Learn about driver taxes

France · Tax basics

France: mileage, vehicle expenses and tax records

Start with your tax regime

How the local rules work

Your business regime determines how costs are treated. Micro-BIC uses a representative expense allowance; other regimes have different expense and vehicle rules.

What to keep

Keep turnover, platform commissions, invoices and professional kilometres. Note your business classification and tax regime before comparing methods.

What the odometer message means

The app needs total vehicle distance, including personal driving, to estimate business use. Enter beginning and ending odometer readings for the same vehicle and reporting period. Missing total distance means the percentage is incomplete; it does not erase your recorded business trips.

Example · same vehicle, same period
Business distance12,000
Total distance15,000
Business use80%

80% business · 20% personal

12,000 ÷ 15,000 × 100 = 80%. Use miles or kilometres consistently. This is a usage ratio, not automatic permission to deduct 80% of every cost.

Avoid this mistake

Do not apply an employee mileage table or BNC vehicle method to every rideshare business. An expense allowance and a separate actual-cost claim are not interchangeable.

Prepare your records in Free Mile Tracker

  1. Select your country and the correct reporting period.
  2. Review each trip and distinguish business from personal driving.
  3. Add dated odometer readings and keep supporting expense documents.
  4. Export your records and compare them with platform statements before filing.
A business-use percentage helps organize mixed-use records. Whether it can be used for a deduction depends on France’s rules and your filing method.

Official guidance

DGFiP: source for this guide

Source checked October 8, 2026. Confirm the applicable tax year on the official site before filing.