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Use our free IK calculator to estimate your 2026-2027 mileage reimbursement and the related company tax impact when a business trip is made with a personal vehicle.
Quick answer
You apply the official French mileage scale to your annual business distance (d), according to the vehicle fiscal horsepower (CV) and the distance bracket; the scale used in 2026 (2025 income) is the 2023 one, not revalued. Example: 12,000 km with a 5 HP car gives (12,000 × 0.357) + 1,395 = €5,679. For a fully electric car the amount is increased by 20%, i.e. €6,815.
Reviewed by Samuel Hayot, chartered accountant (Ordre des experts-comptables), last updated
The mileage scale (barème kilométrique) is a flat cost per kilometre published by the French tax administration. It is used in three distinct situations: an employee who opts for actual expenses (frais réels) on the income tax return, a company reimbursing an employee or director for business trips made with a personal vehicle, and a sole trader (BNC or BIC profits) deducting the costs of a vehicle not recorded as a business asset.
For the 2026 filing season (2025 income), the administration carried over the 2023 scale: the third consecutive year without revaluation, even though fuel, insurance and maintenance costs kept rising. The scale for 2026 income (filed in 2027) has not been published at the date this page was reviewed; until a new scale is released, the calculator uses the coefficients currently in force.
The flat rate covers depreciation, maintenance, tyres, fuel and insurance. It does not cover tolls, parking or, for an employee claiming actual expenses, interest on a loan used to buy the vehicle: these are documented and added separately.
d = total annual business distance, not the distance of a single trip: the bracket is set by the yearly total, and its formula then applies to that total. Other horsepower ratings follow the same logic with their own coefficients (scale table further down this page). A vehicle above 7 HP uses the "7 HP and above" row.
The calculation itself takes a minute. What matters in a tax audit is the quality of the mileage log and the correct choice of bracket.
It appears in box P.6 of the French registration certificate (carte grise). It is the administrative horsepower (CV), not the engine output. Also check the energy source: only a fully electric vehicle qualifies for the 20% uplift.
Total the business trips actually made: client meetings, sites, suppliers, training. For an employee claiming actual expenses, the home-to-work commute counts up to 40 km each way unless justified. Private trips are excluded, even with the same vehicle.
The bracket depends on the annual total: 5,000 km and 20,000 km for cars, 3,000 km and 6,000 km for two-wheelers. The bracket formula applies to all kilometres, with no slicing by bracket as for progressive income tax.
Multiply the result by 1.20 for a fully electric vehicle (plug-in hybrids excluded). Then add, with receipts, tolls and parking linked to business trips, which the flat rate does not include.
When the company reimburses monthly, it does not yet know the annual total. The usual practice is to reimburse on the expected bracket and adjust at year-end with the actual mileage. Each payment is backed by a signed expense claim attached to the log.
Calculations based on the scale reproduced on this page for a 5 HP car, then two two-wheeler cases. For the car, the calculator shows the same amounts, rounded to the euro; it does not cover two-wheelers. The last column shows the corporate tax saving for a company subject to CIT (impôt sur les sociétés), at the 15% reduced rate and the 25% standard rate.
| Situation | Calculation | Annual allowance | CIT saving (15% / 25%) |
|---|---|---|---|
| 5 HP, 3,000 km | 3,000 × 0.636 | €1,908 | €286 / €477 |
| 5 HP, 12,000 km | (12,000 × 0.357) + 1,395 | €5,679 | €852 / €1,420 |
| 5 HP electric, 12,000 km | 5,679 × 1.20 | €6,815 | €1,022 / €1,704 |
| 5 HP, 25,000 km | 25,000 × 0.427 | €10,675 | €1,601 / €2,669 |
| Motorcycle 3 to 5 HP, 4,000 km | (4,000 × 0.082) + 1,158 | €1,486 | €223 / €372 |
| Moped, 2,500 km | 2,500 × 0.315 | €787.50 | €118 / €197 |
Reading: the scale is regressive. The first 5,000 km are paid €0.636 each, but between 5,001 and 20,000 km each extra kilometre only adds €0.357: going from 12,000 to 13,000 km adds €357, not €636. For an employee, the real effect is smaller than it looks: with €45,000 of taxable salary, the standard 10% deduction is already worth €4,500; opting for actual expenses with €5,679 of mileage only deducts €1,179 more, i.e. about €354 less tax at a 30% marginal rate. The calculator shows the corporate tax saving at both rates: 15% if your profit stays below €42,500 and the company meets the reduced-rate conditions, 25% above.
