Mileage scale 2026: how to use it correctly?

Updated March 30, 2026 - The 2026 mileage scale is the référence tool published each year by the tax administration to calculate travel costs by car, motorcycle or two-wheeler. Whether you are an employee declaring real expenses, manager of a small business or payroll manager, this scale determines the déductible amount of your professional transport expenses.

In summary: the 2026 mileage scale applies to cars and motorized two-wheelers for the calculation of actual costs. It is progressive according to the fiscal power of the vehicle and the number of kilometers traveled annually. Its use requires rigorous monitoring of professional travel and compliance with the ceilings set by the administration.

For the professionals who read us, the question is not only about knowing the rates. It is knowing when the scale is preferable to actual costs, how to justify your kilometers in the event of a tax audit, and what treatment to apply when a company reimburses its employees on this basis.

The kilometric scale is an official table published each year by the General Directorate of Public Finances (DGFiP). It appears on notice 2041 GP of the income tax return. This scale makes it possible to assess at a flat rate the costs linked to the use of a personal vehicle for professional purposes, without having to keep each fuel or maintenance invoice.

The calculation is based on three main variables:

• the fiscal power of the vehicle, expressed in horsepower (CV);
• the number of kilometers traveled professionally during the year;
• the family situation of the taxpayer, which may give rise to a 20% increase for taxpayers living alone and having at least one dependent child.

The scale is dégressive: the more kilometers you travel, the more the cost per kilometer decreases. This logic reflects the distribution of fixed (insurance, depreciation) and variable (fuel, maintenance) costs of the vehicle.

For completeness, see Mileage allowances 2026, Professional expenses and Social, payroll and rémunération.

The tax administration structures the scale in mileage brackets. Each tranche applies a specific calculation formula which combines a fixed part and a variable part.

Mileage bands#

Le barème 2026 reprend la structure habituelle en cinq tranches :

• up to 5,000 km: the formula applied is distance × 0.652 × (CV / 5 + 1), with a minimum of 0.652 × distance;
• from 5,001 to 8,000 km: the formula becomes (distance × 0.407 × (CV / 5 + 1)) + 1,225;
• from 8,001 to 10,000 km: the formula is (distance × 0.322 × (CV / 5 + 1)) + 1,901;
• from 10,001 to 15,000 km: the formula is (distance × 0.210 × (CV / 5 + 1)) + 3,017;
• beyond 15,000 km: the formula simplifiés to distance × 0.210 × (CV / 5 + 1).

These formulas produce a global annual amount which represents all vehicle costs: fuel, insurance, maintenance, repairs, tolls and depreciation.

Concrete example of calculation#

Let's take a salesperson with a 6 HP vehicle having traveled 12,000 kilometers professionally in 2026. He is in the 10,001-15,000 km range.

The calculation gives: 12,000 × 0.210 × (6 / 5 + 1) + 3,017 = 12,000 × 0.210 × 2.2 + 3,017 = 5,544 + 3,017 = 8,561 euros of déductible costs.

This amount will be reported on income tax return 2042, box 1AK, as actual expenses.

The employed taxpayer has the choice between two options when filing their income tax return: the automatic flat rate deduction of 10% or the déclaration of actual expenses.

The flat rate deduction of 10%#

The administration automatically applies a reduction of 10% on gross salary, within the limit of an annual ceiling. This option is simple: no supporting documents to provide, no calculations to carry out. It is generally suitable for employees whose professional expenses are modest.

The option for actual fees#

Actual expenses make it possible to deduct all professional expenses actually incurred: transportation costs (via the mileage scale), meal costs, accommodation costs, documentation costs, etc.

The option for actual expenses is interesting when the total amount of expenses exceeds the standard deduction of 10%. This is frequently the case for traveling salespeople, executives on regular trips or employees living far from their workplace.

Attention: the option for actual expenses is irrevocable for all categorical income for the year. You cannot deduct part of your actual costs and benefit from the 10% reduction for the rest. In addition, you must keep all your supporting documents for three years after filing the déclaration.

The scale does not only concern cars. Motorcycles and scooters also benefit from a specific scale, adapted to the cylinder of the vehicle.

