For employees and employers
Travel expenses 2026: mileage scale and transport
Two calculations: the deductible actual expenses according to the tax mileage scale, and the employer’s mandatory 50% contribution to the public transport pass.
Result
Explanation
The mileage scale is used to declare actual expenses for income tax, instead of the flat-rate 10% deduction. It is not a reimbursement paid by the employer. The 50% contribution to the public transport pass, on the other hand, is mandatory for the employer.
Note: indication, not legal or employment advice
This calculation is an indication based on general statutory rules and the amounts published for 2026. It is not legal, employment or tax advice. Your collective agreement, employment contract or established practice may provide more favourable rules. For a specific case, use the official simulators or consult a professional.
Sources and values used
| Parameter | Value | Source |
|---|---|---|
| Car scale 5 CV, up to 5,000 km | d × 0.636 | Entreprendre.Service-Public.fr – Mileage scales 2026 (A14686, 9 April 2026) (in French) |
| Car scale 5 CV, 5,001 to 20,000 km | (d × 0.357) + 1,395 | Entreprendre.Service-Public.fr – Mileage scales 2026 (A14686, 9 April 2026) (in French) |
| Electric vehicles | +20 % | Entreprendre.Service-Public.fr – Mileage scales 2026 (A14686, 9 April 2026) (in French) |
| Contribution to public transport pass | 50 % | Service-Public.fr – Reimbursement of home-to-work transport costs (F19846) (in French) |
| Same, combined with the sustainable mobility package | €900 / year | Urssaf – Business expenses (transport, remote work) (in French) |
Checked on 11 October 2026.