All you need to know about the 2024 mileage scale

The fiscal mileage scale is the reference to be used :

• by employers, to calculate the cost of a vehicle incurred by their employees in the performance of their duties (business expenses) ;
• by employees, to declare actual expenses to the tax authorities each year (home-work commuting expenses up to a limit of 80 km round trip per working day).

This is one of the Urssaf scales regularly used to reimburse professional expenses, along with the Urssaf scale for meal expenses and long-distance travel.

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Urssaf recommendations: the tax reference for mileage allowances

The fiscal mileage scale is the tax reference par excellence: it is used by both employee and employer to calculate the financial cost of a vehicle borne by the employee-taxpayer. In fact, all employees can benefit from company reimbursements when they use their private vehicle for business purposes, to cover the associated expenses (gas, insurance, repairs, etc.).

The purpose of the scale is to determine :

• the annual lump sum tax-deductible when actual expenses are taken into account,
• calculate the company's reimbursement of mileage expenses.

To benefit from this deduction, however, you must follow the instructions issued by Urssaf.

For business expenses

You can apply this tax scale in the following cases:

• your employee owns his or her own vehicle,
• the employee's spouse owns the vehicle,
• a member of the tax household owns the vehicle,
• the vehicle is leased or loaned.

For your information, here are the URSSAF's main recommendations:

• As the employer, it's up to you to prove the business use of your employee's private vehicle.
• In the case of a leased vehicle, you must prove that your employee has paid the rental charge, in order to be able to apply the mileage scale.
• In the case of a loaned vehicle, you must prove that your employee is responsible for the cost of maintaining the vehicle for business use.

For commuting

There are different ways of using the mileage scale for home-to-work jour neys:

• If you live 40 km or less from your place of work: calculate your transportation costs taking into account the full distance covered;
• You live more than 40 km from your place of work: the mileage taken into account for the calculation does not exceed 40 km;
• If you live more than 40 km from your place of work, but justify this distance by special circumstances (difficulty in finding a job close to home, for example): the full distance is taken into account.

Find out more about the different mileage scales for cars, motorcycles, scooters and bicycles.

☝️ Please note that the mileage scale applicable to civil servants is not the same.

Kilometric scale 2023

Kilometric allowance for cars

Kilometric rates for cars

In order to provide you with a reliable guide to the tax scale, we have reproduced here the information from the official French administration and Urssaf websites.

As a reminder, to determine the Urssaf rate, the tax authorities use several criteria:

• vehicle power,
• the number of kilometers driven,
• vehicle depreciation due to natural wear and tear,
• repair and maintenance costs,
• fuel consumption,
• insurance premiums.

☝️ This fiscal mileage scale is determined and updated every year. Don't forget to keep up to date!

Example of how to calculate actual expenses for cars

Let's take the example of a 4-hp vehicle that has travelled 15,000 km in one year.

The calculation to be applied is as follows:

The employer will then be reimbursed €6,430.

If the same vehicle has been driven 20,000 km :

The employer will then be reimbursed €8,140.

Kilometric allowance for motorcycles

For two-wheelers, we refer to the 3 distinctions noted on the Urssaf website: a specific scale exists for two-wheelers with a cubic capacity of less than 50 cm3, another for motorcycles, and another for bicycles.

Please note: these tax scales take into account the cost of helmets and protective gear.

Kilometric scale for motorcycles

Kilometric scale for engines under 50 cm3

Example of how to calculate actual expenses for two-wheelers

Let's take the example of a 2-hp motorcycle that has travelled 4,000 km in a year.

The calculation to be applied is as follows:

The employer will then be reimbursed €1,287.

If the same vehicle has been driven 6,000 km :

The employer will then reimburse €1,488.

Kilometric allowance for bicycles

In force since the Energy Transition Act of February 2016, a bicycle mileage allowance (IK vélo), including electric bikes, can be applied (at the employer's discretion) to the shortest home-to-work distance.

This allowance covers acquisition, maintenance, protective equipment such as helmets, wear and tear, and the risk of theft or damage. It is exempt from social security contributions up to a limit of €700 per year per employee.

The employee must provide proof of the use of his or her bicycle by means of a declaration on his or her honour.

🤓 The bicycle IK can be combined with the reimbursement of public transport costs, if the employee uses both.

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Kilometric allowance scale or fuel expense scale?

Another specific scale from the tax authorities can be found on the Bulletin officiel des Finances Publiques-Impôts website: the tax scale for fuel expenses. It applies to

• sole traders who have opted for ultra-simplified accounting (under the BIC and BNC systems),
  They cannot benefit from the mileage scale;
• employees who have opted for the actual accounting system (they can choose between the two scales).

This method of calculation is reserved for people whose vehicles are used for both personal and professional purposes. They must determine a professional share for their travel expenses.

All expenses (gas, tolls, insurance) are declared on an actual basis, supported by invoices.

☝️ It's up to you to determine which rate is most advantageous for you, by making the calculation at the end of the year.

• If you drive a lot of kilometers, or if your vehicle is old and depreciated, the kilometric scale is the most favorable.
• If your vehicle is new and you make few journeys, the system of actual expenses, calculated among other things using the fuel tax scale, is the most advantageous.

As with the first, the fuel tax scale is subject to change each year.

Automotive fuel tax scale

Motorcycle fuel costs