Mileage Expenses: discover the tax scale for 2026

Summary :

• Understanding how mileage expenses work and their tax benefits
• The mileage rate schedule for 2025: no changes this year
• The vehicle categories and their specific rates for tax deduction
• Eligibility conditions and necessary supporting documents for tax declaration
• Comparing actual expenses deduction and automatic application of flat-rate allowance
• Sample calculation of mileage expenses with the 2025 rate schedule
• Specific considerations for electric vehicles and two-wheel vehicles
• Practical tips to optimize management of professional transportation costs
• FAQ: common questions about mileage expenses and the 2025 rate schedule

Understanding how mileage expenses work and their tax benefits

Every year, employees or self-employed individuals who use their personal vehicle for business travel must choose between two methods to reduce their taxable income: applying a flat-rate deduction of 10% on their income or opting for actual expense deduction, which includes mileage costs. The latter often results in genuine tax savings if your travel-related expenses exceed the automatically deducted amount.

In practice, deducting mileage expenses considers not only the distance traveled between your home and workplace but also the costs associated with vehicle management. This includes, for example, vehicle depreciation, maintenance, repairs, fuel, and even insurance. For employees accustomed to long commutes, it is essential to know the proper calculation method to perform an accurate assessment, in accordance with current regulations.

It is also important to note that claiming actual expenses requires strict retention of supporting documents, although it is not mandatory to attach them directly to your tax return each year. These documents, including maintenance invoices, registration certificates, or fuel receipts, must be kept for at least three years in case of a tax audit. This ensures the credibility of your expense management and guarantees proper reimbursement in the event of an audit.

Travel-related expenses represent a significant part of the taxation attached to professionals and employees who prefer the flexibility of a personal vehicle used for work. Therefore, before completing your tax declaration, it is advisable to understand the procedures for applying the mileage rate schedule, which facilitates an objective evaluation of deductible expenses. For further details, consult this comprehensive resource dedicated to mileage and fiscal rules for mileage expenses.

• Mileage expenses correspond to actual costs incurred for your professional trips.
• The flat-rate deduction of 10% applies automatically but can be exceeded through actual expense deduction.
• Retention of supporting documents is mandatory in case of audit.
• The deduction considers multiple expense categories, not just fuel.
• Using the rate schedule allows an easy estimation of transportation costs.

Type of deduction	Ease of use	Advantages	Inconvenients
Flat-rate allowance 10%	Simple, automatic	No need for supporting documents, applies to all	Less advantageous if actual expenses are high
Actual expense deduction	Requires supporting documents and calculation	More advantageous if actual costs are higher	More complex to manage, risk of audit

The mileage rate schedule for 2025: no changes this year

Notably for 2025, contrary to what many anticipated, the mileage rate used to estimate professional travel expenses remains unchanged from the previous year. This stability results from an official publication issued late, confirming a freeze on the rate schedule since 2023. In theory, this stability spares taxpayers from recalculating their expenses with new coefficients and simplifies overall administrative management.

The practical guide issued by the General Directorate of Public Finances for 2025 explicitly confirms this situation. Considering current economic conditions marked by a sustained increase in energy costs, one might have expected a revaluation of the rate schedule to better reflect actual expenses. However, the tax authorities opted for stability, which could be viewed as an encouragement to better optimize expenses rather than rely solely on increased reimbursements.

This choice to freeze the rate schedule also emphasizes increased transparency and rigor in assessing actual expenses, encouraging better management of supporting documents and more precise tracking of kilometers traveled. It is therefore essential to master the evaluation and control system for mileage expenses, especially since these continue to be a key lever in the taxation of professionals using personal vehicles.

• The 2025 mileage rate schedule is identical to that of 2024.
• It applies equally to combustion, hybrid, and electric vehicles.
• The stability of the rate schedule avoids complex adjustments for declarations.
• Expenses not included in the rate schedule, such as parking, remain deductible separately.
• Rigor in calculating actual expenses becomes essential to maximize tax benefits.

Year	Rate schedule modification	Context
2023	Significant increase	Adjustment in response to rising fuel prices
2024	Freeze of the rate schedule	Maintaining stability to stabilize taxation
2025	Freeze of the rate schedule continued	No revaluation despite inflationary context

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

The vehicle categories and their specific rates for tax deduction

The mileage rate schedule directly depends on the vehicle category and its administrative power. In 2025, these distinctions remain important for managing expenses and the tax deduction of professional trips. Three main categories are distinguished: passenger cars (combustion, hybrid, and hydrogen), electric cars, and two-wheeled motorized vehicles, including motorcycles and mopeds.

