You drive 8,000 km a year for your clients, in a 5 CV car. Your SASU can reimburse you €4,251, and it is not income for you.
To pay you the same sum as salary, it would have to spend €7,333. Under the micro-entreprise, on the other hand, you are entitled to nothing: your allowance already covers your travel.
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The scale is the same for everyone, but what you are allowed to do with it depends on your status.
Information verified on October 16, 2026. Indicative calculator with no legal force. The figures it applies are taken from official sources and dated: only your tax notice and the tax authorities are binding.
The official pages where we read the rules and amounts applied here.
Your flat-rate allowance stands in for all your expenses, trips included: you deduct no actual costs, and no mileage allowance is added on top. If you drive a lot, it is rather a sign that an actual-expenses regime could leave you more.
Under BNC, you can choose the scale on 1 January, for the whole year and all your vehicles: you then no longer deduct fuel, servicing or insurance. Under BIC, the scale is not allowed: you deduct your actual costs, pro rata to business use.
Your EURL or SASU pays you the allowances, and deducts them from its profit. For you, they are actual expenses, not income, on one condition: exact, justified kilometres, trip by trip. Without a log, the tax office treats them as pay.
Fuel or charging, servicing, tyres, insurance, the vehicle's loss of value: it is all in there. You only add:
For a 100% electric vehicle, the scale is increased by 20%. Hybrids, plug-ins included, stay on the scale for other cars.
| Business kilometres a year | Petrol, diesel or hybrid | 100% electric |
|---|---|---|
| 3,000 km | €1,908 | €2,289 |
| 8,000 km | €4,251 | €5,098 |
| 15,000 km | €6,750 | €8,094 |
| 25,000 km | €10,675 | €12,800 |
Scale published in April 2023 and carried over for 2025 income. The band is chosen on all the year's kilometres, then its formula applies to all of them.
Nadia is president of her SASU. She drives 8,000 km a year for her training sessions, in her 5 CV car.
Her company reimburses her €4,251 of allowances, based on a log of each trip.
This amount is not part of her income, and her company deducts it from its profit.
Through a salary, the same sum in her pocket would have cost her SASU €7,333.
Keep a log of each trip. The date, the client or place, the kilometres.
Get reimbursed by bank transfer, with an expense claim based on that log.
Keep a copy of your registration certificate with the company's records.
Under BNC, decide before 1 January whether you take the scale for the year.
Under BIC, keep all your car invoices. They are what you deduct.
Under the micro, if your costs exceed your allowance, see whether it is time to switch to actual expenses.
The mileage allowance scale was not revalued in 2026: the one in force is the scale published in April 2023, carried over for 2023, 2024 and 2025 income. The one for 2026 income has not come out yet: if it changes, we will update the amounts.
For trips between home and office, the tax office only counts the first 40 kilometres of each trip in deductible expenses, unless particular circumstances linked to your job, your family or your health apply.
In a SASU, a president's mileage allowances carry no social contributions within the scale, as the official social security bulletin accepts. In an EURL, no official source says whether they count towards a majority manager's base: ask your accountant how they treat them.
With two vehicles, the mileage scale applies separately to each, with its own kilometres. You do not add the distances together.
You can use the mileage scale for a car in your partner's name: it applies to a vehicle belonging to you, your spouse or partner, or a member of your tax household. A company vehicle gives no right to any allowance.
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