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%.

Source: https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000041672800/2023-04-11/

https://www.impots.gouv.fr/sites/default/files/media/3_Documentation/depliants/nid_4002_gp_120.pdf