
No. Under the micro regime, tax is calculated on turnover after a flat-rate allowance of 71%, 50% or 34% depending on the activity, which accounts for expenses. Entreprendre Service Public, the French government’s site for businesses, explains that actual expenses are therefore not deducted. Your travel expenses are among them.
What is the mileage rate for an electric car in France?
The scale for combustion vehicles, raised by 20%. For a 5 CV electric car, it is €0.763 per kilometer up to 5,000 km. Tick “Fully electric vehicle” in the tool: it applies the scale the Urssaf publishes, two-wheelers included.
Do I have to own the vehicle?
To deduct your actual expenses as an employee with the car scale, you, your spouse or a member of your tax household must own or co-own the car. Not for a two-wheeler. If the vehicle is rented, the rent is covered by the scale: it isn’t deducted on top.
Are tolls and parking included?
No. The scale covers the vehicle’s depreciation, servicing, tires, fuel and insurance. Tolls, parking and the interest on a loan taken out to buy the vehicle come on top, with receipts.
Sources
Scales and rules checked on October 24, 2026 (sources in French):
- Service Public, « Frais professionnels : les barèmes kilométriques 2026 sont disponibles » (9 avril 2026)
- Urssaf, « Indemnités kilométriques » (barèmes 2026, véhicules 100 % électriques compris)
- Urssaf, « Les frais professionnels » (mis à jour le 25 août 2026)
- BOFiP, BOI-BAREME-000001, barèmes du prix de revient kilométrique
- Entreprendre Service Public, « Déduction des frais liés à l’utilisation de véhicules par une entreprise individuelle » (vérifié le 25 février 2026)
- Service Public, « Impôt sur le revenu - Frais professionnels : forfait ou frais réels (déduction) » (vérifié le 15 avril 2026)
- Entreprendre Service Public, « Régime fiscal de la micro-entreprise » (vérifié le 13 mai 2026)