Actual costs or flat rate of 10%: the choice can vary your tax by several hundred euros. For the 2026 declaration, the mileage scale remains a key tool for taxpayers who use their vehicle to go to work. In a context of high fuel prices, this option can be particularly advantageousprovided you master the rules well.
By default, the administration applies a flat rate deduction of 10% on salaries. But some taxpayers have an interest in opting for actual costs. “Taxpayers can waive this standard deduction to deduct their actual costs”recalls the General Directorate of Public Finances (DGFiP). A decision that requires a good understanding of the scales and eligibility conditions.
Actual fees or 10% flat rate: what to choose?
By default, the administration therefore applies a flat rate deduction of 10% on your salariesintended to cover your current business expenses. No action is necessary. But this solution is not always the most advantageous. This option is particularly interesting for employees who have long commutes or incur high expenses.
Mileage scale: what distances are taken into account?
Home-work travel is deductible but within certain limits. According to the DGFiP, three scenarios exist:
- up to 40 km between home and work, i.e. 80 km round trip, the entire journey is taken into account
- beyond 40 km, the distance is in principle capped
- unless you can justify this distance (professional constraints, family situation, etc.)
” Lthe entire distance can be retained if it is justified by particular circumstances”specifies the administration. In this case, an explanatory note must be attached to the declaration.
Mileage scale 2026: no boost this year
Bad news: the mileage scale is not increased in 2026. It remains the same as last year.“The scale takes into account all costs related to the use of the vehicle »underlines the DGFiP. This includes in particular:
- vehicle depreciation
- maintenance and repair costs
- fuel
- insurance
2026 auto scale (thermal, hybrid and hydrogen vehicles)
For cars, the calculation depends on the fiscal power and the kilometers traveled.
Examples:
- 3 HP and less: €0.529/km up to 5,000 km
- 5 HP: €0.636/km up to 5,000 km
- 7 CV and more: €0.697/km up to 5,000 km
Beyond certain thresholds (5,000 km and 20,000 km), specific formulas apply.
– Concrete example:
For 4,000 km traveled with a 6 HP car, you can deduct: 4,000 × 0.665 = €2,660
Electric vehicles: a tax advantage maintained
Good news for electric vehicle drivers: the scale is increased by 20%.
“Charging and battery costs are already included in the calculation”specifies the DGFiP.
Examples:
- 4 HP electric: €0.727/km up to 5,000 km
- 6 electric HP: €0.798/km
- 7 CV and more: €0.836/km
Motorcycle, scooter: what amounts in 2026?
The scale also applies to two-wheelers, with specific amounts.
Motorcycles and scooters (over 50 cc)
- 1 to 2 HP: €0.395/km up to 3,000 km
- 3 to 5 HP: €0.468/km
- more than 5 HP: €0.606/km
Mopeds (50 cc and less)
- €0.315/km up to 3,000 km
- then decreasing formulas beyond
What fees can be added?
The mileage scale already covers a large part of the expenses linked to the use of the vehicle: fuel, maintenance, insurance and even wear and tear. But some costs may come add in additionwhich makes it possible to increase the total deductible amount. This is particularly the case for loan interest if you purchased your vehicle on credit, provided that you only retain the portion corresponding to professional use.
Toll fees for your home-to-work or business trips can also be included, as can Parking Fee (parking, parking meter, subscription). Be careful, however: these expenses must be strictly justified. “Using the mileage scale does not exempt you from providing supporting documents”insists the DGFiP. In the event of an inspection, the administration may require invoices, tickets or statements detailing the mileage. Vigilance is essential to avoid any recovery.
Can we choose the actual expenses?
Yes, it is possible to completely waive the mileage scale to declare your actual expensesposition by position. This concerns in particular fuel, maintenance, repairs, insurance and even the depreciation of the vehicle. This option can be interesting if your costs are particularly high. But this choice involves a major constraint: everything must be precisely justified. You must be able to detail each expense and distinguish the portion linked to professional use from that relating to personal use.
Another key point: even if you opt for actual costs, you cannot not deduct an amount greater than that calculated using the mileage scale. “These costs are capped at the amount allowed as deduction by the mileage scale”recalls the tax administration. In practice, the scale therefore remains a simple and secure solution for the majority of taxpayers. The use of real costs, which is more complex, is especially relevant in specific situations, particularly for very heavy vehicles or vehicles that are expensive to use.