For traditional vehicles, the administrative power ranges from 3 CV or less to a maximum of 7 CV, with decreasing coefficients based on the distance traveled. The rate schedule includes factors such as vehicle depreciation, repairs, fuel, and even auto insurance premiums. Expenses such as parking fees or tolls are excluded from the rate schedule but remain deductible if justified separately.

Electric vehicles are subject to a 20% increase in the rate schedule, reflecting costs associated with battery leasing or recharging. This fiscal measure encourages energy transition while acknowledging specific expenses incurred by owners of alternative-propulsion vehicles.

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

• The rate schedule adapts according to vehicle power and type (combustion, electric, two-wheel).
• 20% increase for electric vehicles (including battery leasing and recharging).
• Clear distinction between expenses included in the rate and those deductible separately.
• Power ceiling at 7 CV for cars, 5 CV for two-wheelers.
• Electric car expenses cannot be combined with other deductions.

Category	Power (CV)	0-5,000 km Distance	5,001-20,000 km Distance	> 20,000 km Distance	Specifics
Combustion & hybrid cars	3 CV or less	d x 0.529 €	(d x 0.316) + 1,065 €	d x 0.370 €	Includes depreciation and maintenance
Electric cars	3 CV or less	d x 0.635 €	(d x 0.379) + 1,278 €	d x 0.444 €	20% increase, includes battery and recharging costs
Motorcycles	1 to 5 CV	Variable depending on power	Decreasing tariffs	Decreasing tariffs	Specific rates based on engine capacity

More technical information is available on specialized sites, including Nos Services – Taxes or Legisocial to understand the intricacies of the applicable rate schedules.

Eligibility conditions and necessary supporting documents for tax declaration

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

It should also be noted that any taxpayer owning or co-owning a personal vehicle, including a family member within the tax household, can apply these rates. Lease drivers of vehicles can also rely on this system, although they cannot combine rental expenses with mileage deduction.

Supporting documents must be retained for at least three years, even if it is generally not necessary to submit them with your tax return. These include maintenance invoices, auto insurance contracts, fuel receipts, registration certificates, and any other proof of expenses.

• Deductible trips are limited to home-to-work journeys, one round trip per day.
• Specific conditions allow for deducting multiple trips under special circumstances.
• Ownership or rental; the rate schedule also applies to rented vehicles.
• Vehicles owned by a family member are also considered.
• Supporting documents must be kept for 3 years in case of inspection.

Criteria	Practical example	Required supporting elements
Owner of a personally registered vehicle	A employee with a personal vehicle	Registration document, maintenance invoices, fuel receipts
Tenant of a vehicle for professional use	Self-employed with a rental car	Rental contract, proof of payment
Multiple trips for medical reasons	Employee with shifted schedules	Medical certificates, schedule proofs

To explore this topic further, 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 to declaring your income, understanding the most advantageous option between the automatic 10% allowance and the actual mileage expense deduction is essential. The flat-rate deduction is simple, applying a direct reduction to taxable income to cover professional expenses uniformly. However, this method may penalize those who spend more than this estimated amount.

The actual expense deduction involves detailing all actual, justified expenses, calculated using the mileage rate or based on invoices. For highly mobile employees or self-employed individuals, this can lead to a significant reduction in taxes. However, the method requires diligent management of supporting documents and transparency with tax authorities.

A good practice is to perform a comparative calculation each year, for example, summing up professional kilometers, applying the official rate, and comparing this figure to 10% of the gross amount received. The higher deduction should be chosen to optimize your tax refund.

• The flat-rate allowance is automatically applied to all taxpayers.
• The actual expenses deduction may be more beneficial if your expenses exceed 10% of your income.
• Managing supporting documents requires effort but ensures a more precise calculation.
• Performing a comparative calculation yearly is recommended to optimize your tax.
• The mileage rate schedule simplifies the estimation of actual transport-related expenses.

Criterion	Flat-rate allowance	Actual expense deduction
Ease of application	Automatic, without supporting documents	Calculation and supporting documents required
Tax advantage	Fixed (10%), sometimes insufficient	Variable depending on actual expenses
Declaration process	Simple	More complex, but more accurate

To learn how to accurately declare your actual expenses, see this specialized guide.

Sample calculation of mileage expenses with the 2025 rate schedule

To better understand how to apply the mileage rate schedule in 2025, let’s look at some practical examples based on common situations encountered in business or by self-employed individuals.

