The fuel fee schedule for the 2026 tax return is available

The schedule of fuel costs (also known as the BIC fuel fee schedule) is updated annually by the tax administration. It is used to determine the business expenses related to the use of a vehicle that you can deduct on your tax return.

It shall apply to vehicles having mixed use, i.e. personal AND professional (commercial vehicles are not eligible).

You can apply it, under conditions, if you are:

• employee;
• holder of non-commercial income;
• holder of agricultural income under the simplified scheme;
• a BIC (industrial and commercial profits) individual business that opted for super-simplified accounting.

The tool sets a kilometric cost price for the past year (2025). It takes into account exclusively the fuel costs (diesel, petrol, LPG), other expenses such as maintenance or insurance of the vehicle are deductible on justification.

2026 fuel cost scales for cars and 2-wheelers

Compared to the 2024 scale, the 2025 scale applicable to your 2026 tax return is down for cars with petrol, diesel and LPG engines, as well as for two-wheeled vehicles.