Fares per kilometer: discover the tax scale for 2026

Summary :

• Understanding how mileage expenses work and their tax benefits
• The mileage rate scale for 2025: no changes this year
• The categories of vehicles and their specific scales for tax deduction
• Eligibility conditions and necessary supporting documents for the tax declaration
• Comparing actual expenses deduction and automatic application of the flat-rate allowance
• Sample calculation of mileage expenses using the 2025 scale
• Specifics related to electric vehicles and two-wheelers
• Practical advice for optimizing the management of professional transportation expenses
• FAQ: common questions about mileage expenses and the 2025 scale

Understanding how mileage expenses work and their tax benefits

Every year, employees and self-employed taxpayers who use their personal vehicle for business trips must choose between two methods to reduce their taxable income: apply the flat-rate deduction of 10% on their income or opt for the deduction of actual expenses, which include mileage costs. The latter solution often results in real tax savings if your travel-related expenses exceed the smallest automatically deducted amount.

In practice, deducting mileage expenses for tax purposes considers not only the distance traveled between your home and workplace but also the costs associated with managing your vehicle expenses. This includes, for example, vehicle depreciation, maintenance, repairs, fuel, and even insurance. For employees who frequently undertake long journeys, it is essential to know the procedure for precise calculations, following current regulations.

It is also important to emphasize that claiming actual expenses requires strict retention of supporting documents, even though they are not required to be submitted directly with your tax return each year. These documents, including maintenance invoices, registration cards, or fuel receipts, must be kept in case of tax audits for at least three years. This is necessary to ensure the credibility of your expense management and to guarantee adequate reimbursement during an audit.

Expenses related to travel constitute a significant part of taxation for professionals and employees who prefer the flexibility of a personal vehicle for business use. That is why, before filling out your tax declaration, it is advisable to thoroughly understand the procedures for applying the mileage scale, which provides an objective assessment of deductible expenses. For more details, consult this comprehensive resource dedicated to the scale and tax treatment of mileage expenses.

• Mileage expenses correspond to actual costs incurred for your business trips.
• The 10% flat-rate deduction applies automatically but can be exceeded by actual expenses deduction.
• Retention of supporting documents is mandatory in case of audit.
• The deduction takes into account multiple expense items, not only fuel.
• The use of the scale allows easy estimation of transportation costs.

Type of deduction	Ease	Advantages	Disadvantages
10% flat-rate allowance	Simple, automatic	No need for supporting documents, applies to all	Less advantageous if actual costs are high
Deduction of actual expenses	Requires supporting documents and calculations	More advantageous if actual expenses exceed this amount	More complex to manage, risk of audit

The mileage rate scale for 2025: no changes this year

A notable fact for 2025, contrary to many expectations, is that the mileage scale used to estimate professional travel expenses remains unchanged from the previous year. This stability results from a late official publication, confirming a freeze on the scale since 2023. In theory, this maintenance prevents taxpayers from having to recalculate their expenses according to new coefficients and simplifies overall administrative management.

The practical brochure issued by the General Directorate of Public Finances for 2025 officially confirms this situation. Given the current economic environment, marked by a sustained increase in energy costs, one might have expected an upward adjustment to better reflect users’ actual expenses. However, tax authorities opted for stability, which could be seen as an incentive to better optimize expenses rather than relying solely on increased reimbursements.

This decision to freeze the scale also emphasizes increased transparency and rigor in verifying actual expenses, encouraging better management of supporting documents and closer monitoring of kilometers traveled. Therefore, mastering the evaluation and control system for mileage expenses is crucial, especially since they remain a key lever in the taxation of professional users of personal vehicles.

• The 2025 mileage scale remains identical to that of 2024.
• It applies equally to diesel, hybrid, and electric vehicles.
• The stability of the scale avoids complex adjustments for declarants.
• Expenses not included in the scale, such as parking, remain deductible separately.
• Rigor in calculating actual expenses becomes essential to maximize the tax benefit.

Year	Scale modification	Context
2023	Significant increase	Adjustment due to rising fuel costs
2024	Freeze on the scale	Maintained to stabilize taxation
2025	Freeze on the scale continued	No revaluation despite inflationary context

For a detailed analysis of current scales, find more information on the official public service website or on specialized platforms such as ToutSurMesFinances.

The categories of vehicles and their specific scales for tax deduction

The mileage scale depends directly on the vehicle category and its fiscal horsepower. In 2025, these distinctions remain important for managing expenses and tax deduction of professional travel. Three main categories are distinguished: cars (gasoline, hybrid, and hydrogen), electric cars, and two-wheelers, including motorcycles and mopeds.

For traditional vehicles, the fiscal horsepower varies from 3 HP or less to a maximum of 7 HP, with decreasing coefficients based on the distance traveled. The scale takes into account factors such as vehicle depreciation, repairs, fuel, and even auto insurance premiums. Conversely, expenses like parking or tolls are excluded from the scale but can be deducted separately if justified.

