French mileage allowance scale 2026, cars
Interactive chart of the French tax mileage allowance scale ("bareme kilometrique"), used to deduct professional travel costs ("frais reels") from French income tax. Published by MaCalculatriceEnLigne.
What the chart shows
- Scale of the 2026 tax return (kilometres driven in 2025), cars only
- One line per fiscal horsepower class: 3 CV or less, 4, 5, 6, 7 CV or more
- Deductible amount in euros for 0 to 30,000 professional km, by steps of 500 km
- Toggle between thermal / hybrid / hydrogen and 100 % electric (+20 %)
- Dashed lines at 5,000 km and 20,000 km: the band limits, where the slope of every line changes
Example: a 5 CV car driven 4,000 km gives 2,544.00 EUR, or 3,052.80 EUR if it is 100 % electric.
Formula by band
For a distance d in km, amount = d x coef + constant, rounded to the cent; x 1.2 for a 100 % electric vehicle, applied before rounding.
| Horsepower | d <= 5,000 km | 5,000 < d <= 20,000 km | d > 20,000 km |
|---|---|---|---|
| 3 CV or less | d x 0.529 | d x 0.316 + 1,065 | d x 0.370 |
| 4 CV | d x 0.606 | d x 0.340 + 1,330 | d x 0.407 |
| 5 CV | d x 0.636 | d x 0.357 + 1,395 | d x 0.427 |
| 6 CV | d x 0.665 | d x 0.374 + 1,457 | d x 0.447 |
| 7 CV or more | d x 0.697 | d x 0.394 + 1,515 | d x 0.470 |
Data
data.csv is generated with the Go package baremekm
(codeberg.org/tresor2k/macalc-go), a port of the SWI-Prolog pack
fr_bareme_km 1.0.0 whose tests replay each of the 135 facts of the pack.
Columns: cv, label, km, thermal, electric (euros).
Official sources: BOFIP BOI-BAREME-000001 (2022, 2023), DGFiP brochures pratiques IR (2024 to 2026), service-public.gouv.fr A14686 (2026). Dataset: doi:10.17632/5s59m9wycw.1 (CC BY 4.0). The scale values are official French tax data (DGFiP, Licence Ouverte / Open Licence Etalab 2.0).
The same computation is available online, in French, with the detail of each band: French mileage allowance calculator. More French finance calculators: finance calculators.
This chart is an aid to calculation, not tax advice. The official texts prevail.
Built with D3 v7. Code: MIT.