Every year in the spring, a crucial question arises for millions of French employees: should we settle for the flat-rate 10% reduction or opt for real costs? If you use your personal vehicle for business travel, the mileage scale published by the tax administration is your best tool to reduce your tax bill. Here is everything you need to know for the 2026 declaration, covering your 2025 income and travel.
A first piece of advice? Before validating your tax return, take the time to take the test on the simulator on the impots.gouv.fr website. It is worth it because the money saving is real: for an average employee traveling 50 km per day, the real costs option can represent a saving of several hundred euros compared to the automatic deduction. If the actual costs create an imbalance in relation to your withholding tax rate, you will be reimbursed for your overpayment during the summer.
What is this mileage fee scale for?
By default, the tax administration applies a standard deduction of 10% on your salaries to cover your professional expenses (travel, meals, documentation, etc.). But in certain cases, it is more interesting to calculate the actual costs by waiving the reduction and thus relying on the scale of mileage costs. “ The declaration of actual costs has not been revalued for the year 2026intervenes Sabine Portela, national secretary of Solidaires Finances Publiques. And this since the year 2023 “. For travel costs, the transportation from home to workTHE business travel during working hours, moving or dual residence. It is also possible to deduct only fuel costs.
The scale provided by the State is not a simple flat rate per kilometer but it is graded according to two criteria: the administrative power of the vehicle (expressed in fiscal horsepower, from 3 HP to 7 HP and more) and the total distance traveled over the year (three brackets: up to 5,000 km, from 5,001 to 20,000 km, and beyond). Note that it includes almost all of the costs related to the use of the car, from maintenance to repairs including vehicle depreciation, tires, gasoline and insurance premiums. Except for parking fees, toll fees and loan interest (in the event of purchasing a vehicle on credit) which can be added as an extra, provided you keep the invoices.
Mileage costs, what are the distances and supporting documents required?
Not all distances are affected by the mileage cost barometer. For the home-work journey, if the distance is less than or equal to 40 kilometers (i.e. 80 km round trip), you can deduct the entire mileage without any particular justification. Beyond 40 kilometers, the distance must be justified (difficulty finding a nearby job, transfer, family constraints). Without valid reason, the deduction remains limited to 40 km. As much as a only round trip per day is taken into account, except in special cases (staggered schedules, health problems, etc.).
If the tax authorities do not ask you to send your invoices, keep them for at least three years because she would be likely to ask for them from you. Otherwise, when filing your tax return, you must be able to provide the vehicle’s registration document, a certificate from the employer specifying that a personal vehicle is used to travel between home/work and your employment contract.
A bonus for electric vehicles
As part of the ecological transition, the government maintains a strong incentive: if you use a 100% electric vehicle, the amount of travel costs calculated via the scale is increased by 20%. For example, if the classic scale entitles you to a deduction of €3,000, the use of an electric car brings this deduction to €3,600. A significant advantage which can shift your tax to a lower bracket.
