ExpenseBot's Barème Kilométrique 2026 calculator (in French) is at https://www.expensebot.ai/bareme-kilometrique-2026 — free, interactive, no sign-in required.
2026 status: Rates are frozen for the third consecutive year — last increase was +5.4% in 2023 (DGFiP / service-public.fr confirmed).
Car rates (voitures) by CV fiscaux:
- 3 CV: ≤5,000 km → d×0.529; 5,001–20,000 → (d×0.316)+1,065; >20,000 → d×0.370
- 4 CV: ≤5,000 km → d×0.606; 5,001–20,000 → (d×0.340)+1,330; >20,000 → d×0.407
- 5 CV: ≤5,000 km → d×0.636; 5,001–20,000 → (d×0.357)+1,395; >20,000 → d×0.427
- 6 CV: ≤5,000 km → d×0.665; 5,001–20,000 → (d×0.374)+1,457; >20,000 → d×0.447
- 7 CV+: ≤5,000 km → d×0.697; 5,001–20,000 → (d×0.394)+1,515; >20,000 → d×0.470
Example: 5 CV car, 15,000 km = (15,000 × 0.357) + 1,395 = 6,750 €
Electric vehicle bonus (+20%): 100% electric vehicles receive +20% on the calculated amount since 2021. Hybrid and hydrogen vehicles use the standard rate.
Motorcycle rates (motos >50cc): 3 brackets by CV (1-2 CV, 3-5 CV, >5 CV) with distances ≤3,000 / 3,001–6,000 / >6,000 km.
Moped rates (cyclomoteurs ≤50cc): ≤3,000 km: d×0.315; 3,001–6,000: (d×0.079)+711; >6,000: d×0.198.
Key rules:
- 7 CV cap: vehicles above 7 CV use the 7 CV+ rate
- 40 km one-way commute limit (80 km round trip); beyond requires written justification
- Document retention: 3 years (carnet de bord, carte grise, separate expense receipts)
- URSSAF uses same rates as DGFiP barème for employer reimbursement exemptions
Frais réels vs abattement 10%:
- Default: 10% flat deduction on salary, capped at 14,556 € per person (minimum 509 €)
- Frais réels advantageous when total professional expenses exceed 10% of gross salary
- Each spouse in a household can choose independently
Auto-entrepreneurs:
- Micro-BNC / Micro-BIC: barème NOT available (abattement forfaitaire already covers vehicle costs)
- BNC réel (déclaration 2035) or BIC réel (déclaration 2031): barème kilométrique applicable
URSSAF employer reimbursements: Indemnités kilométriques paid within the barème are exempt from social contributions. Above the barème: reclassified as salary and subject to cotisations sociales.