Date source: 2026-04-08
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Professional expenses: 2026 mileage rates are now available Published on 09 April 2026 - Service Public / Legal and Administrative Information Department (Prime Minister)
Do you use your personal vehicle for professional purposes? The expenses incurred are deductible either as a flat rate or by justifying actual expenses incurred. These depend on rates established for different types of vehicles. The 2026 tax brochure has just published the mileage rates to apply this year in your tax return.
Image 1 Credits: anyaberkut - stock.adobe.com
Do you have commuting expenses between your home and workplace and are you using your personal vehicle? For your tax return, you can choose the actual deductible expenses regime rather than the 10% flat deduction.
Based on the mileage rates defined by the tax authority, employees and sole proprietors subject to income tax in the non-commercial profits (BNC) category can:
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assess the expenses they incurred during their business travel;
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and request the tax authorities to deduct their actual expenses for 2026 taxes on 2025 income.
This year, as in 2025, the mileage rates are not being revalued. Their level was last increased in 2023 by 5.4%.
The mileage rate applicable to cars can be used if the employee is themselves the owner or co-owner, or when their spouse or one of the members of the household is personally the owner.
The rate applicable to two-wheelers can now be used whether or not the employee is the owner of the vehicle. If the vehicle is rented, the rental payment is covered by the rate and therefore cannot be deducted in addition to it.
What is the 2026 mileage rate applicable to cars?
Table - The mileage rate applicable to cars (petrol, hydrogen and hybrid) (in €) Administrative power (in CV)
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 kilometres travelled for professional purposes in 2025 with a 5 CV vehicle, you can state in your tax return an amount of actual expenses of €2,544 (4,000 km x 0.636).
For electric vehicles, a 20% increase is applied to the rate applicable to petrol, hydrogen or hybrid vehicles. You can find the rates applicable to 100% electric vehicles in the tax brochure.
What is the 2026 mileage rate applicable to two-wheelers?
Table - The mileage rate applicable to motorcycles (in €) Administrative power (in CV)
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 rate 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 rates take into account in particular:
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vehicle depreciation during the year;
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cost of helmets and protective equipment;
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repair and maintenance expenses;
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tire expenses;
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fuel consumption;
It is possible to add to these (subject to being able to provide documentation):
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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.
Travel expenses calculated concern in particular transport between your home and workplace, and transport during your working hours.
See also
Agenda
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From 30 Apr. to 3 May 2026 Works Closure of Lyon station: disruptions to expect Published 22 April 2026
Source: Service-Public professionals