France / Work expenses
Barème Kilométrique Calculator: Revenus 2025
Apply France's official mileage scale for the 2026 declaration of 2025 income. Select a vehicle, fiscal horsepower and annual distance, then see the band formula and electric-vehicle uplift.
Barème Kilométrique Calculator: Revenus 2025: Applies the official d × a + b formula for one annual distance band and one vehicle. Cars use 5,000 and 20,000 km boundaries; motorbikes and mopeds use 3,000 and 6,000 km. Fully electric vehicles receive a 20% uplift to the base result before rounding to cents. This is an expense estimate, not tax advice or a refund calculation. Runs 100% locally in your browser with zero server file uploads.
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2026 declaration · revenus 2025
Use total eligible kilometres travelled, including return journeys. Apply the annual band separately to each vehicle. CV fiscaux is the administrative rating on the registration document, not engine horsepower. Hybrids do not receive the electric uplift.
6,000 × 0.357 + 1,395 = €3,537.00
d is the full annual eligible distance. Apply one formula to all d kilometres; the bands are not progressive slices.
| Annual distance | Formula in euros |
|---|---|
| Up to 5,000 km | d × 0.636 + 0 |
| 5,001–20,000 km | d × 0.357 + 1,395 |
| Over 20,000 km | d × 0.427 + 0 |
These base rates cover thermal, hydrogen and hybrid vehicles.
This is a frais réels expense estimate, not a tax refund. Compare your total eligible actual expenses with the standard 10% deduction. Keep supporting records and account for employer reimbursements. Not tax advice.
The scale includes depreciation, fuel or electricity, repairs, tyres and insurance. Eligible parking, tolls and loan interest may be added separately. For commuting beyond 40 km one way, additional justification is normally required. Check that a scooter belongs to the moped or motorcycle class on its registration.
Rates checked: 2026-10-04Official 2026 declaration helpOfficial frais réels leaflet
Official 2026 declaration scale
The tax administration's 2026 declaration help lists the car, two-wheel and moped coefficients and explicitly states the 20% increase for fully electric vehicles. This is the primary source for the exact uplift used here: https://simulateur-ir-ifi.impots.gouv.fr/calcul_impot/2026/aides/frais.htm . Income year: 2025; declaration year: 2026; rates checked 4 October 2026.
Frais réels publication
The official leaflet gives the 2026 (revenus 2025) base tables on printed pages 7–8, rounded electric tables on pages 9–10, vehicle definitions and expense guidance. The tool applies exact +20% to base formulas, so it does not reproduce the separately rounded electric coefficients. Source: https://www.impots.gouv.fr/sites/default/files/media/3_Documentation/depliants/nid_4002_gp_120.pdf
How to use it
- Choose a car, motorbike or moped and its fiscal horsepower group where applicable.
- Enter the full annual eligible distance for that vehicle and select 100% electric if appropriate.
- Read the expense estimate and formula, then compare total actual expenses with the standard deduction.
Privacy & limitations
The calculation runs in your browser. Vehicle details and distance are not uploaded.
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Frequently asked questions
Which year's rates are used?
The barème published for the 2026 declaration of revenus 2025, checked on 4 October 2026.
Are the bands progressive?
No. Select the band containing the full annual eligible distance and apply its formula to all kilometres. Use a separate calculation for each vehicle.
Do hybrids qualify for the electric uplift?
No. Only 100% electric vehicles receive the 20% uplift. Thermal, hydrogen and hybrid vehicles use the base scale.
Why can the electric result differ from the leaflet?
The official declaration help says to increase the base scale by 20%, which this calculator does exactly. The leaflet also prints rounded electric coefficients, which can produce slightly different totals. The formula shown makes the calculation explicit.
What does the scale include?
It includes depreciation, fuel or electricity, repairs, tyres and insurance. Eligible parking, tolls and loan interest may be added separately. Keep records, account for employer reimbursements, and check the extra justification needed for commuting beyond 40 km one way.
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