French barème kilométrique for the 2026 return: cars, motorbikes, mopeds, electric +20%
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 17 Oct 2026.The French barème kilométrique for the 2026 tax return, on 2025 income, was not revalued. A 5 CV car is d × 0.636 up to 5,000 km, (d × 0.357) + 1,395 euros to 20,000 km and d × 0.427 above; a 100% electric vehicle adds 20%. Driving 4,000 km for work in a 5 CV car gives 2,544 euros.
2025 income (2026 return) · Rates and rules read from the sources listed on this page (the earliest on 17 Oct 2026); they may have changed since.
Choose a car, a motorcycle or a moped, and its fiscal horsepower (CV).
Type the kilometres driven for work in the year, or your one-way commute and the days you drove.
Turn on electric if the vehicle is 100% electric.
Read the deductible amount, and compare it with the 10% standard deduction if you enter your salary.
This calculator applies the official mileage scale (barème kilométrique) that employees use under the frais réels option of the French income tax return, as published by Service Public and impots.gouv.fr for 2025 income.
Cars. Five rows by fiscal horsepower, from 3 CV and less to 7 CV and more, each with three distance bands: up to 5,000 km, 5,001 to 20,000 km and above 20,000 km. A 5 CV car: d × 0.636, then (d × 0.357) + 1,395, then d × 0.427.
Motorcycles and mopeds. Bands up to 3,000 km, 3,001 to 6,000 km and above 6,000 km; motorcycles in three power classes.
Electric. For a 100% electric vehicle the scale is increased by 20%; recharging and battery hire are already inside it.
Home to work. One return trip a day counts. Above 40 km one way, only the first 40 km are deductible unless particular circumstances linked to the job or to family or social constraints justify the distance.
Frais réels or 10%. The scale replaces the automatic 10% deduction, which for 2025 income is at least 509 euros and at most 14,555 euros. Enter your taxable salary to see which is larger.
A worked example. 4,000 km in a 5 CV car: 4,000 × 0.636 = 2,544 euros, Service Public's own example.
What the scale covers. Depreciation, repairs, tyres, fuel and insurance. Tolls, parking and loan interest can be added with receipts.
Not included. Several vehicles, meals and other real expenses. For the tax itself, see the France Income Tax Calculator.
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The scale used on the 2026 return for 2025 income is the same as the year before, last raised by 5.4% in 2023. A 5 CV car is d × 0.636 up to 5,000 km, (d × 0.357) + 1,395 euros from 5,001 to 20,000 km and d × 0.427 above, where d is the distance driven for work.
Service Public's own example gives 2,544 euros: 4,000 km × 0.636. In a 4 CV car the same distance gives 2,424 euros and in a 7 CV car 2,788 euros. A 100% electric 5 CV car adds 20%, giving 3,052.80 euros.
One return trip a day counts. When home is more than 40 km from work, only the first 40 km each way are deductible, unless the distance is justified by particular circumstances linked to the job or to family or social constraints. With such a reason, the full distance counts.
Choose frais réels when your real costs, including the mileage scale, exceed the automatic 10% deduction. For 2025 income that deduction is at least 509 euros and at most 14,555 euros. On a 30,000 euro taxable salary it is 3,000 euros, so frais réels pay off only above that.
The scale covers the vehicle's depreciation, repairs and maintenance, tyres, fuel and insurance. Motorway tolls, parking at work and the interest on a car loan can be added on top, with receipts. Renting the vehicle is covered by the scale, so the rent cannot be deducted as well.
The car scale is for a vehicle owned by you, your spouse or another member of your tax household. The motorcycle scale can now be used whether or not you own the vehicle. For a car lent free of charge, you must show that you actually pay the share of costs that the scale covers.
Rates and rules change; check the source before you rely on a figure.
Still stuck? Ask about France Mileage Allowance Calculator (Barème Kilométrique) and anybody who knows can answer. No account needed.
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