All you need to know about the 2024 mileage scale

The tax mileage scale is the reference to be used :

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

This is one of the Urssaf scales regularly used to reimburse business 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 tax mileage scale is the tax reference par excellence: it is used by both the employee and the employer to calculate the financial cost of a vehicle borne by the employee-taxpayer. In fact, all employees can receive a reimbursement from their company when they use their private vehicle for business purposes, to cover the associated expenses (petrol, insurance, repairs, etc.).

The purpose of the scale is to determine :

• the annual lump sum that is tax-deductible when actual expenses are taken into account,
• to calculate the amount of mileage expenses reimbursed by the company.

However, to benefit from this deduction, you need to 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.

Here are the main recommendations from URSSAF:

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

For journeys between home and work

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

• If you live 40 km or less from your place of work: calculate your transport costs taking into account the full distance travelled;
• You live more than 40 km from your place of work: the mileage taken into account for the calculations does not exceed 40 km;
• 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 travelled is taken into account.

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

☝️ Please note that the mileage scale applicable to the civil service 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 website of the French administration and the Urssaf.

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

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

☝️ This scale of taxable kilometres is determined and updated every year. Don't forget to keep up to date!

Example of calculating actual expenses for cars

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

The calculation to be applied is as follows:

The employer will then be reimbursed €6,430.

If the same vehicle has travelled 20,000 km :

The employer will then be reimbursed €8,140.

Kilometric allowance for motorbikes

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 motorbikes, and another for bicycles.

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

Kilometre-based rates for motorbikes

Kilometric scale for engines under 50 cm3

Example of how to calculate actual expenses for two-wheeled vehicles

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

The calculation is as follows:

The employer will then be reimbursed €1,287.

If the same vehicle has travelled 6,000 km :

The employer will then be reimbursed €1,488.

Kilometric allowance for cycling

In force since the Energy Transition Act of February 2016, a kilometre-based allowance for bicycles (IK vélo), including electric bicycles, 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 expenses 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 schemes),
  These are not eligible for the mileage scale;
• employees who have opted for the actual tax system (they can choose between the two scales).

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

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

☝️ It's up to you to work out which rate is most advantageous for you by calculating the rate at the end of the year.

• If you drive a lot of kilometres, or if your vehicle is old and depreciated, the mileage scale is the most favourable.
• If your vehicle is new and you don't make many journeys, the system of actual expenses, calculated using the fuel tax rate, is the most advantageous.

Like the first, the tax rate for fuel costs is likely to change each year.

Car fuel tax rate

Scale of motorbike fuel costs