2026 French Mileage Allowance: Official Rates, Calculation & Records
Last updated: July 2026
The 30-second summary
The 2026 mileage allowance scale is identical to the 2025 one. Tax authorities did not increase it, for the third year in a row. It still stems from the order of March 27, 2023.
For a car, the rate ranges from €0.529/km (3 fiscal HP and below) to €0.697/km (7 fiscal HP and above) for the first 5,000 km. Beyond that, a degressive formula applies. Fully electric vehicles benefit from a 20% surcharge.
The base formula: allowance = distance driven × coefficient matching the vehicle's fiscal horsepower.
Watch out: if you're on the micro-enterprise regime, this scale doesn't apply to your taxes. We explain why right below.
Who can use the 2026 mileage scale
Three profiles are concerned.
Employees
Employees who opt for actual expenses instead of the automatic 10% flat deduction. This only makes sense if the total of your business expenses exceeds that deduction.
Employers
Employers who reimburse business trips made by an employee using their personal vehicle. Allowances paid within the scale's limits are exempt from social security contributions.
Self-employed workers under the actual expenses regime
Taxed under the BNC regime, they deduct their travel expenses when filing their 2035 tax return.
Micro-entrepreneurs: the most common confusion
If you're on the micro-enterprise regime, you cannot deduct mileage expenses from your taxes. The micro regime already applies a flat-rate allowance on your turnover (34%, 50%, or 71% depending on the activity), and this allowance is deemed to cover all your expenses, including travel. You cannot combine both.
That doesn't mean tracking your mileage is useless. Two cases remain relevant:
- Client rebilling. If you bill your travel to a client, the scale gives you a defensible, easy-to-read basis for your invoice.
- Anticipating a switch to actual expenses. If your business is growing, knowing how much you would have deducted helps you decide the right time to change regimes.
If in doubt about your situation, your accountant will settle it in thirty seconds.
2026 mileage allowance scale: the official tables
d represents the distance driven in kilometers over the year.
Cars
| Fiscal horsepower | Up to 5,000 km | 5,001 to 20,000 km | Beyond 20,000 km |
|---|---|---|---|
| 3 HP and below | d × 0.529 | (d × 0.316) + 1,065 | d × 0.370 |
| 4 HP | d × 0.606 | (d × 0.340) + 1,330 | d × 0.407 |
| 5 HP | d × 0.636 | (d × 0.357) + 1,395 | d × 0.427 |
| 6 HP | d × 0.665 | (d × 0.374) + 1,457 | d × 0.447 |
| 7 HP and above | d × 0.697 | (d × 0.394) + 1,515 | d × 0.470 |
Motorcycles and vehicles over 50cc
| Fiscal horsepower | Up to 3,000 km | 3,001 to 6,000 km | Beyond 6,000 km |
|---|---|---|---|
| 1 or 2 HP | d × 0.395 | (d × 0.099) + 891 | d × 0.248 |
| 3, 4 or 5 HP | d × 0.468 | (d × 0.082) + 1,158 | d × 0.275 |
| Over 5 HP | d × 0.606 | (d × 0.079) + 1,583 | d × 0.343 |
Mopeds and scooters of 50cc or less
| Up to 3,000 km | 3,001 to 6,000 km | Beyond 6,000 km |
|---|---|---|
| d × 0.315 | (d × 0.079) + 711 | d × 0.198 |
Electric surcharge: add 20% to the result if your vehicle is fully electric. Plug-in hybrids are excluded from this surcharge.
Where to find your fiscal horsepower: on your registration document, box P.6.
How to calculate your mileage expenses: three examples
The rule that surprises people the most: a single formula applies to your entire mileage, the one for the bracket your annual distance falls into. You do not split the calculation bracket by bracket.
Example 1 — Consultant, 4,200 km, 5 HP car
4,200 km falls into the "up to 5,000 km" bracket.
4,200 × 0.636 = €2,671.20
Example 2 — Craftsperson, 12,000 km, 5 HP car
12,000 km falls into the "5,001 to 20,000 km" bracket.
