Calculate professional mileage expenses under France's 2026 barème kilométrique, understand frais kilométriques and frais réels, and keep a reliable record of your real business journeys with FirstMileage.
France publishes an annual barème kilométrique used to evaluate qualifying professional vehicle expenses.
Enter your professional kilometres and vehicle category to estimate the amount generated by the applicable 2026 mileage formula.
FirstMileage helps you keep a history of the journeys behind your mileage figures using GPS tracking.
Estimate professional vehicle expenses using the 2026 French mileage scale. The official scale depends on vehicle type, fiscal horsepower and annual professional kilometres.
Thermal, hydrogen and hybrid automobiles.
| Fiscal power | Up to 5,000 km | 5,001–20,000 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 |
d = annual professional distance in kilometres.
France applies a 20% increase to the standard mileage scale for 100% electric vehicles.
| Fiscal power | Up to 5,000 km | 5,001–20,000 km | Over 20,000 km |
|---|---|---|---|
| 3 CV or less | d × €0.635 | (d × €0.379) + €1,278 | d × €0.444 |
| 4 CV | d × €0.727 | (d × €0.408) + €1,596 | d × €0.488 |
| 5 CV | d × €0.763 | (d × €0.428) + €1,674 | d × €0.512 |
| 6 CV | d × €0.798 | (d × €0.449) + €1,748 | d × €0.536 |
| 7 CV or more | d × €0.836 | (d × €0.473) + €1,818 | d × €0.564 |
For electric vehicles, the official 2026 guidance states that battery rental and charging costs are already included in the mileage scale through the treatment of fuel-related costs.
The French scale also provides separate formulas for two-wheelers.
| Power | ≤3,000 km | 3,001–6,000 km | >6,000 km |
|---|---|---|---|
| 1–2 CV | d × .395 | d × .099 + 891 | d × .248 |
| 3–5 CV | d × .468 | d × .082 + 1,158 | d × .275 |
| Over 5 CV | d × .606 | d × .079 + 1,583 | d × .343 |
| Vehicle | ≤3,000 km | 3,001–6,000 km | >6,000 km |
|---|---|---|---|
| Moped | d × .315 | d × .079 + 711 | d × .198 |
France also provides separate electric two-wheeler scales. The official simulator should be used when the vehicle category or power classification is unclear.
The barème kilométrique is an official French mileage scale used to evaluate certain professional vehicle expenses.
Qualifying expenses outside the scale can generally be treated separately when properly supported and when the applicable rules are met.
For employees, choosing the right professional-expense method is an important part of the French tax calculation.
The French tax administration automatically applies a standard 10% professional-expense deduction to salary income, subject to the applicable minimum and maximum.
You can instead elect to deduct qualifying actual professional expenses when that produces a better result.
The French tax administration explains that the real-expense option is generally more favorable when the deductible professional expenses exceed the standard 10% deduction. Use the official tax simulator for your personal situation.
France has specific rules for daily commuting expenses.
When the distance between your home and workplace is no more than 40 km, the full distance can generally be considered for the deductible commuting expense when the relevant conditions are met.
That represents up to 80 km for a normal round trip.
When the distance exceeds 40 km, the normal deductible calculation is limited to the first 40 km.
The full distance may be considered when the taxpayer can justify particular employment, family or social circumstances explaining the longer distance.
The official guidance generally allows one home-to-work round trip per day. A second round trip can be considered where particular circumstances justify it, such as certain health-related situations or unusual working hours.
The French mileage rules are not limited to vehicles registered directly in your own name.
The mileage scale can be used when the vehicle belongs to you, your spouse or another member of your tax household, subject to the professional-use requirements.
A qualifying leased vehicle can also be covered by the mileage scale. However, the lease payment itself is already covered by the scale and cannot simply be deducted again on top of the mileage amount.
A borrowed vehicle may also fall within the mileage rules when the taxpayer can demonstrate that they actually bear the appropriate share of the costs covered by the scale.
The mileage scale can be used for professional use and qualifying annual loan interest may be considered separately in proportion to professional use.
Do not simply combine the kilometres of all vehicles.
