Mileage allowances France 2026: official scale, calculation and tax rules

Updated April 2026 — The French mileage allowance scale (barème kilométrique) is published each year by ministerial decree and sets the reference rates for reimbursing employees and company directors who use their personal vehicle for professional purposes. For 2026, the scale was published in March 2026 and applies retroactively to the full calendar year.

This guide covers the complete scale, calculation formulas, the 20% uplift for electric and plug-in hybrid vehicles, tax deductibility conditions under CGI article 83, and the employer's documentary obligations.

Mileage allowances in France rest on two legal pillars:

• ▸CGI article 83 2° authorises employees and executives to deduct actual professional expenses — including mileage costs — instead of the standard 10% flat-rate deduction. The official scale is the reference for calculating deductible mileage.
• ▸BOSS (Bulletin officiel de la Sécurité sociale) and BOFiP RSA - BASE - 20-50 confirm that reimbursements within the official scale limits are exempt from social contributions (Urssaf). Amounts above the scale are subject to social charges and income tax.

The car scale applies three distance brackets and five fiscal horsepower (CV) levels:

d = total professional kilometres driven during the year.

Calculation example — 5 CV car, 8,000 professional km:

Allowance = (8,000 × 0.357) + 1,395 = 2,856 + 1,395 = €4,251

This amount is exempt from social contributions and is non-taxable for the employee within the scale limits.

Fiscal horsepower cap

For vehicles above 7 CV, the scale is capped at the 7 CV rate. A 12 CV car is therefore reimbursed at 7 CV rates — there is no uplift beyond that threshold. The fiscal horsepower (puissance fiscale) is shown on the vehicle registration certificate (carte grise), field P.6.

Since 2022, owners of fully electric vehicles benefit from a 20% uplift on the amounts derived from the standard scale, reflecting the absence of fuel costs but the higher purchase price and battery depreciation.

In 2026, this uplift is extended to plug-in hybrid vehicles when the professional journey is completed in electric mode — which requires retaining charging data as evidence.

Example — electric car, 5 CV equivalent, 8,000 professional km:

Base scale: €4,251 20% uplift: + €850 Total mileage allowance: €5,101

For mileage allowances to be exempt from Urssaf contributions and tax-deductible, several cumulative conditions must be met:

1. Use of a personal vehicle

The vehicle must not be provided by the company. If a company car is available, mileage allowances cannot be paid for the same vehicle. When an employee uses both a company car and a personal vehicle at different times, each trip must be documented individually.

2. Journeys must be professional in nature

Only trips made in the direct interest of the company qualify: client visits, site inspections, inter-office travel, professional events. Commuting from home to the usual place of work is not a professional journey (with limited exceptions for particularly long commutes).

3. Mandatory supporting documents

Any Urssaf or DGFIP audit may require:

• ▸a travel log (date, departure point, destination, business purpose, kilometres);
• ▸the vehicle registration certificate (to verify fiscal horsepower);
• ▸documents confirming the professional nature of each trip (meeting notes, client invitation, order confirmation).

Hayot Expertise advice: flat monthly mileage payments without a detailed log are systematically reassessed in audits. A monthly table with one row per journey — even a simple spreadsheet — provides solid protection. We recommend implementing a structured expense tracking tool from the moment the first employee is concerned.

The mileage allowance covers all vehicle running costs (depreciation, maintenance, insurance, fuel), whereas a fuel card only covers fuel. For an employee driving more than 10,000 professional km per year, the mileage allowance is generally more financially advantageous.

Employers paying mileage allowances have several obligations:

1. ▸Define a reimbursement policy: formalised in an internal memo or company rules, specifying the scale used, reimbursement conditions and expense claim deadlines.
2. ▸Verify fiscal horsepower: a reimbursement calculated on an incorrect CV rating is an audit risk.
3. ▸Correct payroll treatment: allowances within the scale do not constitute taxable salary. They appear on the pay slip as a separate non-contributory line. Amounts above the scale are subject to contributions and income tax.
4. ▸Archive documentation: 3 years for social security purposes (Urssaf), 4 years for tax purposes.

See also meal expense reimbursements 2026, laundry and uniform allowances 2026 and tax or social questions.

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What is the 2026 mileage allowance for a 5 CV car driven 8,000 professional km?

For a 5 CV car and 8,000 professional km (bracket 5,001–20,000 km), the allowance is: (8,000 × 0.357) + 1,395 = €4,251. This amount is exempt from social contributions and non-taxable for the employee within the 2026 official scale limits.

Do electric vehicles benefit from a higher mileage allowance in France?

Yes. In 2026, fully electric vehicles receive a 20% uplift on the standard scale amount. This uplift is also extended to plug-in hybrid vehicles when the professional journey is completed in electric mode, subject to retaining charging evidence. A 5 CV electric car driven 8,000 professional km would generate an allowance of €5,101.

What documents are required for mileage allowances to be Urssaf-exempt?

Urssaf requires a detailed travel log per journey showing the date, departure point, destination, professional purpose and kilometres. The vehicle registration certificate (to verify fiscal horsepower) and documents confirming the professional nature of each trip must be kept for at least 3 years.

Can an employer provide both a fuel card and mileage allowances for the same vehicle?

No. The mileage scale covers all vehicle running costs including fuel. Combining a company fuel card with mileage allowances for the same journeys constitutes double reimbursement, which is subject to social contributions and income tax. The two schemes are mutually exclusive for any given trip.