Hi, Miles here. You drive your own car for work in France, and you want to know how much the tax office will give back. The answer sits in one table: the barème kilométrique, the official mileage allowance scale. Here it is in full, with the rates, the traps and three worked examples you can copy.
What the mileage allowance actually is
It is a flat rate. Instead of keeping every fuel receipt and every garage invoice, you count your business kilometres and apply a rate per kilometre. The French tax office considers that this rate already covers what your car costs you to run.
What the flat rate includes:
- fuel or electricity;
- servicing and repairs;
- tyres;
- vehicle insurance;
- depreciation, meaning the value your car loses as it ages.
What the flat rate does not include, and what you can therefore claim on top:
- tolls;
- parking fees;
- interest on a loan taken out to buy the vehicle, in proportion to business use.
The rate depends on two things: your car’s fiscal horsepower (the “CV” figure in box P.6 of your carte grise) and the number of business kilometres you drove during the year. The more you drive, the lower the rate per kilometre: the fixed costs are already covered.
The scale you apply in 2026 covers trips driven in 2025. The rates have not been revalued since the scale published in 2022, so the ones below are the ones in force.
The 2026 car scale
d is your annual business distance, in kilometres.
| Fiscal horsepower | Up to 5,000 km | 5,001 to 20,000 km | Over 20,000 km |
|---|---|---|---|
| 3 CV or less | d × 0.529 | (d × 0.316) + 1,065 | d × 0.370 |
| 4 CV | d × 0.606 | (d × 0.340) + 1,330 | d × 0.407 |
| 5 CV | d × 0.636 | (d × 0.357) + 1,395 | d × 0.427 |
| 6 CV | d × 0.665 | (d × 0.374) + 1,457 | d × 0.447 |
| 7 CV or more | d × 0.697 | (d × 0.394) + 1,515 | d × 0.470 |
Watch out for the classic mistake: the middle band is not a progressive bracket. You do not charge the first 5,000 km at one rate and the rest at another. You pick one formula, the one for the band your annual total falls into, and you apply it to all your kilometres. The fixed amount (1,065 €, 1,330 € and so on) exists to join the bands smoothly instead of creating a step.
The 2026 two-wheeler scale
For motorcycles over 50 cc the thresholds change: 3,000 and 6,000 km instead of 5,000 and 20,000.
| Fiscal horsepower | Up to 3,000 km | 3,001 to 6,000 km | Over 6,000 km |
|---|---|---|---|
| 1 or 2 CV | d × 0.395 | (d × 0.099) + 891 | d × 0.248 |
| 3, 4 or 5 CV | d × 0.468 | (d × 0.082) + 1,158 | d × 0.275 |
| More than 5 CV | d × 0.606 | (d × 0.079) + 1,583 | d × 0.343 |
Mopeds and scooters of 50 cc or less have a single grid, with no horsepower classes.
| Up to 3,000 km | 3,001 to 6,000 km | Over 6,000 km |
|---|---|---|
| d × 0.315 | (d × 0.079) + 711 | d × 0.198 |
The electric uplift: +20 %
If your vehicle is fully electric, you run the normal calculation, then add 20 %. The uplift applies to cars and two-wheelers alike.
Two details that avoid unpleasant surprises:
- a hybrid does not qualify, not even a plug-in one. It has to be fully electric.
- the uplift applies to the final amount, not to the rate per kilometre. Same calculation, you just multiply the total by 1.2.
Three worked examples
A 5 CV petrol car, 4,000 business kilometres
You are in the first band: 4,000 × 0.636 = 2,544 €.
The same 5 CV car, but 12,000 km
You move into the middle band, and you apply its formula to all 12,000 km: (12,000 × 0.357) + 1,395 = 4,284 + 1,395 = 5,679 €.
Look at what just happened. You drove three times as far, and your allowance only went up by a factor of 2.2. That is intentional: the scale assumes part of your costs is fixed and already covered.
A 4 CV electric car, 9,000 km
First the standard calculation, middle band: (9,000 × 0.340) + 1,330 = 3,060 + 1,330 = 4,390 €.
Then the uplift: 4,390 × 1.2 = 5,268 €.
That is 878 € more, purely because the car is electric.
Want to test your own numbers without reaching for a calculator? The mileage allowance calculator applies exactly these formulas.
How to claim without getting it wrong
The scale is not automatic. You have to opt for actual expenses (frais réels) instead of the standard 10 % deduction, and that only pays off if your real costs are higher. Run both calculations before you decide.
Then three simple rules:
- Only claim business travel. Home-to-work trips count, within the usual limit of 40 km each way. Saturday’s shopping run does not.
- Keep a record of every trip. Date, purpose, start point, end point, distance. That is exactly what you will be asked for in an audit, and a rough estimate will not do.
- One vehicle, one calculation. If you drove two cars during the year, apply the scale to each one separately, with its own fiscal horsepower.
Rule 2 is the one that costs freelancers the most. Not because it is hard, but because nobody writes their trips down the same evening. Six months later, half of them are gone.
In short
- The rate depends on fiscal horsepower and annual mileage.
- Your band’s formula applies to all your kilometres, not band by band.
- A fully electric vehicle adds 20 % to the total.
- Tolls, parking and loan interest are claimed on top of the scale.
- Without a record of your trips, even the most accurate calculation is worthless.
Frequently asked questions
Does the scale change every year?
It can, but it does not move systematically. The rates in use today were published in 2022. Always check the year before copying a table found elsewhere: plenty of pages are still showing expired figures.
Can I use the scale with a company car?
No. The scale compensates the use of your own vehicle. If the company provides the car and the fuel, there is nothing to compensate.
Do home-to-work trips really count?
Yes, up to 40 km each way. Beyond that you have to justify why you live so far away (a partner’s job, health, the local job market). Without a justification, the distance over 40 km is not accepted.
What if I changed cars during the year?
You run two calculations, one per vehicle, each with its own fiscal horsepower and its own mileage. Then you add them up.
Does the scale cover a parking fine?
No, and nothing does. Fines are never deductible.
Me, I do all of this for you: I read your calendar, spot the business appointments, work out the distances and apply the scale that matches your vehicle. You approve with one gesture and export.