The specificity of electric vehicles is reflected in a 20% surcharge on the scale, including costs related to battery rental or charging. This tax measure aims to encourage energy transition while acknowledging specific expenses advanced by owners of alternatively powered cars.

Two-wheelers also benefit from tailored scales based on their power category and distance traveled, although these amounts are logically lower than those for four-wheeled vehicles, reflecting lower operating costs.

• The scale is adapted according to vehicle power and type (gasoline, electric, two-wheel).
• 20% surcharge for electric vehicles (battery rental and charging included).
• Clear distinction between expenses included in the scale and those deductible separately.
• Power ceiling set at 7 HP for cars, 5 HP for two-wheelers.
• Expenses related to electric cars cannot be combined additionally.

Category	Power (HP)	Distance 0-5 000 km	Distance 5 001-20 000 km	Distance > 20 000 km	Specific features
Gasoline & hybrid cars	3 HP or less	d x 0.529 €	(d x 0.316) + 1,065 €	d x 0.370 €	Taking depreciation and maintenance into account
Electric cars	3 HP or less	d x 0.635 €	(d x 0.379) + 1,278 €	d x 0.444 €	20% surcharge, including battery and charging
Motorcycles	From 1 to 5 HP	Variable according to power	Decreasing rates	Decreasing rates	Specific scale depending on engine capacity

More technical information is available on specialized sites, including Nos Services – Tax or Legisocial to understand the nuances of applicable scales.

Eligibility conditions and necessary supporting documents for the tax declaration

Opting for mileage expenses deduction, it is essential to understand the eligibility criteria and supporting document requirements to avoid disputes with tax authorities. Only expenses related to regular professional trips from home to work are eligible, within the limit of one round trip per day, unless specific circumstances justify more trips. For example, unusual schedules, medical reasons, or family constraints can legitimately justify more than one trip per day.

It is also noteworthy that any taxpayer owning or co-owning a personal vehicle, including a family member within the fiscal household, can apply these scales. Car renters can also rely on this system, although they cannot combine rent deductions with mileage scale deductions.

It is equally important that supporting documents are retained for at least three years, even though they are not generally required to be submitted with the tax return. These documents include maintenance invoices, car insurance contracts, fuel receipts, registration certificates, and other proof of expenses.

• The deductible trips only concern home-work commuting, one round trip per day.
• Specific conditions allow for deduction of multiple trips under special circumstances.
• Ownership or rental; the scale also applies to rented vehicles.
• Vehicles belonging to a household member are also considered.
• Retention of supporting documents is mandatory for three years in case of control.

Criteria	Practical example	Required supporting elements
Owner of a vehicle registered in personal name	An employee with a personal vehicle	Registration card, maintenance invoices, fuel receipts
Renter of a vehicle for professional use	Self-employed with a rental car	Rental contract, proof of payment
Multiple trips for medical reasons	Employee with irregular schedules	Medical certificates, schedule proof

To delve deeper into this issue, you can consult practical advice on the Ministry of Economy website.

Comparing actual expenses deduction and automatic application of the flat-rate allowance

When it comes time to declare your income, understanding the most advantageous option between the automatic 10% deduction and the deduction of mileage expenses is essential. The flat-rate allowance is simple, applying a direct reduction to taxable income to cover professional expenses uniformly. But this method may disadvantage those who spend more than this estimated amount.

The deduction of actual expenses involves detailing all incurred and justified costs, calculated according to the mileage scale or based on invoices. For highly mobile employees or self-employed individuals, this can lead to significant tax reduction. However, this technique requires rigor in managing supporting documents and transparency with the tax authorities.

It is advisable to perform a comparative calculation each year between the two options. For example, take the total of professional kilometers traveled, apply the official scale, and compare this figure to 10% of the gross amount received. The higher deduction should be chosen to optimize your tax refund.

• The flat-rate deduction is automatically applied, for all taxpayers.
• The deduction of actual expenses might be more advantageous if your costs exceed 10% of your income.
• The management of supporting documents requires effort but ensures a more accurate calculation.
• Performing a yearly comparison is recommended to optimize your tax.
• The mileage scale simplifies the estimation of actual transport costs.

Criterion	Flat-rate Allowance	Actual Expenses Deduction
Ease of application	Automatic, without supporting documents	Calculation and supporting documents required
Tax advantage	Fixed (10%), sometimes insufficient	Variable depending on actual expenses	Complex but more precise

To learn how to declare your actual expenses precisely, consult this specialized guide.

Sample calculation of mileage expenses with the 2025 scale

To better understand how you can apply the 2025 mileage scale, let’s look at some concrete examples based on common situations encountered in businesses or by self-employed workers.

Imagine an employee who makes five round trips weekly of 60 kilometers between their home and workplace, using a car of 4 HP. Considering 220 working days per year, the total annual distance traveled amounts to 13,200 kilometers. The following calculation is necessary:

• For the first 5000 kilometers: 5000 x 0.606 € = 3030 €
• For the remaining 8200 kilometers (13200 – 5000): (8200 x 0.340) + 1330 = 2788 € + 1330 € = 4118 €
• Total estimated expenses: 3030 € + 4118 € = 7148 €

This amount can be reported on your tax declaration as a deduction if you choose actual expenses. If the same employee uses an electric vehicle, they will benefit from a 20% increase on this total, potentially reimbursing up to 8577.60 €.

