Figures · FR · mileage
Barème kilométrique forfaitaire
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.
- Id
- fr-bareme-kilometrique
- Dated periods
- 18
- Re-read by
- 2027-04-30
| From | To | Published | Class | Figure | Tier |
|---|---|---|---|---|---|
| 2022-01-01 | open | 2023-04-07 | 3 CV or less | bracket formula | open |
| 2022-01-01 | open | 2023-04-07 | 4 CV | bracket formula | open |
| 2022-01-01 | open | 2023-04-07 | 5 CV | bracket formula | open |
| 2022-01-01 | open | 2023-04-07 | 6 CV | bracket formula | open |
| 2022-01-01 | open | 2023-04-07 | 7 CV or more | bracket formula | open |
| 2022-01-01 | open | 2023-04-07 | Moped, 50 cm³ or less | bracket formula | open |
| 2022-01-01 | open | 2023-04-07 | Motorcycle, 1 or 2 CV | bracket formula | open |
| 2022-01-01 | open | 2023-04-07 | Motorcycle, 3 to 5 CV | bracket formula | open |
| 2022-01-01 | open | 2023-04-07 | Motorcycle, more than 5 CV | bracket formula | open |
| 2021-01-01 | 2021-12-31 | 2022-02-13 | 3 CV or less | bracket formula | open |
| 2021-01-01 | 2021-12-31 | 2022-02-13 | 4 CV | bracket formula | open |
| 2021-01-01 | 2021-12-31 | 2022-02-13 | 5 CV | bracket formula | open |
| 2021-01-01 | 2021-12-31 | 2022-02-13 | 6 CV | bracket formula | open |
| 2021-01-01 | 2021-12-31 | 2022-02-13 | 7 CV or more | bracket formula | open |
| 2021-01-01 | 2021-12-31 | 2022-02-13 | Moped, 50 cm³ or less | bracket formula | open |
| 2021-01-01 | 2021-12-31 | 2022-02-13 | Motorcycle, 1 or 2 CV | bracket formula | open |
| 2021-01-01 | 2021-12-31 | 2022-02-13 | Motorcycle, 3 to 5 CV | bracket formula | open |
| 2021-01-01 | 2021-12-31 | 2022-02-13 | Motorcycle, more than 5 CV | bracket formula | open |
Published beside the figure, and never applied for you.
Over the limit and unjustified, the whole allowance is pay — not just the excess
A flat allowance at or under the exemption limit needs no receipts, only proof that the expense was professional. Above the limit there are two outcomes, not one: with justification the excess alone is outside the contribution base; without it the entire allowance becomes remuneration from the first euro. withinScale and aboveScale describe the first case. Which case applies is a question about the employer’s evidence.
https://www.urssaf.fr/accueil/employeur/beneficier-exonerations/frais-professionnels.htmlClaiming this means giving up the automatic 10 % deduction
The 10 % standard deduction is applied automatically and covers ordinary professional costs including home-to-work travel. Electing frais réels replaces it for that person — the two are alternatives, never a sum — so this amount is only worth claiming together with their other real expenses and against their own salary. Each member of a household elects separately. The comparison needs a salary, which is the caller’s.
https://www.service-public.gouv.fr/particuliers/vosdroits/F1989Home-to-work distance counted, one way
Beyond 40 km one way the distance is capped at 40 unless the taxpayer justifies living further out — professional constraints, family or social circumstances — with a note attached to the return. Applying it needs their address and their justification, so the figure is published and the decision is left where it belongs.
https://www.economie.gouv.fr/particuliers/impots-et-fiscalite/gerer-mon-impot-sur-le-revenu/impot-sur-le-revenu-tout-savoir-sur-le-bareme-des-frais-kilometriques
Légifrance — article 6 B, annexe IV, code général des impôtsread 2026-09-05
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047417683Légifrance — arrêté du 27 mars 2023 (JORF n°0083 du 7 avril 2023)read 2026-09-05
https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000047416556Légifrance — arrêté du 1er février 2022 (JORF n°0037 du 13 février 2022)read 2026-09-05
https://www.legifrance.gouv.fr/loda/id/LEGIARTI000045163202/2022-02-14service-public.gouv.frread 2026-07-25
https://www.service-public.gouv.fr/particuliers/vosdroits/F1989impots.gouv.frread 2026-07-25
https://www.impots.gouv.fr/simulateur-bareme-kilometrique
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