Calculating fuel costs: 2024 scale

Among the various types of reimbursement of business expenses is that for fuel costs. Not to be confused with mileage expenses, these expenses are primarily incurred by sole traders who are classed as industrial and commercial profits (BIC) or agricultural profits (BA).

So what are the special features of fuel costs? How can you deduct petrol costs in this way?

Our article gives you all the information you need to know on the subject, as well as the 2024 scales.

What are fuel costs?

Aimed at certain specific schemes and categories of professional, they relate to the flat-rate assessment of fuel costs incurred in the course of professional activity.

Fuel expenses differ from mileage expenses in that they do not apply to the same people, as we will see later.

In addition, they refer, among other things, to expenditure on vehicles (cars, motorbikes, etc.) for mixed use, i.e. private or public. In this way, professionals can simply assess the proportion of their business expenses, without having to make pro-rata calculations based on their fuel bills.

Finally, unlike the scale for mileage, the scale for fuel expenses does not take into account the distance travelled.

☝️ The fuel expenses scale is updated every year by the tax authorities. We therefore recommend that you consult it regularly (particularly on the bofip impôts website) to keep up to date with the latest changes.

Who is eligible for fuel expenses?

The following professionals are entitled to benefit from the fuel expenses scheme:

• sole traders taxed as industrial and commercial profits (BIC) or agricultural profits (BA) :
  • who have opted for ultra-simplified accounting,
  • and subject to the simplified tax regime,
• holders of BNC (non-trading profits) using loaned or leased vehicles,
• partners in partnerships using their own vehicles to commute between home and work (insofar as these expenses are not deducted from the company’s income).

☝️ For their tax returns, employees also have the option of using the fuel expenses scale (rather than the mileage expenses scale) if they use a loaned vehicle. Other expenses (insurance, parking, tolls, etc.) will be calculated at actual cost.

How are fuel costs calculated?

Fuel costs are calculated on the basis of a flat-rate scale that includes a number of factors, including

• the type of vehicle (car or moped/scooter/motorcycle),
• its tax rating
• the type of fuel used (diesel, unleaded or LPG).

Each category has a corresponding unit amount (per kilometre travelled), which must be multiplied according to the number of kilometres travelled.

The 2024 fuel costs scale for cars

The 2024 fuel charge scale for mopeds, scooters and motorbikes

You now know more about fuel costs. But as a reminder, the associated scales are re-evaluated each year. We therefore urge you to consult the various Urssaf scales on a regular basis.