2026 mileage rates: calculation and example

Practical answers about travel, receipts and expenses for your business.

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Your questions, in practice · France

What is a mileage allowance?

Mileage reimbursement pays for business use of a personal vehicle. It is calculated from business distance and the applicable rate or scale. It covers vehicle costs; it is not a travel bonus or repayment for private journeys.

How do you calculate mileage reimbursement in 2026?

Add the annual business kilometres for each vehicle, then use the formula for its fiscal horsepower and distance band. Under the scale published for the 2026 French tax return, a 5 CV car driven 6,000 business kilometres gives 6,000 × 0.357 + 1,395 = €3,537. This scale covers 2025 income.

What are the 2026 mileage rates?

The car scale published for the 2026 French return depends on fiscal horsepower and three annual distance bands: up to 5,000 km, 5,001–20,000 km and over 20,000 km. For 5 CV, the formulas are d × 0.636; d × 0.357 + 1,395; and d × 0.427. Here d means annual business kilometres. The scale covers 2025 income.

How much is reimbursed per kilometre?

There is no single amount for every car. Under the French scale published for the 2026 return, a 5 CV car uses €0.636/km for up to 5,000 annual business kilometres. Above that distance, a different formula applies; do not use the first rate for every kilometre.

Is the per-kilometre rate always the same?

No. Rates can vary with the vehicle, cumulative annual mileage or journey date. Record the date and vehicle for each trip. With an annual banded scale, the distance counter does not reset at the start of each month.

Why can the rate change with cumulative mileage?

The French scale combines fixed costs, such as insurance, with usage costs, such as fuel. Average cost per kilometre therefore changes with annual distance. The formula for your band applies to the vehicle’s annual total; the bands are not added together like income-tax brackets.

Official sources and reference period

Amounts apply to the periods specified in the answers. The official texts below explain the conditions and exceptions.

These answers describe general rules for the selected country and stated periods. They are not personalised legal, tax or accounting advice. Your accountant can help apply them to your business.