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Figures · country · verified 2026-11-04

France FR

1 regime published here. Each links to its periods, its conditions and the pages they were read from.

Regimes

1 published
  • Barème kilométrique forfaitairemileage

    Article 6 B of annexe IV to the CGI, whose three tables were replaced by the order of 27 March 2023 and have not been replaced since. The article carries no year: the scale stands until a further order amends it, so it governs 2026 income as it governed 2022. A later order may still amend it retroactively, as this one did, ask knownOn to reproduce what a past run could have used. The 2021 income year is held separately: the order of 1 February 2022 set that scale, published at the JO on 13 February 2022.

    bracket formula3 conditions you applyre-read by 2027-04-30

    3 CV or less
    bracket formula
    4 CV
    bracket formula
    5 CV
    bracket formula
    6 CV
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    7 CV or more
    bracket formula
    Moped, 50 cm³ or less
    bracket formula
    Motorcycle, 1 or 2 CV
    bracket formula
    Motorcycle, 3 to 5 CV
    bracket formula
    Motorcycle, more than 5 CV
    bracket formula