Another scenario to consider: an employee living 60 kilometers from their workplace but whose commute is not justified by extraordinary professional reasons. The maximum deduction will then be based on the first 40 kilometers, according to the usual regulation:

• Total actual expenses: 3500 €
• Deductible portion: 3500 € x (40 / 60) = 2333 €

It is advised to always keep a precise record of your daily trips and invoices, to make the right choices when filling out your declaration. More numerical explanations are available on Linternaute to refine your fiscal management.

Specifics related to electric vehicles and two-wheelers

Electric vehicles receive special attention in mileage-related taxation. In 2025, they benefit from an automatic 20% increase on the scale, recognizing the additional costs associated, including battery rental and recharging. This rule aims to promote their adoption while integrating the expenses actually incurred into reimbursement or tax deduction calculations.

It is important to note that this surcharge accounts for both electricity costs and those related to battery usage, without allowing additional deductions beyond the scale for these items. For electric vehicle owners, this rule simplifies calculations while preventing double deductions.

For two-wheelers, such as motorcycles, scooters, and mopeds, the scales differ and correspond to fiscal powers ranging from 1 to 5 HP maximum. Although amounts are lower than those for four-wheeled vehicles, these scales provide significant support for professionals and self-employed workers who frequently travel using these means of transport. These vehicles are also subject to specific deduction conditions, mainly based on annual mileage and fiscal power.

• 20% surcharge for electric vehicles including battery and charging.
• No additional deduction beyond the scale for these costs.
• Specific scales for motorcycles and mopeds based on power.
• Two-wheelers benefit from a decreasing scale based on distance traveled.
• Rules adapted for self-employed using lightweight vehicles.

Type of vehicle	Power	Distance 0-3 000 km	Distance 3 001-6 000 km	Distance > 6 000 km	Particularities
Electric cars	3 HP or less	d x 0.635 €	(d x 0.379) + 1,278 €	d x 0.444 €	20% surcharge included
Motorcycles	1 to 5 HP	Variable from 0.395 to 0.606 € / km	Decreasing rates	Decreasing rates	Based on fiscal power
Mopeds	No specific power	d x 0.315 €	(d x 0.079) + 711 €	d x 0.198 €	Simplified scale

For better management of your vehicle expenses for professional purposes, consulting specialized guides, such as those available on Aide BTS Assurance, may be useful.

Practical tips for optimizing the management of transportation expenses

Managing transportation expenses in a professional context requires rigor and good organization. To achieve optimal reimbursement via tax deduction or mileage scale, several best practices are especially helpful. First, maintaining an accurate logbook, detailing daily trips, time, and distance traveled, greatly facilitates year-end calculations.

Next, it’s important to remember that not all expenses are included in the mileage scale. Expenses such as parking fees, tolls, or parking remain deductible but must be recorded separately and justified by invoices or tickets. This distinction is crucial for overall expense management and tax optimization.

Furthermore, self-employed entrepreneurs, often juggling personal and professional vehicle use, must carefully separate their professional trips. This prevents errors in the tax declaration and helps optimize potential reimbursements. For this type of profile, digital management tools or mobile mileage tracking apps can be valuable assets.

• Keep a precise record of home-work trips.
• Preserve all receipts for expenses outside the scale.
• Differentiate private and professional use to avoid mistakes.
• Use digital tools for efficient tracking.
• Regularly consult updated scales and tax regulations.

Advice	Benefit	Recommended tools/approach
Mileage logbook	Accurate expense calculation	Notebook, mobile apps
Archive supporting documents	Ready for tax audit	Digital or paper files
Separate professional/private use	Tax optimization	Dedicated apps, invoicing

You can deepen these management methods by consulting publications such as Aide BTS Assurance News to stay informed about legal developments and best practices related to mileage expenses.

FAQ: common questions about mileage expenses and the 2025 scale

• What are the main differences between the mileage scale and the flat-rate allowance?
  The mileage scale is based on estimated actual costs according to a detailed table based on vehicle power and mileage, whereas the flat-rate allowance is an automatic 10% reduction of taxable income, without supporting documents.
• Can multiple home-to-work trips per day be deducted?
  In principle, only one round trip is deductible. However, exceptions exist if justified by atypical schedules, medical reasons, or family circumstances.
• What if my vehicle is electric?
  The scale applies a 20% surcharge to account for battery and electricity costs, with no possibility of additional deductions for these items.
• Which documents should be retained in case of a tax audit?
  You should keep purchase invoices, maintenance receipts, fuel receipts, insurance policies, and any proof of renting the vehicle for at least three years.
• Will the mileage scale change soon?
  Currently, it has been frozen since 2023. No updates have been announced yet, but it is advisable to follow official tax news from reliable sources.