How the French mileage allowance works in 2026
The formula depends on eligible annual kilometres, the vehicle’s French fiscal horsepower and whether it is fully electric. The scale has separate formulas for up to 5,000 km, 5,001 to 20,000 km and more than 20,000 km.
Fiscal horsepower is grouped from 3 CV or less to 7 CV or more. A car above 7 CV therefore remains in the highest published band rather than receiving an ever-higher coefficient.
2026 French mileage table for petrol, diesel, hybrid and hydrogen cars
In the formulas below, d is the number of eligible professional kilometres travelled during 2025 and declared in 2026.
| Fiscal power | Up to 5,000 km | 5,001–20,000 km | Above 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 |
2026 French mileage table for fully electric cars
| Fiscal power | Up to 5,000 km | 5,001–20,000 km | Above 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 |
Itemised professional expenses or the automatic 10% deduction?
French employment income normally receives an automatic 10% deduction. Choosing itemised expenses can be useful only when the eligible, supportable total is more favourable. The calculator compares the mileage result plus entered tolls and parking with that automatic amount.
The comparison is not a complete tax return. Other professional expenses, reimbursements from an employer and individual limits can change the correct choice.
The 40 km home-to-work rule
Without a specific justification, the French tax calculation generally limits the deductible commuting distance to 40 km each way. The calculator applies that cap unless you confirm that a longer distance can be justified.
Documents and journey records to keep
Keep the vehicle registration certificate, a dated journey log, workplace evidence and receipts for any tolls or parking added separately. Make sure employer reimbursements are treated correctly before entering a deduction.
Sources and checks
AutoPrisme uses the figures you enter. The links below explain the rule, market context or consumer protections used to frame this calculator. Always verify the numbers in your own quote or contract.
- French Ministry of the Economy — mileage scaleOfficial 2026 car tables, electric-vehicle uplift and explanation of expenses included in the scale (French).
- Impots.gouv.fr — home-to-work distance limitOfficial explanation of the 40 km rule and circumstances that may justify a longer commute (French).
- Impots.gouv.fr — 2026 income-tax guideOfficial guidance for 2025 employment income, including the automatic 10% deduction (French PDF).
Frequently asked questions
What is the French barème kilométrique?
It is the official mileage scale used to estimate eligible car expenses when an employee chooses itemised professional expenses instead of the automatic 10% deduction.
Which year does this 2026 calculator cover?
It is designed for the French income-tax return filed in 2026 for eligible journeys and employment income from 2025.
Is the 2026 French mileage scale higher than last year?
The French Ministry of the Economy states that the mileage scale used in 2026 was not increased. The calculator applies the published 2026 tables.
Do electric cars receive a higher mileage amount?
Yes. The published electric-car table incorporates a 20% uplift. AutoPrisme uses that table directly and does not add the uplift a second time.
Can I claim a commute longer than 40 km each way?
Without a recognised justification, the deductible home-to-work distance is generally limited to 40 km each way. A longer distance may be accepted when specific circumstances justify it.
Are tolls and parking included in the mileage scale?
No. Eligible business tolls and parking may be added separately when properly supported. The calculator adds only the amounts you enter.
Can this calculator file my French tax return?
No. It provides an educational estimate. You remain responsible for eligibility, evidence and the figures entered in the official French tax return.