France does not publish one universal electric scooter per-km price that riders, freelancers, and employers can all invoice the same way. You choose a legal path first.
Are you claiming professional miles on a personal two-wheeler, or asking your employer to chip in for the commute? Those pots of money follow different rules.
A registered 100% electric motorcycle or scooter usually sits on the 2026 Barème IK two-wheeler scale, with a 20% majoration for fully electric machines. A lot of home-to-work help, including many electric kick scooters, goes through the forfait mobilités durables instead.
Two money paths, not one scooter tariff
The Barème IK is a government kilometric scale. Employees who elect frais réels, and many freelancers who deduct vehicle costs, use it to value professional use of a personal vehicle. Employers can repay those trips against it.
It's not an electricity price. It's not a parts budget.
Home-to-work support is a separate decision. Private-sector FMD is optional. The 50% public-transport subscription is not.
Thing is, plenty of electric scooter reimbursement posts still paste the car grid. Cars break at 5,000 km and 20,000 km. Powered two-wheelers break at 3,000 km and 6,000 km, and the coefficients are smaller. Copying a 5 CV car line will overstate what the scooter table allows.
2026 two-wheeler rates you actually use
For a motorcycle or scooter over 50 cm3, practitioner tables of the 2026 kilometric scale use fiscal power in CV and annual professional distance d. The euro amounts below are before any electric majoration. Confirm them on the official barème for the tax year before you file.
| Fiscal power | Up to 3,000 km | 3,001 to 6,000 km | Over 6,000 km |
|---|---|---|---|
| 1 or 2 CV | d x 0.395 | (d x 0.099) + 891 | d x 0.248 |
| 3 to 5 CV | d x 0.468 | (d x 0.082) + 1,158 | d x 0.275 |
Higher-power two-wheelers have a separate official row. Cyclomoteurs do too. Read the class on the carte grise before you pick a coefficient.
Run the number in this order
Fiscal power on the registration card picks the row. Shop-page wattage does not.
- Confirm the vehicle is a registered two-wheeler and write down the CV.
- Keep a year log of professional km only. Call that distance d.
- Choose the column that matches d.
- Compute the scale amount, then multiply by 1.20 if the vehicle is 100% electric with a lithium battery. Plug-in hybrids stay on the unboosted scale, which freelance barème explainers tie to the electric majoration in place since 2021.
- Divide by d only if you need a per-km equivalent. The figure you claim is the annual total.
Do this once with a real odometer before you promise a rate.
What the math looks like on real distances
A 1-2 CV electric scooter with 4,000 professional km lands in the middle band: (4,000 x 0.099) + 891 = 1,287 €. After the 20% majoration you get 1,544.40 €, about 0.386 €/km.
Stay at 2,500 km on that same machine and you use 2,500 x 0.395 = 987.50 €, then 1,185 € with majoration. That is 0.474 €/km. Ride 8,000 km and the last column applies: 8,000 x 0.248 = 1,984 €, then 2,380.80 € after majoration, or 0.298 €/km.
A 3-5 CV electric scooter at 4,000 km uses (4,000 x 0.082) + 1,158 = 1,486 €, then 1,783.20 € after majoration. Per km that is about 0.446 €, still far from car-proxy quotes.
If you have been copying a car generator because it spat out 0.636 € for a 5 CV vehicle under 5,000 km, and then you multiplied by 1.20 and felt pretty good about a 0.763 € electric scooter rate, that figure is still a car figure, and French two-wheeler bands do not work like that at all. The 0.763 €/km number still circulates; to be honest, it is just the 5 CV car line with electric majoration glued on.
The 40 km home-work brake
Commuting km are not automatic, even on a 100% electric scooter.
BOFiP guidance treats a domicile-to-work distance above 40 km one way as limited to those first 40 km, unless you attach a note that justifies the extra distance through the job itself, family constraints, or social constraints. Frais kilométriques summaries repeat that 40 km default for employees on frais réels.
The 20% electric majoration does not raise the 40 km cap. It only scales the euro amount on kilometers you are allowed to count.
Freelancers often meet a similar 40 km one-way idea for the trip to the usual place of work, with more room if they can justify it. Match the rule to your tax regime. Don't borrow an employee example blindly.
FMD when the ride is the commute
Ask HR which scheme they actually run. Some firms repay professional errands on Barème IK and ignore the commute. Others pay FMD and never touch IK.
A few try both. That only works with a clean split of trip types.
FMD in the private sector is a choice. If the employer offers it, eligible staff must be treated the same way. Electric scooters can qualify as an alternative home-work mode. Lease operators such as DuraMob on FMD and electric scooters describe that use, and they note that pairing FMD with real electric-cost help is a company-policy question, not a default right.
Turns out older 700 € and 800 € figures people still quote were a temporary 2022-2024 measure. Ceilings discussed for 2026 are:
- 600 € per employee per year when FMD is paid on its own
- 900 € when FMD is combined with the mandatory 50% public-transport pass
The obligatory 50% transit share does not eat the 600 € FMD box. Pay above the exemption and the surplus is taxed. Choose frais réels and the ministry page on employer mobility support warns that part of the FMD may re-enter taxable income. Part-time work does not automatically shrink the 600 € legal ceiling, though a company agreement can set a lower internal amount.
What this scale will not cover
The barème replaces a bundle of vehicle costs tied to distance, so it won't itemize charging sessions, a new helmet, or indoor parking. Hybrids stay off the 20% bump, and an unregistered kick scooter has no CV row, so you can't invent a 5 CV car equivalent to force a higher rate.
Keep these records
You'll need the carte grise with the electric mention and the CV, a dated km log with trip purpose, and a clean split of personal, professional, and commute rides. Log the kilometers. Log the purpose of each ride too, because a naked odometer total will not tell a tax officer which trips were professional.
Employer IK payouts should show as expense reimbursements, not wages, when they stay inside the scale and the file is complete. FMD usually needs whatever attestation the internal policy names, often a statement plus proof of an eligible mode.
Third-party generators are handy. They are not the law. Confirm coefficients on the official scale for the income year before you file.
Look up the CV on your registration card, match the two-wheeler row, and ask HR whether they pay IK, FMD, or neither. Then run this year's professional d through that formula once, on paper, before anyone sets a per-km promise.