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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.
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 is only revalued by decree. Without a new text, the coefficients applicable in 2026 are carried over to 2027 (2026 income). Our calculator is updated as soon as a new scale 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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