How do you calculate home-to-work mileage expenses for French taxes?
Multiply the round-trip distance between your home and workplace by the number of days when you actually commuted, then value the mileage using the applicable method: mileage scale or justified actual expenses.
Good to know :
This answer helps you understand a topic or make an estimate, but it is not a substitute for professional advice. For any important decision regarding your health, finances, rights, safety or administrative procedures, please consult an official source or a qualified specialist.
Explanation
To calculate home-to-work mileage expenses for French taxes, first isolate the days when you actually travelled to your workplace. Telework days, paid leave, RTT days, sick leave or absences should not be counted as commute days.
The calculation base is: round-trip distance × number of commute days.
Then you must value those kilometers according to your situation. If you use a personal vehicle, you can generally use the French mileage scale published by the tax authority, or use actual expenses when applicable and justified. The scale depends notably on the vehicle type, fiscal horsepower and the number of professional kilometers driven.
Tolls and some parking costs may be added separately if they are work-related and supported by evidence. However, you should not add twice expenses already included in the mileage scale.
Formula / method
Annual kilometers = round-trip distance × number of commute days
Round-trip distance = one-way distance × 2
Concrete example
You live 18 km from your workplace and commuted on 142 days during the year.
Round-trip distance: 18 × 2 = 36 km
Annual mileage: 36 × 142 = 5,112 km
You can then value these kilometers using the method applicable to your vehicle and tax year, then add justified costs such as tolls or parking if needed.
Common mistake
The common mistake is counting all working days instead of only commute days. A telework day is still a working day, but it does not generate home-to-work mileage expenses.
Sources & methodology
- impots.gouv.fr — Frais de transport: 40 km rule, justified expenses, mileage scales, costs included in the scale, tolls and parking, supporting documents to keep.
- impots.gouv.fr — Je déclare mes frais professionnels: 10% standard deduction, real expenses option and requirement to justify amounts.
- Outilo methodology: educational calculation based on separating working days, telework days and actual commute days.
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