France mileage allowance (frais kilométriques) calculator
The official scale for your vehicle in France, the 40 km cap and the comparison with the flat 10% deduction: actual expenses or flat rate?
Mileage expenses from the scale
€4,251
for 8,000 km in the year: car, 5 CV, combustion or hybrid
- Flat rate of 10%: €3,200
- Actual expenses: €1,051 more
- Threshold: 5,057 km a year
With 8,000 km a year, the scale gives €4,251, which is €1,051 more than the flat 10% deduction (€3,200): actual expenses are more advantageous. At a 30% tax bracket, that is about €315 less tax.
From 5,057 km a year, that is 12.7 km per trip for 200 days, actual expenses exceed the flat rate. You cannot combine the two: choosing actual expenses means giving up the flat 10% deduction for all your salaries of the year.
- Actual expenses replace the 10% deduction for all your salaries of the year, and they must be justified: keep the registration certificate and the invoices, and detail the expenses in an annex note to the return.
- If your employer reimbursed these expenses or paid you an allowance, add it to your taxable income.
I’m not an accountant or a financial advisor. This is an estimate, for information only. Check with a professional before you decide.
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| Distance used for the tripone way | 20 km | |
|---|---|---|
| Home-work kilometers20 km × 2 × 200 days | 8,000 km | |
| = | Kilometers of the year | 8,000 km |
| Scale appliedfrom 5,001 to 20,000 km: car, 5 CV, combustion or hybrid | €0.357 × km + €1,395 | |
| = | Mileage expensesrounded to the euro, like the official simulator | €4,251 |
| = | Total actual expenses | €4,251.00 |
| Flat 10% deductionat least €509, at most €14,555 | €3,200.00 | |
| Actual expenses minus flat rateto deduct on top of the flat rate: actual expenses win | +€1,051.00 | |
| Tax saved by your bracket, about | ||
| Bracket at 11%the gap multiplied by the bracket: an estimate | €116 | |
| Bracket at 30%the gap multiplied by the bracket: an estimate | €315 | |
| Bracket at 41%the gap multiplied by the bracket: an estimate | €431 | |
| Bracket at 45%the gap multiplied by the bracket: an estimate | €473 |
How it works
- The mileage scale is an official per-kilometer rate that replaces the real calculation of a vehicle’s costs: it covers depreciation, maintenance and repairs, tires, fuel or electricity and insurance (BOFiP). It depends on the type of vehicle, its tax horsepower and the kilometers of the year, in bands: for a 5 CV car, €0.636 a kilometer up to 5,000 km, (€0.357 × km) + €1,395 from 5,001 to 20,000 km and €0.427 a kilometer beyond.
- For an electric vehicle, all the coefficients are increased by 20% (Service Public; the coefficients are rounded to three decimals).
- The commuting kilometers are the one-way distance × 2 × the number of commuting days. Up to 40 km the deduction is allowed if justified; beyond that, particular circumstances are needed, otherwise only the first 40 kilometers count, that is 80 km a day (BOFiP). Other business kilometers are added: the scale applies to the vehicle’s total.
- Expenses the scale does not cover, such as parking and tolls, are added, then the total is compared with the flat 10% deduction of your salaries, at least €509 and at most €14,555 (Service Public). The two cannot be combined.
- The tax saved is the gap between actual expenses and the flat rate, multiplied by your tax bracket (11, 30, 41 or 45%): it is an estimate, because the tax depends on the whole household.
Worked example
€32,000 salary, 5 CV petrol car, 20 km each way, 200 days: 20 × 2 × 200 = 8,000 km. Scale of the second band: 0.357 × 8,000 + 1,395 = €4,251. The flat rate is 10% of 32,000, i.e. €3,200: actual expenses win by €1,051, which is €315 of tax at 30% and €116 at 11%. Threshold: (3,200 − 1,395) ÷ 0.357 = 5,056.02, so from 5,057 km a year, i.e. 12.7 km each way for 200 days.
Sources
- impots.gouv.fr: simulate your mileage expenses (the official scale and calculation) (in French)
- Service Public: professional expenses: flat rate or actual expenses (deduction) (in French)
- BOFiP: flat-rate scales of cost per kilometer (BOI-BAREME-000001) (in French)
- BOFiP: deduction of actual expenses: travel and meal expenses (BOI-RSA-BASE-30-50-30-20) (in French)
- BOFiP: deduction of actual expenses: option and general rules (BOI-RSA-BASE-30-50-30) (in French)
Text checked on October 5, 2026
Good to know
- This calculation concerns an employee who uses their own vehicle to go to work and for business trips. The scale applies separately to each vehicle; the self-employed and micro-entrepreneurs have other rules.
- The coefficients are those of the tax administration’s official simulator on 5 October 2026. They are the same as the BOFiP’s for 2022 income (order of 27 March 2023): they have therefore not been revalued since. When they are, this calculation will be updated.
- The scale does not exempt you from justifying: you must be able to prove the vehicle used and the frequency of the trips, with the registration certificate, maintenance invoices or the insurance contract. The vehicle must belong to the employee or their tax household; with a rented vehicle, the rent is not deductible on top of the scale.
- Not counted here: the sustainable mobility package, bike allowances, meal expenses and second-residence costs (which have their own rules), interest on a car loan and the private-use share of the vehicle: enter only business kilometers.
- There is no need to choose right away: actual expenses can be claimed by a claim, in principle until 31 December of the third year after the one of the salary (BOFiP). For a specific case, see the tax office or a tax adviser.
Frequently asked questions
What is the mileage scale for the 2026 tax return?
A per-kilometer rate depending on the vehicle, its tax horsepower and the distance of the year. For a 5 CV car: €0.636 a kilometer up to 5,000 km, (€0.357 × km) + €1,395 from 5,001 to 20,000 km, €0.427 a kilometer beyond; electric vehicles are increased by 20% (official simulator, Service Public).
Actual expenses or the 10% deduction: how do I choose?
You cannot combine the two. The flat deduction is 10% of the salary, at least €509 and at most €14,555; actual expenses are worth it when their justified total exceeds that amount (Service Public).
What home-work distance can be deducted?
Up to 40 km, the deduction is allowed as of right if justified. Beyond that, the distance must be justified by particular circumstances; without that, you deduct the first 40 kilometers, that is 80 km a day (BOFiP).
How do I declare actual expenses?
By entering the total on the actual-expenses line of the return and detailing their nature and amount in an annex note. The receipts are not attached: you keep them for 3 years at the tax office’s disposal (Service Public).
What if my employer reimburses my expenses?
If you choose actual expenses, you add to your taxable income the allowances and reimbursements received from the employer for these expenses (Service Public). Exempt allowances, used for their purpose, do not have to be added, but you then deduct only the rest (BOFiP).
Are parking and tolls in the scale?
No: the scale covers depreciation, maintenance, tires, fuel or electricity and insurance. Garage (parking) costs, tolls and interest on the vehicle loan are added, with receipts (BOFiP). Use the «Other actual expenses» field.
Next step
- The calculatorFrance income tax calculator 2026
- The calculatorFrance salary calculator 2026: gross to net