Taxes 2025

Business costs: 2025 mileage scales remain the same as last year

Publié le 15 avril 2025 - Directorate for Legal and Administrative Information (Prime Minister)

Are you using your personal vehicle for business purposes? For your tax return, do you opt for the real deductible expenses scheme rather than the 10% flat-rate deduction? The 2025 fiscal brochure of the Directorate-General for Public Finance states that the kilometric scales that apply this year to expenditure made in 2024 for cars and two-wheelers are the same as those in force last year.

On the basis of mileage scales, employees and sole proprietors subject to income tax in the category of non-commercial profits (NTBs) may:

  • evaluate the expenses incurred during their business trips;
  • and tax authorities to deduct their actual expenses for the 2025 income tax for 2024.

This year, kilometric scales have not been upgraded. The rates were last increased in 2023, when they were upgraded by 5.4%, and then last year they were already at the same level.

What is the mileage scale for cars?

Tableau - The mileage scale for cars (in €)

Administrative power (CV)

Distance (d) up to 5 000 km

Distance (d) from 5 001 km to 20 000 km

Distance (d) above 20 000 km

3 HP or less

d x 0.529

(d x 0.316) + 1065

d x 0.370

4 HP

d x 0.606

(d x 0.340) + 1330

d x 0.407

5 HP

d x 0.636

(d x 0.357) + 1,395

d x 0.427

6 HP

d x 0.665

(d x 0.374) + 1457

d x 0.447

7 HP or more

d x 0.697

(d x 0.394) + 1515

d x 0.470

Example: for 4,000 kilometers driven professionally in 2024 with a 5 hp vehicle, you can report on your tax return an actual cost of €2,544 (4,000 km x 0.636).

Reminder

Mileage scales shall take account in particular of:

  • the depreciation of the vehicle during the year;
  • repair and maintenance costs;
  • expenditure on tires;
  • fuel consumption;
  • insurance premiums.

It is possible to add (provided that the supporting documents can be submitted):

  • interest on loans (in the case of vehicle purchases on credit);
  • tolls;
  • parking charges.

The calculated travel costs relate in particular to transport between your home and your place of work, and to transport during your working hours.

What is the mileage scale applicable to two-wheelers?

Tableau - Mileage scale for motorcycles (in €)

Administrative power (CV)

Distance (d) up to 3 000 km

Distance (d) from 3 001 km to 6 000 km

Distance (d) above 6 000 km

1 or 2 HP

d x 0.395

(d x 0.099) + 891

d x 0.248

3, 4 or 5 HP

d x 0.468

(d x 0.082) + 1,158

d x 0.275

more than 5 CV

d x 0.606

(d x 0.079) + 1,583

d x 0.343

Tableau - The mileage scale for mopeds (in €)

Distance (d) up to 3 000 km

Distance (d) from 3 001 km to 6 000 km

Distance (d) above 6 000 km

d x 0.315

(d x 0.079) + 711

d x 0.198

Please note

Since 2021, the amount of travel expenses calculated from the different scales is increased by 20 % for electric vehicles (cars, motorcycles and mopeds). You can use the tax administration simulator to calculate your mileage based on the type of vehicle you use.

Additional topics