Enter your net taxable income to compare
Total Tax Deduction
5 679,00 €
Effective Rate per km
0,47 €/km
Distance
12,000 km
Saving: 2 679,00 € in favor of actual expenses
| Fiscal Power | Up to 5,000 km | 5,001 to 20,000 km | Above 20,000 km |
|---|---|---|---|
| 3 CV and under | d \u00D7 0.529 | d \u00D7 0.316 + 1065 | d \u00D7 0.37 |
| 4 CV | d \u00D7 0.606 | d \u00D7 0.34 + 1330 | d \u00D7 0.407 |
| 5 CV | d \u00D7 0.636 | d \u00D7 0.357 + 1395 | d \u00D7 0.427 |
| 6 CV | d \u00D7 0.665 | d \u00D7 0.374 + 1457 | d \u00D7 0.447 |
| 7 CV and above | d \u00D7 0.697 | d \u00D7 0.394 + 1515 | d \u00D7 0.47 |
What is the barème kilométrique?
The barème kilométrique is the official French mileage rate table published annually by the tax authorities. It allows employees to deduct the cost of using their personal vehicle for work travel as an actual expense (frais réels) instead of the standard 10% deduction.
When should I choose actual expenses over the 10% deduction?
Choose actual expenses (frais réels) when your mileage deduction exceeds 10% of your net taxable income. This is often the case for long commutes (over 30km one way) or for lower salaries where the 10% deduction is relatively small.
What does fiscal power (CV) mean?
Fiscal power (chevaux fiscaux or CV) is a French measure of vehicle power for tax purposes. It is shown on your carte grise (vehicle registration document) at line P.6. It is not the same as engine horsepower (HP/ch).
Compliance: This calculator uses official French tax rates for 2025. Results are indicative — for complex situations, consult a tax professional.
How the barème kilométrique works for deducting vehicle costs in France
What is the barème kilométrique?
The barème kilométrique is a government-published scale that lets you deduct vehicle expenses based on kilometres driven for work. The rate depends on your car's fiscal power (CV) and total annual distance. For a 6 CV car driven 12,000 km for work, the deduction is about €4,900. This replaces tracking actual fuel, insurance, and repair costs.
Who can use the barème kilométrique?
Employees claiming frais réels (actual expenses) instead of the 10% flat deduction, self-employed workers under the régime réel, and company directors. Auto-entrepreneurs cannot use the barème — they have the flat abatement instead. You must own or lease the vehicle and use it for professional purposes.
What does the barème cover?
It covers depreciation, fuel, insurance, maintenance, tyres, and repairs — all bundled into one rate per kilometre. You do NOT add fuel or repairs on top. The only extras you can claim separately are tolls (péages) and parking fees with receipts. For a 5 CV car: first 5,000 km at €0.636/km, 5,001-20,000 km at €0.357/km + €1,395 fixed, above 20,000 km at €0.427/km.
Do you need to keep a logbook?
Yes. You must keep a carnet de bord (logbook) listing each professional trip: date, departure point, destination, purpose, and kilometres. Home-to-work commutes count if you opt for frais réels. The fisc can request your logbook during an audit. Digital logbook apps are acceptable. Without a logbook, your claim may be rejected entirely.
Is there a bonus for electric or hybrid vehicles?
Yes. Electric vehicles get a 20% bonus on the barème kilométrique rates. A 5 CV electric car driven 10,000 km would deduct about €5,300 instead of €4,400. This incentive encourages green transport. Hybrid vehicles do not get the bonus — only fully electric ones. The bonus has been in place since 2021.
When is the barème better than actual costs?
The barème is usually better for older cars (fully depreciated) or cars with low maintenance costs. Actual costs (frais réels de véhicule) may be better for expensive new cars with high depreciation or high-mileage diesel vehicles. Compare both methods: calculate actual annual costs (fuel + insurance + depreciation + repairs) and compare with the barème amount. Choose whichever gives the higher deduction.
DGFiP-Aligned: Based on 2025 DGFiP rates and thresholds. For personal advice, speak to a qualified expert-comptable (chartered accountant).
Disclaimer: This calculator provides estimates based on current French tax rates and thresholds for the 2025 tax year. It does not constitute professional tax, financial, or legal advice. Your actual liability may differ depending on your individual circumstances. Always consult a qualified tax adviser before making financial decisions. Read our terms