The mileage scale is an essential tool for French taxpayers, enabling precise calculation of business travel expenses based on the distance covered. It is a scale of rates meticulously established by the tax authorities, which takes into account the type of vehicle used and the distance travelled to determine the amount of tax deductions, including the flat-rate deduction, to which a taxpayer is entitled for income tax purposes. This system, based on mileage allowances, is designed to compensate employees and the self-employed for expenses incurred during business travel. In addition, it can have a significant impact on their income, as well as on social security contributions, by optimizing the management of costs linked to professional mobility.
What is the 2025 mileage scale for cars?
For 2025, the mileage scale for cars has been adjusted to better reflect actual travel costs. It's important to know these figures to optimize your tax returns and benefit from maximum tax deductions. The scale is divided into several brackets, depending on the vehicle's administrative and tax rating, as well as the distance traveled.
What is the 2025 mileage scale for combustion-powered cars?
Thermal cars, which run on gasoline or diesel, have a specific tax scale. This takes into account the vehicle's tax power, expressed in fiscal horsepower, and the distance covered. Amounts are calculated to cover fuel, maintenance and depreciation costs.
What is the 2025 mileage scale for electric cars?
Electric cars benefit from a separate and often more advantageous tax schedule, to encourage the use of more environmentally-friendly vehicles. This scale takes into account the specific electricity and maintenance costs of electric vehicles, which differ from those of combustion-powered cars.
What is the 2025 mileage scale for two-wheelers?
Two-wheelers, whether motorcycles or mopeds, also have their own mileage scale. These are designed to reflect the specific costs associated with these types of vehicle.
Motorcycles
For motorcycles, the mileage scale takes into account engine capacity and distance covered. Fuel, maintenance and insurance costs are included in the calculation.
Mopeds
Mopeds, generally of smaller displacement, have an adapted scale that reflects the lower costs associated with their use. This scale is particularly relevant for short-distance journeys.
How do I calculate the total?
Calculating total compensation, including mileage allowances, is a simple but crucial operation. All you have to do is multiply the number of kilometers driven by the applicable rate for the type of vehicle and its horsepower. This method yields the total amount of deductible expenses for the tax year.
Who is affected by the 2025 kilometric scale?
The 2025 kilometric scale mainly concerns employees and the self-employed who use their personal vehicles for business travel. It is also relevant for employers who reimburse their employees' travel expenses.
What are the tax consequences of using the 2025 mileage scale?
Using the mileage scale allows you to reduce the taxable amount by deducting business travel expenses. However, it is crucial to keep all evidence of these journeys, such as fuel bills and itineraries, to justify deductions in the event of a tax audit.
How do I declare mileage expenses according to the 2025 scale on my tax return?
To declare your mileage allowances, you need to fill in the section dedicated to actual expenses on your tax return. Make sure you calculate your expenses according to the applicable scale, and keep all the necessary supporting documents. This will enable you to benefit from a significant tax reduction.
Your questions
What are the new mileage rate updates for 2025?
Updates to the mileage scale for 2025 include adjustments to better reflect the real costs of travel, notably by taking account of inflation and technological developments in the automotive sector.
2025 mileage scale: which journeys are eligible?
Travel eligible for the mileage scale includes business trips, such as customer visits, external meetings and training courses. Home-to-work journeys are generally not covered, with specific exceptions.
How much will a kilometer cost in 2025?
The price per kilometer in 2025 varies according to vehicle type and power. It is essential to consult the official scale to find out the exact rates applicable to your situation. This information will enable you to maximize your tax deductions while complying with current legislation.
The mileage scale is an essential tool for French taxpayers, enabling precise calculation of business travel expenses based on the distance covered. It is a scale of rates meticulously established by the tax authorities, which takes into account the type of vehicle used and the distance travelled to determine the amount of tax deductions, including the flat-rate deduction, to which a taxpayer is entitled for income tax purposes. This system, based on mileage allowances, is designed to compensate employees and the self-employed for expenses incurred during business travel. In addition, it can have a significant impact on their income, as well as on social security contributions, by optimizing the management of costs linked to professional mobility.
