2025 Tax Return Fuel Fee Schedule

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 2024). 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.

It takes account exclusively of fuel expenses (diesel, petrol, LPG), other expenses such as maintenance or insurance of the vehicle are deductible on justification.

Compared to the 2023 schedule, the 2024 schedule applicable to your 2025 tax return is down for gasoline and diesel cars, and for two-wheeled vehicles. It is roughly stable for LPG vehicles.