Mileage scale 2026: how to use it correctly?

Updated March 30, 2026 - The 2026 mileage scale serves as a practical reference to evaluate certain vehicle costs. But a lot of confusion persists between tax use for real expenses and business use for mileage allowances paid to employees or managers.

The scale is used to evaluate travel costs within a framework determined by texts and administrative practices. It does not replace either a refund policy or verification of actual professional use of the vehicle.

To complete, see Mileage allowances 2026, Professional expenses and Social, payroll and remuneration.

• ▸confuse real costs and employer reimbursements;
• ▸use a scale without checking the reference year;
• ▸forget the justification for the kilometers;
• ▸apply the scale to non-professional journeys.

Hayot Expertise Advice: the scale is a calculation tool, not an exemption from proof. Without movement logic and without minimal trace, the application of the scale remains fragile.

• ▸date and reason for the trip;
• ▸mileage;
• ▸vehicle used;
• ▸link with professional activity.

We can help you articulate scales, expense reports, supporting documents and accounting or payroll processing.

Quick link: Structuring your professional expenses and reimbursements

The 2026 mileage scale is useful, but it must be used in the right framework and with the right evidence. It is the combination of calculation + supporting documents that secures the processing.

Contact: Want to check if your mileage reimbursements are correct? Our firm can help you review your practices and your supporting documents. Make an appointment with Hayot Expertise

(Official sources: Impots.gouv, CGI, Urssaf)