Mileage allowances in France
Employees travelling for business with their private vehicle may be entitled to a tax-free milage allowance, the conditions of which are as follows:
standard rate applies if the car has driven less than 5.000km per year
lower rate applies for mileages between 5.000km and 20.000km per year
lowest rate applies if the car has driven more than 20.000km per year
The mileage rates applied differ differ depending on the car’s power. For electric vehicles, the amount is calculated based on the below rates increased by 20%.
2023 mileage allowances for cars - France | |||
Puissance fiscale | Up to 5.000 km Per km | From 5.001 to 20.000 km | Above 20.000 km Per km |
3 cv and under | €0,529 | (km x €0,316) + 1065 | €0,370 |
4 cv | €0,606 | (km x €0,340) + 1330 | €0,407 |
5 cv | €0,636 | (km x €0,357) + 1395 | €0,427 |
6 cv | €0,665 | (km x €0,374) + 1457 | €0,447 |
7 cv and above | €0,697 | (km x €0,394) + 1515 | €0,470 |
2023 mileage allowances for motorcycles - France | |||
Puissance fiscale | Up to 3.000 km Per km | From 3.001 to 6.000 km | Above 6.000 km Per km |
From 1 to 2 cv | €0,395 | (km x 0,€099) + 891 | €0,248 |
From 3 to 5 cv | €0,468 | (km x €0,082) + 1158 | €0,275 |
Above 5 cv | €0,606 | (km x €0,079) + 1583 | €0,343 |
2023 mileage allowances for mopeds & scooters <50 cm3 - France | ||
Up to 3.000 km Per km | From 3.001 to 6.000 km | Above 6.000 km Per km |
€0,315 | (km x €0,079) + 711 | €0,198 |
2023 mileage allowances for electric vehicles - France | |||
Puissance administrative | Up to 5.000 km Per km | From 5.001 to 20.000 km | Above 20.000 km Per km |
3 cv and under | €0,6348 | (km x €0,3792) + 1278 | €0,444 |
4 cv | €0,7272 | (km x €0,408) + 1596 | €0,4884 |
5 cv | €0,7632 | (km x €0,4284) + 1674 | €0,5124 |
6 cv | €0,798 | (km x €0,4488) + 1748 | €0,5364 |
7 cv and above | €0,8364 | (km x €0,4728) + 1818 | €0,564 |
Source: https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000041672800/2023-04-11/