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Travel Expenses
2024 Tax Return Fuel Fee Schedule
Publié le 20 mars 2024 - Directorate for Legal and Administrative Information (Prime Minister)
Are you a head of company and you use or have purchased a car for your business? You can deduct your expenses from your company's income tax using the fuel charge schedule. Entrepreneur.Service-Public.fr informs you of the new 2023 fee amounts for your 2024 tax return.
The fuel charge schedule, also known as the “BIC fuel charge schedule”, is updated annually by the tax authority. It sets a cost price per kilometer for the previous year (kilometers traveled in 2023). This is an alternative to the kilometric scale, which is not mandatory for determining professional travel expenses.
This scale is applicable subject to conditions to employees, holders of non-commercial income, holders of agricultural income covered by the simplified scheme and individual companies BIC (industrial and commercial profits) having opted for super-simplified accounting.
The 2023 schedule, applicable for the 2024 tax return, shows compared to last year:
- an increase for petrol (+4.1 to +4.8%) and LPG (+15.1 to +16.4%) and for two-wheeled vehicles;
- a decrease for diesel cars (-3%).
It takes account exclusively of fuel expenses (diesel, petrol, LPG), other expenses such as maintenance or insurance of the vehicle are deductible on justification.
Warning
the fuel charge schedule applies only to vehicles which have a mixed personal and professional use. Commercial vehicles are not eligible.
Fiscal power | Gas oil | Super Lead Free | LPG |
|---|---|---|---|
3-4 HP | €0.099/km | €0.123/km | €0.073/km |
5-7 HP | €0.122/km | €0.152/km | €0.090/km |
8 and 9 HP | €0.145/km | €0.181/km | €0.107/km |
10 and 11 HP | €0.164/km | €0.203/km | €0.121/km |
12 HP or more | €0.182/km | €0.226/km | €0.135/km |
Fiscal power of two-wheeled motor vehicles | Fuel costs |
|---|---|
Less than 50 CC | €0.040/km |
From 50 CC to 125 CC | €0.081/km |
3, 4 and 5 hp | €0.102/km |
Above 5 CV | €0.142/km |
FYI
you must be able to justify the number of kilometers traveled and the use of the vehicle for the purposes of the professional activity. You should not attach supporting documents to your return but keep them for at least 3 years to file them, if necessary, with your tax department.