Mileage Allowance Calculator

The mileage allowance allows you to deduct from your income the expenses related to using your personal vehicle for work.

Expenses covered by the rates

• Vehicle depreciation
• Repair and maintenance costs
• Tire expenses
• Fuel consumption
• Insurance premiums

Expenses NOT covered (add separately)

• Toll fees
• Parking fees
• Loan interest for vehicle purchase

The bareme kilometrique (official mileage scale) is published annually by the French tax authority and allows employees to deduct the cost of using their personal vehicle for work-related travel. This deduction is part of the frais reels (actual expenses) system, which is an alternative to the standard 10% deduction for professional expenses.

Frais Reels vs the 10% Standard Deduction

Every French taxpayer faces a fundamental choice when filing their income tax return: accept the automatic 10% deduction for professional expenses or opt for frais reels (actual documented expenses). The 10% deduction is simple and requires no justification, but for employees who commute long distances or have significant work-related costs, claiming actual expenses through the mileage scale can yield substantially greater tax savings.

To determine which option is better for you, calculate your total mileage deduction using the official scale, add any other eligible professional expenses (tolls, parking, professional training, etc.), and compare the total to 10% of your net taxable salary. If your actual expenses exceed the 10% figure, opting for frais reels will reduce your tax bill.

Important: once you elect frais reels, you must justify all claimed expenses if audited. Keep a detailed log of your work-related trips including dates, destinations, purpose, and kilometers traveled.

Understanding the Official Mileage Scale

The bareme kilometrique uses three variables to calculate your deduction: the fiscal horsepower (CV) of your vehicle, the total kilometers driven for work during the year, and whether the vehicle is a car, motorcycle, or moped. The scale is structured in three distance tiers:

• Up to 5,000 km -- A simple per-kilometer rate multiplied by the distance (d x rate).
• 5,001 to 20,000 km -- A formula combining a per-kilometer rate with a fixed annual amount (d x rate + fixed).
• Over 20,000 km -- A single per-kilometer rate applied to the entire distance (d x rate).

The fiscal horsepower (CV) is indicated on your vehicle registration document (carte grise). It is not the same as actual engine horsepower -- it is a tax rating calculated from engine displacement and CO2 emissions. Vehicles are categorized from 3 CV and below to 7 CV and above.

Electric Vehicle Bonus: 20% Increase

Since 2021, drivers of 100% electric vehicles benefit from a 20% increase on the standard mileage scale. This bonus recognizes the higher purchase price of electric vehicles while encouraging the transition to cleaner transportation. The 20% uplift applies to the final calculated amount, not to individual rate components. For example, if the standard mileage calculation yields a 4,000 euro deduction, an electric vehicle owner can claim 4,800 euros.

Plug-in hybrid vehicles do not qualify for this bonus. The vehicle must be classified as 100% electric on the carte grise to be eligible.

What Expenses Can Be Added Separately

The mileage scale is designed to cover the main costs of vehicle ownership and operation: depreciation, insurance, fuel, tires, and maintenance. However, several expenses are not included in the scale and can be claimed in addition:

• Toll fees -- Highway tolls for work-related journeys can be added to your mileage deduction with supporting receipts.
• Parking fees -- Costs incurred for parking at or near your workplace, provided your employer does not reimburse them or provide free parking.
• Loan interest -- Interest paid on a loan used to purchase the vehicle used for work travel, prorated to the professional use percentage.
• Garage rental -- If you rent a garage specifically because your vehicle is needed for work, the cost is partially deductible.

Eligibility Rules and Limitations

Not all commuting distances qualify fully for the mileage deduction. The tax authority generally accepts a maximum one-way commute of 40 kilometers between home and workplace. If your commute exceeds this distance, you must justify the necessity (e.g., spouse's job location, school for children, lack of equivalent employment closer to home). If the justification is not accepted, only the first 40 km each way will be deductible.

Employees who receive a transport allowance from their employer (such as the 50% reimbursement of public transport passes, which is mandatory in France) must subtract employer contributions from their claimed expenses to avoid double-counting.

Motorcycles and Mopeds: Separate Mileage Scales

France publishes separate mileage scales for motorcycles (over 50cc) and mopeds (50cc and under), recognizing the different cost structures of these vehicles. Motorcycle rates are categorized by engine size: 1-2 CV, 3-5 CV, and over 5 CV. The per-kilometer rates are lower than for cars, reflecting reduced fuel consumption, insurance costs, and depreciation. For employees who use a motorcycle as their primary commuting vehicle, the deduction can still be substantial, particularly for long daily commutes. Mopeds and electric scooters under 50cc use the lowest scale but remain eligible for the deduction, making them a tax-efficient choice for short urban commutes.

Practical Example: Calculating Your Deduction

Consider an employee with a 5 CV vehicle who drives 12,000 km per year for work commuting. Using the 2026 scale for the 5,001-20,000 km tier, the formula is: 12,000 x 0.305 + 1,188 = 4,848 euros. If this employee's net taxable salary is 35,000 euros, the 10% standard deduction would be 3,500 euros. Since the mileage deduction of 4,848 euros exceeds 3,500 euros, opting for frais reels saves an additional 1,348 euros in taxable income. At a 30% marginal tax bracket, this translates to approximately 404 euros in annual tax savings. If the employee drives an electric vehicle, the 20% bonus brings the deduction to 5,818 euros, increasing the tax savings further. These calculations demonstrate why it is always worth running the numbers before defaulting to the standard deduction.

Record-Keeping Best Practices

If you opt for frais reels using the mileage scale, maintaining proper records is critical in case of a tax audit. Keep a detailed mileage log noting each trip's date, departure and arrival points, purpose, and distance. Record your vehicle's odometer reading at the beginning and end of the year. Retain copies of your carte grise (vehicle registration) to prove the fiscal horsepower rating, and keep receipts for any additional deductible expenses such as tolls and parking. Digital mileage tracking apps are acceptable to the French tax authority, provided the data is consistent and can be produced upon request.