The right choice depends on status, mileage and vehicle value. This table summarises the trade-off as we frame it with clients; it does not replace a review of your own figures.
| Option | For whom | What is deductible | Watch-out |
|---|---|---|---|
| Allowance reimbursed by the company | Director of a SASU, SAS, SARL or EURL using a personal vehicle | The scale amount, as a company expense, free of social charges and income tax for the director if documented | Detailed log required; the company must pay no other cost of that vehicle |
| Actual expenses (frais réels) of an employee or salaried director | Person not reimbursed by the employer | The scale instead of the 10% standard deduction, plus tolls, parking and loan interest | Only worthwhile if total actual expenses exceed the 10% deduction |
| Scale for BNC or BIC profits | Sole trader under the real regime whose vehicle is not a business asset | The scale instead of the vehicle’s actual costs | Option applies to the whole year and all vehicles; not available under the micro regime |
| Company car | High mixed mileage, recent or premium vehicle | Lease payments or depreciation within tax limits, fuel, maintenance | Benefit in kind for private use, annual vehicle taxes, depreciation cap: to be costed case by case |
Practical benchmark: for a personal vehicle that is already paid off, of moderate horsepower, with regular business mileage, the allowance is often the simplest and most transparent option. The more expensive the vehicle and the lower the private use, the more a company car deserves a comparison.
Slicing the calculation by bracket like a progressive tax
You do not apply €0.636 to the first 5,000 km and €0.357 to the rest. You identify the bracket of the annual total and its formula applies to every kilometre. The fixed amount in the middle bracket (€1,395 for 5 HP) keeps the brackets continuous.
Applying the 20% uplift to a plug-in hybrid
The uplift is reserved for fully electric vehicles. A hybrid, even plug-in, uses the standard scale; the error is visible at once on the registration certificate.
Combining the allowance with actual costs of the same vehicle
The scale covers fuel, maintenance, insurance and depreciation. If the company reimburses mileage and also pays for fuel or insurance of that vehicle, the duplicated part can be added back to taxable profit and treated as disguised remuneration.
Paying mileage on a company-owned vehicle
The allowance compensates the use of a personal vehicle. For a vehicle owned or leased by the company, the company deducts its actual costs, and the director’s private use is a benefit in kind (avantage en nature).
Using mileage to top up pay
Allowances are only exempt when they match real business trips. Identical monthly lump sums with no log can be requalified as salary or distributed income, with social charges and penalties.
The mileage scale is published by the tax administration and provides a simplified method for reimbursing professional trips made with a personal car.
It includes vehicle depreciation, maintenance, tyres, insurance and fuel. Those costs should therefore not be deducted a second time in the company accounts.
Electric vehicles benefit from a 20% uplift on the mileage scale. This can materially improve the after-tax economics of business travel.
The scale applicable in 2026 (2025 income) has been unchanged since 2023. It depends on the vehicle fiscal horsepower and on the annual business distance (d).
| Fiscal horsepower | Up to 5,000 km | 5,001 to 20,000 km | Above 20,000 km |
|---|---|---|---|
| 3 HP or less | 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 |
d = annual business distance in kilometres. 100% electric vehicles receive a 20% uplift on these amounts.
Source: official scale published by the French tax administration (impots.gouv.fr).
A specific scale, separate from the car one, applies to motorcycles and mopeds (with 3,000 km and 6,000 km brackets). Rely on our detailed guide or the official government calculator for the full two-wheeler grid.
The scale applicable in 2026 (2025 income) has been unchanged since 2023. It depends on the vehicle fiscal horsepower (from 3 HP or less to 7 HP and above) and on three distance brackets: up to 5,000 km, 5,001 to 20,000 km, and above 20,000 km. For a 5 HP vehicle, the coefficient is €0.636 per km up to 5,000 km.
Multiply your annual business distance by the coefficient matching your vehicle fiscal horsepower, using the formula of the relevant distance bracket. The calculator above automates this and estimates the related tax saving.
Fully electric vehicles benefit from a 20% uplift on the mileage scale. Plug-in hybrids are excluded and use the standard thermal scale.
Yes. A director can be reimbursed for business mileage by the company based on the scale. The reimbursement is deductible from the company result and not taxable for the beneficiary, provided it is properly documented.
Keep a detailed log stating, for each trip, the date, route, business purpose and distance, together with the vehicle registration document. These may be requested in a tax audit.
The scale for 2026 income (declared in 2027) has not been published yet: it is set by ministerial order, usually in the spring. Until then the calculator applies the current scale, unchanged since 2023, and it will be updated as soon as the new one is published.
A mileage allowance (indemnité kilométrique, IK) is a flat-rate reimbursement of the costs incurred when you use a personal vehicle for business travel. The amount is set by the official scale based on the fiscal horsepower and the annual distance, and the calculator above works it out for you.
Ordinary home-to-work commuting falls under the employee actual-expenses option and is deductible up to 40 km each way (beyond that, a business justification is required). Genuine business trips made during the working day are reimbursed on the scale.
A wrong vehicle setup can trigger hidden costs such as benefit-in-kind adjustments or non-deductible taxes. Validate the structure before committing.
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