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
The scale
open tier, to 2025-11-04The bracket is chosen by the total distance of the year, d, and prices all of it.
In force from 2022-01-01
| Vehicle | up to 5,000 km | 5,001 to 20,000 km | over 20,000 km |
|---|---|---|---|
| 3 CV or less | d × 0.529 | d × 0.316 + 1,065 | d × 0.37 |
| 4 CV | d × 0.606 | d × 0.34 + 1,330 | d × 0.407 |
| 5 CV | d × 0.636 | d × 0.357 + 1,395 | d × 0.427 |
| 6 CV | d × 0.665 | d × 0.374 + 1,457 | d × 0.447 |
| 7 CV or more | d × 0.697 | d × 0.394 + 1,515 | d × 0.47 |
| Vehicle | up to 3,000 km | 3,001 to 6,000 km | over 6,000 km |
|---|---|---|---|
| Moped, 50 cm³ or less | d × 0.315 | d × 0.079 + 711 | d × 0.198 |
| Motorcycle, 1 or 2 CV | d × 0.395 | d × 0.099 + 891 | d × 0.248 |
| Motorcycle, 3 to 5 CV | d × 0.468 | d × 0.082 + 1,158 | d × 0.275 |
| Motorcycle, more than 5 CV | d × 0.606 | d × 0.079 + 1,583 | d × 0.343 |
In force from 2021-01-01 to 2021-12-31
| Vehicle | up to 5,000 km | 5,001 to 20,000 km | over 20,000 km |
|---|---|---|---|
| 3 CV or less | d × 0.502 | d × 0.3 + 1,007 | d × 0.35 |
| 4 CV | d × 0.575 | d × 0.323 + 1,262 | d × 0.387 |
| 5 CV | d × 0.603 | d × 0.339 + 1,320 | d × 0.405 |
| 6 CV | d × 0.631 | d × 0.355 + 1,382 | d × 0.425 |
| 7 CV or more | d × 0.661 | d × 0.374 + 1,435 | d × 0.446 |
| Vehicle | up to 3,000 km | 3,001 to 6,000 km | over 6,000 km |
|---|---|---|---|
| Moped, 50 cm³ or less | d × 0.299 | d × 0.07 + 458 | d × 0.162 |
| Motorcycle, 1 or 2 CV | d × 0.375 | d × 0.094 + 845 | d × 0.234 |
| Motorcycle, 3 to 5 CV | d × 0.444 | d × 0.078 + 1,099 | d × 0.261 |
| Motorcycle, more than 5 CV | d × 0.575 | d × 0.075 + 1,502 | d × 0.325 |
In EUR per km, as the authority published it. Nothing is rounded. What applies after 2025-11-04 is the current tier.
By year
2021 to 2025Barème kilométrique forfaitaire, year by year.
| Year | Applies | Figure |
|---|---|---|
| Barème kilométrique forfaitaire 2025 | to 2025-11-04, then the current tier | the scale from 2022-01-01 |
| Barème kilométrique forfaitaire 2024 | the whole year | the scale from 2022-01-01 |
| Barème kilométrique forfaitaire 2023 | the whole year | the scale from 2022-01-01 |
| Barème kilométrique forfaitaire 2022 | the whole year | the scale from 2022-01-01 |
| Barème kilométrique forfaitaire 2021 | the whole year | the scale from 2021-01-01 |
Periods
18 dated| From | To | Published | Figure | Tier |
|---|---|---|---|---|
| 2021-01-01 | 2021-12-31 | 2022-02-13 | bracket formula | open |
| 2021-01-01 | 2021-12-31 | 2022-02-13 | bracket formula | open |
| 2021-01-01 | 2021-12-31 | 2022-02-13 | bracket formula | open |
| 2021-01-01 | 2021-12-31 | 2022-02-13 | bracket formula | open |
| 2021-01-01 | 2021-12-31 | 2022-02-13 | bracket formula | open |
| 2021-01-01 | 2021-12-31 | 2022-02-13 | bracket formula | open |
| 2021-01-01 | 2021-12-31 | 2022-02-13 | bracket formula | open |
| 2021-01-01 | 2021-12-31 | 2022-02-13 | bracket formula | open |
| 2021-01-01 | 2021-12-31 | 2022-02-13 | bracket formula | open |
| 2022-01-01 | open | 2023-04-07 | bracket formula | open |
| 2022-01-01 | open | 2023-04-07 | bracket formula | open |
| 2022-01-01 | open | 2023-04-07 | bracket formula | open |
| 2022-01-01 | open | 2023-04-07 | bracket formula | open |
| 2022-01-01 | open | 2023-04-07 | bracket formula | open |
| 2022-01-01 | open | 2023-04-07 | bracket formula | open |
| 2022-01-01 | open | 2023-04-07 | bracket formula | open |
| 2022-01-01 | open | 2023-04-07 | bracket formula | open |
| 2022-01-01 | open | 2023-04-07 | bracket formula | open |
What you must decide
3 conditionsPublished 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
Sources
5 citedLégifrance, 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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