(12,000 × 0.357) + 1,395 = 4,284 + 1,395 = €5,679
Example 3 — Sales rep, 8,500 km, electric 4 HP car
(8,500 × 0.340) + 1,330 = 2,890 + 1,330 = €4,220
20% electric surcharge: 4,220 × 1.2 = €5,064
You can double-check your calculations with the official tax authority simulator.
What the scale already covers
This is the second classic mistake: adding expenses that are already included in the scale. Included are:
- vehicle depreciation
- repairs and maintenance
- tires
- fuel, or battery rental and charging costs
- vehicle insurance
So you cannot deduct your fuel receipts or garage bill on top of the scale. That would be counting the same expense twice.
However, some expenses remain deductible in addition to the scale, prorated to business use: tolls, parking fees related to a business trip, and loan interest if the vehicle was purchased on credit. Those require their own supporting documents.
Which records to keep
The scale exempts you from justifying actual expenses, but not your trips. In the event of an audit, you must be able to prove the reality and business purpose of each trip.
Keep:
- The vehicle's registration document, proving the fiscal horsepower.
- A log of your trips: date, starting point, destination, business purpose, distance.
- Receipts for ancillary expenses: toll and parking tickets, loan amortization schedule.
A simple spreadsheet is enough, as long as it's kept up to date as you go. A log reconstructed from memory in April based on last year's recollections has no evidential value, and an auditor will spot it immediately.
For the record: accounting records must be kept for 10 years, tax records for 6 years. Use the longer period applicable to your situation.
Costly mistakes
Reconstructing your trips at year-end. This is the number one cause of tax reassessment on this item. Forgotten kilometers can't be recovered, and invented ones are easy to detect.
Including home-to-work trips without limit. Beyond 40 km one way, the deduction is only allowed in full if you can justify a specific constraint (spouse's job, children's schooling, health condition). Otherwise, it's capped at 40 km.
Mixing up periods. For an employee or self-employed BNC filer declaring in 2026, the 2026 scale applies to expenses incurred in 2025. For an employer reimbursing an employee, it's the scale for the current year.
Mixing personal and business use. Only business trips count. A round trip to a client followed by a detour to the supermarket doesn't count in full.
Frequently asked questions
What is the 2026 mileage allowance scale?
The 2026 mileage allowance scale is identical to the 2025 one, with no increase. For a car driven up to 5,000 km, it ranges from €0.529/km for 3 fiscal HP and below to €0.697/km for 7 fiscal HP and above. A 20% surcharge applies to fully electric vehicles.
Can a micro-entrepreneur deduct mileage expenses?
No. The micro-enterprise regime applies a flat-rate allowance on turnover that already covers all expenses, including travel. This allowance cannot be combined with a mileage deduction. The scale remains useful for rebilling travel costs to a client.
Do I need to keep fuel receipts alongside the mileage allowance?
No, fuel is already included in the scale. However, you must keep the vehicle's registration document and a detailed log of your business trips: date, route, distance, and purpose. Tolls and parking fees, on the other hand, must be justified separately.
How do I calculate mileage expenses for an electric car?
Apply the formula matching the fiscal horsepower and distance, then add a 20% surcharge to the result. Example for a 4 HP electric car over 8,500 km: (8,500 × 0.340) + 1,330 = €4,220, then €4,220 × 1.2 = €5,064. Plug-in hybrids do not benefit from this surcharge.
What is the difference between mileage expenses and mileage allowances?
Mileage expenses refer to the deduction you calculate for your own tax return. Mileage allowances refer to the amount an employer pays an employee who uses their personal vehicle. Both are based on the same official scale.
Track your mileage without the hassle
The hard part isn't the calculation — it's keeping the log. A trip not recorded the same day is a trip lost, and over a year these omissions add up to hundreds of euros.
With ScanCompta, you log a trip in ten seconds from your phone: date, destination, distance. The amount is calculated automatically based on your rate, and everything goes into your monthly export alongside your other receipts, ready for your accountant. No photo is needed, and mileage expenses don't count against your scan quota.
This article is provided for informational purposes and does not constitute tax advice. Applicable rules depend on your personal situation. For any binding decision, consult your accountant or the official website impots.gouv.fr.
Last updated: July 2026. Scale from the order of March 27, 2023, renewed for 2026.