Imagine an employee making five round trips weekly of 60 kilometers between home and work, using a vehicle rated at 4 CV. Considering 220 working days annually, the total distance traveled amounts to 13,200 kilometers. The following calculation applies :

• For the first 5000 kilometers: 5000 x 0.606 € = 3,030 €
• For the remaining 8200 kilometers (13200 – 5000): (8200 x 0.340) + 1,330 € = 2,788 € + 1,330 € = 4,118 €
• Total estimated expenses : 3,030 € + 4,118 € = 7,148 €

This amount can be transferred to 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 amounting to a reimbursement of 8,577.60 €.

Another scenario: an employee living 60 kilometers from their workplace, but with no justified professional reasons for the trip. The maximum deductible will then be based on the first 40 kilometers, according to standard regulation :

• Total actual expenses: 3,500 €
• Deductible fraction: 3,500 € x (40 / 60) = 2,333 €

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

Specific considerations for electric vehicles and two-wheeled vehicles

Electric vehicles receive special attention in mileage-related fiscal policies. In 2025, they benefit from an automatic 20% increase in the salary schedule, recognizing additional costs such as battery leasing and recharging. This rule encourages adoption while including the expenses actually incurred in reimbursement or tax deduction calculations.

It is important to note that this increase accounts for both electricity costs and battery usage, without allowing additional deductions beyond the rate schedule. For electric vehicle owners, this rule simplifies calculation and prevents double deductions.

Two-wheeled motorized vehicles, such as motorcycles, scooters, and mopeds, have distinct scales corresponding to administrative power ranging from 1 to 5 CV maximum. Despite being lower amounts than those for cars, these rates provide vital support for professionals and self-employed individuals who frequently travel with these means of transport. These vehicles are also subject to specific deduction conditions, mainly based on annual mileage and fiscal power.

• 20% increase for electric vehicles including battery leasing and recharging.
• No additional deduction beyond the rate schedule for these expenses.
• Specific scales for motorcycles and mopeds based on power.
• Two-wheeled vehicles benefit from a declining rate depending on distance traveled.
• Adjustments for self-employed using lightweight vehicles.

Vehicle type	Power	0-3,000 km Distance	3,001-6,000 km Distance	> 6,000 km Distance	Details
Electric cars	3 CV or less	d x 0.635 €	(d x 0.379) + 1,278 €	d x 0.444 €	Includes 20% increase
Motorcycles	1 to 5 CV	Variable from 0.395 to 0.606 € / km	Decreasing tariffs	Decreasing tariffs	Based on fiscal power
Mopeds	No precise power	d x 0.315 €	(d x 0.079) + 711 €	d x 0.198 €	Simplified scale

For better management of your vehicle in the context of your professional expenses, it may be useful to consult specialized guides, such as those available on Aide BTS Assurance.

Practical tips to optimize management of professional transportation expenses

Managing transportation costs in a professional setting requires rigor and good organization. To obtain optimal reimbursement via tax deduction or mileage rate schedule, several best practices are particularly useful. First, keep a precise logbook detailing daily trips, including time and distance traveled, which greatly facilitates year-end calculations.

Next, remember that not all expenses are included in the mileage rate schedule. Expenses such as parking fees, tolls, or parking remain deductible but must be recorded separately and justified with invoices or tickets. This distinction is important for overall fiscal management of professional expenses.

Furthermore, the self-employed individual, often juggling personal and professional use of their vehicle, must carefully separate business-related trips. This helps avoid errors when filing your tax return and optimize possible expense reimbursement. Digital management tools or mobile tracking applications can be extremely helpful for this purpose.

• Maintain a detailed record of home-to-work trips.
• Keep all supporting documents for the expenses not included in the rate schedule.
• Differentiate personal and professional use to avoid errors.
• Use digital tools for effective tracking.
• Regularly consult updated rate schedules and tax regulations.

Advice	Benefit	Recommended tool/process
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 delve deeper into 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 rate schedule

• What are the main differences between the mileage rate schedule and the flat-rate allowance?
  The mileage rate schedule is based on actual estimated costs following a detailed table depending on vehicle power and mileage, while the flat-rate allowance is an automatic 10% reduction of taxable income without supporting documents.
• Can I claim multiple home-to-work trips per day?
  In principle, only one round trip is deductible. However, exceptions exist with justification based on irregular schedules, medical reasons, or family issues.
• What if my vehicle is electric?
  The rate schedule applies a 20% increase to accommodate battery and electricity costs, with no possibility for additional deductions for these items.
• What documents should I keep in case of a tax audit?
  You should retain purchase invoices, maintenance receipts, fuel receipts, insurance certificates, and any proof of vehicle rental for at least three years.
• Will the mileage rate schedule change soon?
  Currently, it has been frozen since 2023. No updates have been announced yet, but it is advisable to monitor fiscal news from reliable sources.