Fuel costs: Conditions, scale and declaration

The scale of fuel costs is an alternative to the mileage scale. It is used to determine the travel costs for mixed use vehicles, used both for professional trips and personal purposes. What is the scale of fuel costs in 2025? How to calculate them? Answer.

Capital video: Fuel costs: Conditions, scale and declaration

What is fuel costs?

Fuel costs: definition

Fuel costs correspond to the costs incurred by the owner of the vehicle for the part of kilometers traveled for professional purposes. They take into account:

• precise mileage;
• the tax power of the vehicle;
• of the type of fuel used (diesel, petrol, LPG).

Fuel costs: for gasoline, diesel and LPG

The scale of fuel costs includes the costs linked to petrol, diesel and LPG, for heat engine vehicles. These amounts are calculated according to fuel consumption and the distances traveled. However, with the boom in electric vehicles, new questions arise concerning their care.

Case of electric cars

For them Electric cars, fuel costs do not apply directly, because these vehicles do not use fossil fuel. However, the electricity costs used For recharging can be taken into account as professional costs. In general, companies can deduct the cost of recharge.

What differences between the scale of fuel costs and mileage costs?

The difference between the scale of fuel costs and the mileage scale lies in the evaluation of compensated costs.

Fuel costs in 2025

Unlike the mileage scale, the scale applied to fuel costs does not take into account the total annual mileage carried out by the vehicle. Indeed, the indemnity awarded concerns only the only fuel consumed and therefore has no share of depreciation of the vehicle and its maintenance.

Kilometric allowances in 2025

The mileage scale, it is compensated All vehicle costs ::

• fuel ;
• purchase and registration;
• Maintenance (oil changes, tires, etc.);
• mechanical and bodywork repairs;
• Auto insurance, etc.

What professionals can opt for the scale of fuel costs?

Types of professionals

Different types of professionals can, If they meet the conditionsopt for this scale. Namely, the:

• employees;
• non -commercial income holders;
• holders of agricultural income relating to the simplified regime;
• The managers of individual BIC companies having opted for the holding of super-simplified accounts.

Rental vehicle holders

Can only opt for kilometric allowanceTo person who owns the vehicle on a personal basis and holder of the registration certificate. Thus, vehicle holders rental (long -term rental, social leasing or LOA) cannot opt ​​for the mileage scale and will have to use the scale for fuel costs.

What is the point of opting for the declaration of fuel costs?

A more extensive scale for travel costs

The mileage scale has three slices relating to the distance traveled annually. Unlike the scale of fuel costs, which applies uniformly to all passenger cars justifying mixed use (professional and private), whatever the annual mileage traveled on a professional basis.

A deduction of other costs on display

While the mileage scale compensates all the costs on display, the scale of fuel costs allows the surplus deduction of all other costs on display (damping, maintenance and repairs, tires, insurance). Which can be favorable to the taxpayer in certain situations.

How to calculate fuel costs for taxes?

Imagine a liberal doctor who moves in patients with a vehicle of five tax horses riding diesel and who travels 20,000 km each year to visit his patients. He has two possibilities for the deduction of his travel expenses.

Calculation of costs with the option of the mileage scale

The calculation of its deduction will be as follows: vehicle of 5 hp and +, for 20,000 km = D × 0.357 + 1,395 euros. Or 20,000 × 0.357 = 7 140 + 1,395 = 8 535 euros.

Fuel costs option

Its deduction is calculated as follows: 5 to 7 CV and + diesel → 0.122 euros/km. Or 0.122 × 20,000 km = 2 440 euros for fuel. However, he will also be able to deduct other costs relating to his vehicle on justification. If the professional has a vehicle bought nine 25,000 euros including tax, linear depreciation allows him to go into expense 20 % each year:

• Or a damping of 5,000 euros.
• His insurance premium amounts to 1,200 euros.
• The maintenance of his car (empty-revealing-pneumatic) amounts to 800 euros.

In summary

Or a total of justified costs of 7,000 euros which are added to the sum of 2,440 euros in fuel costs under the scale. Either 9 440 euros against 8 535 euros in mileage compensation. Here, fuel costs by the professional allow him a gain of 905 euros. The more fuel costs are raised, the more favorable the option.

What is the scale of fuel costs for professionals in 2025?

An annually updated scale

The scale of fuel costs, also called ” Bic scale for fuel costs »(By reference to the tax system for industrial and commercial profits) is updated annually by the administration to take into account the price of fuels. The terms are published in the Bofip (Official Public Finance Bulletin).

Fuel costs scale per km for a passenger vehicle

The scale of fuel costs applicable to passenger vehicles for the year 2024, used for income tax 2025is the following is indicated in the table below. It is important to note that this scale only concerns vehicles with mixed use and that utility vehicles are not eligible.

Fuel costs scale per km traveled for motorized two-wheelers

The scale of fuel costs applicable to motorized two-wheelers is indicated below. These amounts are also calculated per kilometer traveled in 2024 and are used for the 2025 income declaration. They apply to motorized two-wheelers used for professional purposes.

How to declare your fuel costs?

Choose your Declaration of Professional Fees

The taxpayer who opted for Declaration of real fuel costs As part of professional costs may deduct the exact amount of expenses incurred for its professional activity, including fuel costs. Otherwise, the tax administration applies a flat -rate reduction of 10 % for professional costs.

Justify the kilometers traveled

Employees opting for the real expense regime (versus the flat -rate deduction of 10 %) must Justify kilometers traveled. The same goes for taxpayers submitted to the Simplified Real Revenue Regime (BIC, BNC and BA). The taxpayer must hold a detailed state of the trips made on a professional basis with destination, pattern and mileage.

Supporting documents should not be joined to the income tax return. On the other hand, the taxpayer must keep them at least for three years.

Declaration of income (form 2042)

In the event of real costs, fuel costs must be declared in the section “” Professional fees »» of the income declaration. Fuel costs will be mentioned in the context of fresh kilometerswhich include fuel costs, but also wear of the vehicle and other costs related to the use of the professional vehicle.

How is the reimbursement of fuel costs going?

Reimbursement to the real

When an employee uses his own vehicle for professional reasons, the employer can reimburse him fuel costs according to the kilometers traveled for professional trips. Refund is made by transfer or by a lump sum compensation Depending on the number of kilometers traveled.

Package reimbursement

Some companies may choose to reimburse their employees via a fixed packagedepending on the pre-estimated distances or according to a number of recurring routes, for example for regular tours or travel. This reimbursement will not be calculated on the basis of the mileage scale, but on an overall amount agreed between the employer and the employee.

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