French tax mileage allowance scale ("bareme kilometrique"), used to deduct professional travel costs ("frais reels") from French income tax.
Port of the Go package codeberg.org/tresor2k/macalc-go/baremekm v0.1.0
(same 135 rates, same rules, same rounding). Declaration years 2022 to 2026
(income years 2021 to 2025); vehicles :car, :motorcycle (more than 50 cm3)
and :moped. Amount in euros = km * coef + constant, rounded to the cent;
amount-electric applies the 20 % increase for 100 % electric vehicles
(CGI, annexe IV, art. 6 B, II) before rounding.
Inputs outside the scale throw an ex-info whose data is {:type :macalc.bareme-km/out-of-scale, :field f, :value v}, f being :year, :vehicle, :horsepower or :km.
Official sources: see source. Dataset: MaCalculatriceEnLigne, "Bareme
kilometrique fiscal France 2022-2026", Mendeley Data, V1,
doi:10.17632/5s59m9wycw.1 (CC BY 4.0).
Calculator: https://macalculatriceenligne.com/finance/impots/bareme-km-2026/
An aid to calculation, not tax advice; the official texts prevail.
French tax mileage allowance scale ("bareme kilometrique"), used to
deduct professional travel costs ("frais reels") from French income tax.
Port of the Go package codeberg.org/tresor2k/macalc-go/baremekm v0.1.0
(same 135 rates, same rules, same rounding). Declaration years 2022 to 2026
(income years 2021 to 2025); vehicles :car, :motorcycle (more than 50 cm3)
and :moped. Amount in euros = km * coef + constant, rounded to the cent;
`amount-electric` applies the 20 % increase for 100 % electric vehicles
(CGI, annexe IV, art. 6 B, II) before rounding.
Inputs outside the scale throw an ex-info whose data is
{:type :macalc.bareme-km/out-of-scale, :field f, :value v}, f being
:year, :vehicle, :horsepower or :km.
Official sources: see `source`. Dataset: MaCalculatriceEnLigne, "Bareme
kilometrique fiscal France 2022-2026", Mendeley Data, V1,
doi:10.17632/5s59m9wycw.1 (CC BY 4.0).
Calculator: https://macalculatriceenligne.com/finance/impots/bareme-km-2026/
An aid to calculation, not tax advice; the official texts prevail.(amount year vehicle cv km)Deductible amount in euros, rounded to the cent, for km professional kilometres driven in the income year preceding the declaration year, with a thermal, hybrid or hydrogen vehicle.
Deductible amount in euros, rounded to the cent, for km professional kilometres driven in the income year preceding the declaration year, with a thermal, hybrid or hydrogen vehicle.
(amount-electric year vehicle cv km)amount with the 20 % increase for 100 % electric vehicles, applied to
the computed amount before rounding.
`amount` with the 20 % increase for 100 % electric vehicles, applied to the computed amount before rounding.
(class-of vehicle cv)Horsepower class of an integer fiscal horsepower cv for vehicle :car, :motorcycle or :moped. Mopeds have a single class and cv is ignored.
Horsepower class of an integer fiscal horsepower cv for vehicle :car, :motorcycle or :moped. Mopeds have a single class and cv is ignored.
(income-year declaration-year)Income year whose kilometres are declared in the given declaration year (declaration year - 1).
Income year whose kilometres are declared in the given declaration year (declaration year - 1).
(rates)The 135 rates, 2022 to 2026, in the order of the source, as maps with keys :year (declaration year), :vehicle, :class, :min-km, :max-km, :coef and :constant. A band applies when min-km < km <= max-km, or 0 <= km <= max-km for the first band; max-km is ##Inf for the last band.
The 135 rates, 2022 to 2026, in the order of the source, as maps with keys :year (declaration year), :vehicle, :class, :min-km, :max-km, :coef and :constant. A band applies when min-km < km <= max-km, or 0 <= km <= max-km for the first band; max-km is ##Inf for the last band.
(source declaration-year)Official text against which the scale of a declaration year was cross-checked.
Official text against which the scale of a declaration year was cross-checked.
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