Taxes 2026

Professional fees: 2026 mileage scales are available

Publié le 09 avril 2026 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)

Do you use your personal vehicle for business purposes? The costs incurred are deductible either as a lump sum or by justifying the actual costs incurred. These depend on the scales established for the different types of vehicles. The 2026 tax brochure has just published the mileage scales to be applied this year on your tax return.

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Image 1Crédits: anyaberkut - stock.adobe.com

Do you have transport costs between your home and your workplace and use your personal vehicle? For your tax return, you can opt for the deductible actual expenses plan rather than the 10% flat-rate deduction.

Based on mileage scales defined by the tax authorities, employees and sole proprietors subject to income tax in the category of non-commercial profits (NCBs) may:

  • assess the expenses incurred during their business trips;
  • and ask the tax authorities to deduct their actual expenses for the 2026 income tax 2025.

This year, as in 2025, mileage scales are not upgraded. Their level was last increased in 2023 by 5.4%.

FYI  

The mileage scale applicable to cars may be used if the employee himself is the owner or co-owner, or if his spouse or one of the members of the tax household is personally the owner.

The scale applicable to two-wheelers can now be used whether or not the employee owns the vehicle. If the vehicle is rented, the rent paid for the rental is covered by the scale and therefore cannot be deducted in addition to it.

What is the 2026 mileage scale for cars?

Tableau - The mileage scale applicable to cars (thermal, hydrogen and hybrid) (in €)

Administrative power (in CV)

Distance (d) up to 5,000 km

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

Distance (d) beyond 20 000 km

3 CV and less

d x 0.529

(d x 0.316) + 1,065

d x 0.370

4 CV

d x 0.606

(d x 0.340) + 1,330

d x 0.407

5 CV

d x 0.636

(d x 0.357) + 1,395

d x 0.427

6 CV

d x 0.665

(d x 0.374) + 1,457

d x 0.447

7 CV and more

d x 0.697

(d x 0.394) + 1,515

d x 0.470

Example :

For 4,000 kilometers traveled in a professional capacity in 2025 with a 5 CV vehicle, you can report on your income tax return an amount of actual expenses of €2,544 (4,000 km x 0.636).

Please note

For electric vehicles, an increase of 20% is applied to the scale applicable to thermal, hydrogen or hybrid vehicles. You can find the scales applicable to 100% electric vehicles on the tax brochure.

What is the 2026 mileage scale for two-wheelers?

Tableau - The mileage scale applicable to motorcycles (in €)

Administrative power (in CV)

Distance (d) up to 3,000 km

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

Distance (d) beyond 6,000 km

1 or 2 CV

d x 0.395

(d x 0.099) + 891

d x 0.248

3, 4 or 5 CV

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 applicable to mopeds (in €)

Distance (d) up to 3,000 km

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

Distance (d) beyond 6,000 km

d x 0.315

(d x 0.079) + 711

d x 0.198

Reminder

Mileage scales shall take into account in particular:

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

It is possible to add (subject to being able to present the supporting documents):

  • borrowing interest (in the case of purchase of a vehicle on credit);
  • toll charges;
  • parking fees.

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

Additional topics

Agenda

See all due dates

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