France Mileage Allowance Tax Calculator (Barème kilométrique)

About the France Mileage Allowance Tax Calculator (Barème kilométrique)

Work out the flat-rate cost of your work trips with the French mileage scale (barème kilométrique), the amount you can deduct as actual expenses (frais réels) instead of the 10 % allowance on your salaries. Choose a car, a motorcycle or a moped and its fiscal horsepower (chevaux fiscaux, on the registration certificate), enter your home-to-work distance and the days you made the trip — or your total work kilometres — and the calculator picks the band for your yearly distance, applies its formula and adds 20 % for an electric vehicle.

Home-to-work trips count as one round trip a day and, unless you can justify a longer distance, at most 40 km each way. Add tolls, parking and loan interest, then compare with the 10 % allowance on your salaries to see which choice lowers your taxable income more. Nothing you type leaves your browser. Without a pass the page shows a free preview of your own result: the mileage deduction, with the first rows of each table, while every other figure stays hidden until you unlock it with a Pro pass.

The car scale

For a car, the amount for a yearly work distance d is (Service-Public; BOFiP):

• 3 CV or less: d × 0,529 up to 5 000 km, d × 0,316 + 1 065 € from 5 001 to 20 000 km, d × 0,370 over 20 000 km;
• 4 CV: d × 0,606 up to 5 000 km, d × 0,340 + 1 330 € from 5 001 to 20 000 km, d × 0,407 over 20 000 km;
• 5 CV: d × 0,636 up to 5 000 km, d × 0,357 + 1 395 € from 5 001 to 20 000 km, d × 0,427 over 20 000 km;
• 6 CV: d × 0,665 up to 5 000 km, d × 0,374 + 1 457 € from 5 001 to 20 000 km, d × 0,447 over 20 000 km;
• 7 CV or more: d × 0,697 up to 5 000 km, d × 0,394 + 1 515 € from 5 001 to 20 000 km, d × 0,470 over 20 000 km;

A 100 % electric vehicle gets 20 % more. The scale is applied to the year’s total for one vehicle: it is not a rate per kilometre for each trip, since the middle band adds a fixed amount.

Motorcycles and mopeds

• Motorcycle, 1 or 2 CV: d × 0,395 up to 3 000 km, d × 0,099 + 891 € from 3 001 to 6 000 km, d × 0,248 over 6 000 km;
• Motorcycle, 3, 4 or 5 CV: d × 0,468 up to 3 000 km, d × 0,082 + 1 158 € from 3 001 to 6 000 km, d × 0,275 over 6 000 km;
• Motorcycle, More than 5 CV: d × 0,606 up to 3 000 km, d × 0,079 + 1 583 € from 3 001 to 6 000 km, d × 0,343 over 6 000 km;
• Moped (cyclomoteur): d × 0,315 up to 3 000 km, d × 0,079 + 711 € from 3 001 to 6 000 km, d × 0,198 over 6 000 km.

What the scale covers, and what comes on top

The scale covers the vehicle’s depreciation, repairs and servicing, tyres, fuel (electricity included) and insurance, and for two-wheelers helmets and protective gear. Parking and garage costs, motorway tolls and the yearly interest on a loan for the vehicle, for its work share, can be added with receipts. A rented vehicle’s rent cannot be added, since the scale already includes depreciation, and an electric car’s charging and battery rent are already in it (BOFiP BOI-RSA-BASE-30-50-30-20).

Home-to-work trips: 40 km and one round trip

Travel between home and work is deductible up to 40 km each way. Beyond that, the whole distance counts only if you can justify it by particular circumstances — linked to the job or of a family or social kind, not personal convenience; otherwise the first 40 km still count. Only one round trip a day is counted, unless particular reasons such as health or a person at home needing you make a second one necessary (BOFiP).

Actual expenses or the 10 % allowance

Salaries get a 10 % allowance for work expenses by default, at least 509 € and at most 14 555 € for each member of the household. Each of you can give it up and deduct actual expenses instead, with receipts, adding to your taxable salaries any allowances your employer paid for those costs (Service-Public). The calculator compares both: the choice that leaves the lower taxable income is the better one. On 30 000 € of salaries the allowance is 3 000 €; 5 CV with 10 500 km a year already gives 5 143,50 €.

Limitations

• One vehicle at a time: the calculator applies the scale to one vehicle’s yearly distance.
• The private use of the vehicle must be left out: enter only the kilometres for work.
• Whether a distance over 40 km is justified is for you to show the tax office; the calculator takes your answer.
• The tax difference is an estimate at the marginal rate you choose; the France Income Tax Calculator gives the exact tax.
• For self-employed people taxed as BNC the same scales can be used, under their own rules; this page is written for employees.
• An estimate from the published scale, not tax advice.

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