When several vehicles are used professionally, France's official guidance requires the mileage scale to be applied separately to each vehicle according to its fiscal power.
The kilometres of different vehicles should not be added together before applying one mileage formula.
Examples using the official 2026 automobile scale.
4,000 × €0.665 = €2,660.
(6,000 × €0.357) + €1,395 = €3,537.
4,000 × €0.798 = €3,192.
A mileage calculation is only as reliable as the journey records behind it.
French tax guidance requires taxpayers using professional vehicle expenses to be able to justify the reality and number of kilometres and their professional use.
When you elect for actual expenses, supporting documents should be retained according to the applicable record- keeping requirements.
FirstMileage is a GPS mileage tracking platform designed to help drivers build an organized history of their real journeys throughout the year.
Instead of trying to reconstruct months of driving from memory, build your mileage history as you travel.
FirstMileage is particularly useful for professionals who regularly drive for work.
Track client visits, meetings and business travel.
Keep a consistent record of professional journeys.
Document travel between clients and work locations.
Track property visits and customer appointments.
Record travel to jobs, customers and work sites.
Organize professional vehicle use across the year.
Maintain a mileage history for customer and field visits.
Track repeated journeys between customers and service calls.
Keep accurate records of travel between work locations.
Track your real business journeys throughout the year and keep your mileage history organized with FirstMileage.
Start With FirstMileageThe barème kilométrique is an official French mileage scale used to evaluate certain professional vehicle expenses for tax purposes.
The rate depends on the vehicle category, fiscal horsepower and annual professional kilometres. For example, a 6 CV thermal, hydrogen or hybrid car uses €0.665 per kilometre up to 5,000 km.
Electric vehicles use a separate table. A 6 CV electric automobile is calculated at €0.798 per kilometre up to 5,000 km, with different formulas for higher mileage bands.
The 2026 French guidance states that the mileage scale for 100% electric vehicles is increased by 20% compared with the applicable standard scale.
The scale incorporates costs such as depreciation, maintenance, repairs, tyres, fuel and insurance.
No. Highway tolls are not included in the mileage formula and may be treated separately when the applicable conditions are satisfied and the expense can be justified.
Parking and garage-related expenses are not included in the basic mileage formula and can be treated separately under the applicable rules when properly supported.
When the home-to-work distance does not exceed 40 km one way, the full distance can generally be considered. Beyond 40 km, the normal deduction is limited to the first 40 km unless particular employment, family or social circumstances justify the longer distance.
Potentially. France allows the full distance when the taxpayer can justify particular circumstances explaining the longer home-to-work distance.
Yes, when the applicable conditions are met. However, the lease payment is already covered by the mileage scale and should not simply be deducted again.
A free-loan vehicle can qualify when the taxpayer can justify actually bearing the relevant share of the expenses covered by the mileage scale.
Yes. Each vehicle must be calculated separately according to its fiscal power. The kilometres of different vehicles should not simply be combined before applying one formula.
Frais kilométriques generally refers to professional mileage expenses, while indemnités kilométriques commonly refers to mileage reimbursements or allowances. The French tax mileage scale should not automatically be interpreted as a universal employer reimbursement rate.
Frais réels means electing to deduct qualifying actual professional expenses instead of using the standard professional-expense deduction.
It depends on the taxpayer's situation. The French tax administration indicates that frais réels can be more advantageous when the qualifying deductible expenses exceed the standard 10% deduction.
Yes. French tax guidance requires taxpayers using professional vehicle expenses to be able to justify the reality and number of kilometres and the professional use of the vehicle.
FirstMileage can help you record and organize the real journeys behind your mileage records. The applicable French tax treatment depends on your circumstances and should be verified against current official guidance.
No. FirstMileage is a mileage tracking and reporting platform. It does not file French tax returns or replace a qualified tax professional.
"d" represents the professional distance travelled in kilometres during the relevant annual period.
Yes. France publishes separate mileage scales for motorcycles, scooters and other two-wheelers, including separate treatment for electric two-wheelers.
Yes. The 2026 official guidance states that battery rental and charging expenses for electric vehicles are included through the mileage scale.
Always verify the current rules with the French tax administration for your specific situation.