Source date: 2026-04-08
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Professional expenses: the 2026 mileage rates are available Published on April 9, 2026 - Service Public / Directorate for Legal and Administrative Information (Prime Minister)
Do you use your personal vehicle for professional purposes? The resulting expenses are deductible either as a flat rate or by justifying the actual costs incurred. These depend on scales established for different types of vehicles. The 2026 tax brochure has just published the mileage rates to be applied this year on your income tax return.
Do you have transport costs between your home and workplace and use your personal vehicle? For your income tax return, you can choose the regime of deductible actual expenses rather than the 10% flat-rate deduction.
Based on the mileage scales defined by the tax administration, employees and individual entrepreneurs subject to income tax in the category of non-commercial profits (BNC) can:
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assess the expenses they incurred during their professional travel;
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and request the tax authorities to deduct their actual expenses for the 2026 tax on 2025 income.
This year, as in 2025, the mileage rates have not been increased. Their level was last raised in 2023 by 5.4%.
The mileage scale applicable to cars can be used if the employee themselves is the owner or co-owner, or if their spouse or one of the members of the tax household is personally the owner.
The scale applicable to two-wheelers is now usable whether or not the employee owns the vehicle. If the vehicle is rented, the rent paid for the rental is covered by the scale and therefore cannot be deducted in addition to it.
What is the 2026 mileage scale applicable to cars?
Table - The mileage scale applicable to cars (thermal, hydrogen, and hybrid) (in €) Administrative power (in HP)
Distance (d) up to 5,000 km
Distance (d) from 5,001 km to 20,000 km
Distance (d) beyond 20,000 km
For 4,000 kilometers traveled for professional purposes in 2025 with a 5 HP vehicle, you can report an amount of actual expenses of €2,544 (4,000 km x 0.636) in your income tax return.
For electric vehicles, a 20% increase is applied to the scale applicable to thermal, hydrogen, or hybrid vehicles. You can find the scales applicable to 100% electric vehicles in the tax brochure.
What is the 2026 mileage scale applicable to two-wheelers?
Table - The mileage scale applicable to motorcycles (in €) Administrative power (in HP)
Distance (d) up to 3,000 km
Distance (d) from 3,001 km to 6,000 km
Distance (d) beyond 6,000 km
Table - The mileage scale applicable to mopeds (in €) Distance (d) up to 3,000 km
Distance (d) from 3,001 km to 6,000 km
Distance (d) beyond 6,000 km
The mileage scales notably take into account:
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the depreciation of the vehicle during the year;
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the cost of purchasing helmets and protective gear;
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repair and maintenance costs;
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tire expenses;
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fuel consumption;
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insurance premiums.
It is possible to add (provided that supporting documents can be presented):
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loan interest (in case of vehicle purchase on credit);
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toll fees;
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parking fees.
The calculated travel expenses concern in particular transport between your home and workplace, and transport during working hours.
See also
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Income tax - Professional expenses: flat rate or actual expenses (deduction) Service Public
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The fuel expense scale for the 2026 income tax return is available Service Public
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Declaration of 2025 income: what is the deadline in your department? Service Public
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Transport expenses General Directorate of Public Finances (DGFiP)
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Is using the mileage scale mandatory to assess my home-work transport expenses by car or two-wheeler? General Directorate of Public Finances (DGFiP)
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Source: Service-Public professionals