Rates applicable to motorized two-wheelers#

The 2026 two-wheel scale distinguishes three cylinder catégories:

• less than 1 or 2 HP (up to 125 cm³);
• 3 or 4 CV (from approximately 126 to 500 cm³);
• 5 HP and more (beyond 500 cm³).

Each category has its own calculation formulas per mileage bracket, following the same decreasing logic as the automobile scale. Rates are generally higher per mile than for cars, reflecting a proportionately greater cost of insurance and maintenance.

Conditions of use of the two-wheel scale#

The conditions are identical to those of the automobile scale: the kilometers must be traveled as part of business trips, the taxpayer must keep detailed records of his journeys, and the option for actual costs must be retained overall.

A fréquent point of confusion concerns the relationship between the tax mileage scale and the mileage allowances paid by an employer to an employee using his personal vehicle.

The mileage allowance system#

When an employee uses their personal car for business travel, the employer can pay them mileage allowances. These allowances are exempt from social security contributions within the limits of the rates of the référence tax scale published by the administration.

**Beyond these rates, the excess fraction is subject to social security contributions and income tax. Urssaf refers to the same scale as that used for the déclaration of real expenses of individuals.

Required supporting documents#

So that mileage allowances remain exempt, the employer must retain:

• a statement of travel detailed by employee (date, place of departure, place of arrival, reason, mileage);
• the fiscal power of the vehicle used;
• the annual count of professional kilometers.

In the absence of these éléments, Urssaf is entitled to reinstate the entirety of the compensation into the social security contribution base. This is one of the most fréquent adjustments during checks.

Hayot Expertise Advice: we recommend that our clients set up a monthly travel tracking table, signed by the employee and validated by the line manager. This document, kept with the vehicle registration document, constitutes solid proof in the event of an inspection. A simple, well-kept Excel file is better than an oral statement.

Several errors systematically recur during tax and social audits linked to the mileage scale:

• confuse real costs and employer reimbursements: an employee cannot combine deduction of real costs from the scale and reimbursement by the employer for the same kilometers. There would be an unjustified double advantage;
• use the previous year's scale: the scale is updated each year. Applying the 2025 rates for a 2026 déclaration constitutes a punishable calculation error;
• forget the justification for the kilometers: the scale is a calculation tool, not an exemption from proof.

Without a statement of travel, the administration can reject the deduction;

• apply the scale to ordinary home-work journeys: usual home-work journeys are covered by the 10% reduction. ) ;
• declare clearly excessive mileage: the administration has vigilance thresholds. An employee declaring more than 30,000 or 40,000 professional kilometers per year automatically attracts the attention of the control service.

Preservation of evidence is the weak point of many cases. Here are the éléments that we recommend systematically keeping:

• date and reason for travel: each professional trip must be dated and motivated (customer visit, meeting, construction site, etc.);
• detailed mileage: place of departure, place of arrival and number of kilometers traveled;
• vehicle used: model, registration and tax power (mentioned on the registration document);
• link with professional activity: travel must be justified by professional necessity, and not by a choice of personal convenience.

These supporting documents must be kept for three years after the tax year, the deadline for recovery by the tax administration.

Company managers (presidents of SAS, managers of SARL) are in a particular situation. When they use their personal vehicle for business travel, they can benefit from the mileage scale, but under certain strict conditions.

The manager must establish a regular, detailed and justified statement of mission expenses. The mileage allowances paid by the company to the manager are déductible from the company's tax results, provided that they respect the rates of the official scale and maintain the same supporting documents as for an employee. On the other hand, a manager who does not justify his professional travel is exposed to reclassification as a distribution of dividends or benefits in kind, with the resulting tax and social consequences.

We can help you articulate scale, expense reports, supporting documents and accounting or payroll processing. Our firm supports companies in implementing robust and defensible reimbursement procedures in the face of Urssaf and tax controls.

Quick link: Structuring your professional expenses and reimbursements

The 2026 mileage scale is a powerful tool for optimizing the taxation of business travel, whether you are an employee, manager or employer. But its mastery requires rigor: knowledge of calculation formulas, precise monitoring of kilometers, conservation of supporting documents and correct articulation with other professional expense plans.

A tax control or Urssaf does not forgive approximations. The most costly errors do not come from bad calculations, but from a lack of evidence.

(Official sources: Impôts.gouv, CGI annex IV article 6 B, Urssaf)