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.