French Mileage Allowance Calculator: Tax Scale and Expenses
French tax scale: allowance by fiscal horsepower, 20% EV bonus, comparison with the 10% flat deduction and a ready-to-copy expense report with tolls and meals.
French mileage scale and actual expenses vs the 10% deduction
The French tax mileage scale turns business kilometres into deductible expenses according to the car's fiscal horsepower (CV), with 20% more for a fully electric car. The tool compares that amount with the flat 10% deduction (minimum €509, maximum €14,555 for 2025 income) and estimates the tax saved.
The scale used (d = annual km)
| Power | 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 |
For a fully electric car, the result is multiplied by 1.2. The tool then compares this allowance with 10% of net taxable salary, bounded between €509 and €14,555, and multiplies the difference by your marginal tax rate.
Default example
12,000 km in an electric 5 CV car: (12,000 × 0.357 + 1,395) × 1.2 = €6,815, or €0.568 per km. For a €38,000 net taxable salary, the flat deduction is €3,800. Actual expenses win by €3,015, about €904 less tax in the 30% bracket. With a combustion car, the allowance drops to €5,679 and the gain to €564.
Assumptions and limits
The deduction calculation is for employees filling in a French tax return: only kilometres count there, and meals, tolls, parking or loan interest, also deductible as actual expenses, are not added. The expense report at the bottom of the page is for reimbursing an employee's trips: it applies the average scale rate for the annual mileage entered, then adds tolls, parking, meals and nights. This is an estimate under French tax rules and does not replace the official simulator or a tax adviser.
Sources and dates: mileage scale for 2025 income, unchanged since 2023, 20% uplift for electric vehicles (service-public.gouv.fr, news item of 9 April 2026); 10% flat deduction capped at €14,555 with a €509 minimum (impots.gouv.fr, 2025 income filed in 2026) (checked 14/10/2026).
Frequently Asked Questions
How many kilometres before actual expenses beat the 10% deduction?
The mileage allowance must exceed 10% of your net taxable salary. With a €38,000 salary (€3,800 deduction) and a 5 CV combustion car, the threshold is about 6,740 km a year: 6,740 × 0.357 + 1,395 = €3,801.
How much is the 20% uplift for an electric car worth?
It multiplies the scale by 1.2: for 12,000 km in a 5 CV car, the allowance rises from €5,679 to €6,815, €1,136 more in deductible expenses. It applies to fully electric cars, not hybrids.
Was the French mileage scale raised in 2026?
No: for 2025 income filed in 2026, the scale is the same as in 2023, when it was last raised (+5.4%). A 5 CV car between 5,001 and 20,000 km stays at (d × 0.357) + €1,395.
What is the cap on the 10% deduction for salaries?
For 2025 income, the flat deduction is at least €509 and at most €14,555 per employee. Above a salary of roughly €145,550, only actual expenses let you deduct more.
Which per-km rate applies on a French expense report?
The one for your annual mileage band: for a 5 CV car, €0.636 up to 5,000 km, €0.357 between 5,001 and 20,000 km (plus a fixed €1,395 over the year) and €0.427 above. For a fully electric car, these rates are raised by 20%.
How much can be reimbursed for a meal without social charges in 2026?
For a restaurant meal during a business trip, the URSSAF exemption limit is €21.40 in 2026. It is the tool's default value; a higher amount must be backed by actual receipts.
Are tolls and parking included in the mileage scale?
No: the scale covers depreciation, fuel, maintenance, tyres and insurance. The expense report therefore adds tolls and parking separately, with receipts: €100 in the default example.
Is this tool really free?
Yes, all tools on Kristools are 100% free and accessible without registration.
Is my data protected?
Yes. All processing is performed directly and securely inside your browser. No personal data is sent to our servers.