French mileage scale: work out your travel costs

How it is calculated

The French tax mileage scale (2025 income, impots.gouv.fr) gives, in a single formula, the running cost of a vehicle by tax horsepower and kilometres driven in the year: fuel, maintenance, insurance and wear included. The simulator picks the bracket that matches your total mileage and applies its formula.

For the commute, it counts one round trip a day over the actual distance, capped at 40 km without justification. The scale applies once to the year's total: adding up two separate calculations would distort the result.

What the result includes

So that two people get the same figure from the same gross pay, the site always calculates from the same baseline situation. Each line can be changed in the calculator's options where it matters.

• General social security scheme (régime général), rates as of 26 October 2026 (rules from modele-social, the engine behind URSSAF's simulator).
• Permanent full-time contract (CDI), 35 hours a week, i.e. 151.67 h a month, paid over 12 months.
• Non-cadre by default (cadre status is one button away), collective agreement set to the general rules (“droit commun”).
• Company health cover (mutuelle) of €40 a month, of which €20 is deducted from pay, URSSAF's default setting; zero is possible in the options.
• Outside Alsace-Moselle (option available), without meal vouchers or benefits in kind.
• Before income tax: tax withheld at source depends on your household and comes on top (see the “net after tax” tool).
• Minimum wage (SMIC) since 1 June 2026: €12.31 gross per hour (service-public.gouv.fr).
• Cars, motorbikes and mopeds, with the uplift for fully electric vehicles.
• The 40 km rule for the commute, and its justified exception.

Limits

A correct calculation for a typical situation is not your payslip. Here is what the tool does not know, so that you read the result as a reliable order of magnitude, not a promise.

• Collective agreement: sector minimums, seniority bonuses, compulsory thirteenth month and specific provident schemes are not taken into account (general rules only).
• Bonuses, variable pay, overtime, benefits in kind: left out, except in the tools that ask for them.
• Health cover and provident scheme: your actual contribution may be different; change it in the options.
• Alsace-Moselle: the option adds the local scheme's health contribution, without its other specifics.
• Public sector not covered: civil servants' pay scales and contributions follow other rules.
• Simplified tax: no tax reductions or credits, no exceptional income; the engine's “tax” module is flagged as experimental by URSSAF.
• A household vehicle: the scale applies to a car owned by you, your partner or a member of your tax household; for any other vehicle, only the costs actually paid are deductible.
• Employer reimbursements: transport bonus, sustainable mobility package or mileage allowances are added to the declared salary if you switch to actual expenses.

Deductible costs of a car

Amount to deduct by kilometres in the year and tax horsepower, petrol or hybrid car, scale for 2025 income calculated by the site's code.

The mileage scale for 2025 income

Scale published by the tax authorities for the 2026 return, unchanged from the previous two years (service-public.gouv.fr). d stands for the kilometres driven in the year.

Petrol, diesel and hybrid cars

Fully electric cars

Motorbikes and scooters over 50 cc

Electric motorbikes and scooters over 50 cc

Mopeds (50 cc or less)

By commuting distance

For 210 commuting days in the year with a 5 hp car, one round trip a day.

What next

Vehicle costs are only part of actual expenses: the actual expenses or flat deduction comparison adds meals, remote work and other costs, and works out the tax with each option. The income tax simulator redoes the whole household calculation, and Nego answers questions about your situation.