Fuel

Tax audit risk

Easiness to justify

Average amount deducted€ 250-300 per monthFrequency2-3x per month

Deducted by89% of independentsRecommended by0% of independentsDo you deduct this expense?Would you recommend this expense?

As a self-employed person, you’re regularly on the road, whether it’s for clients, suppliers or projects. Your monthly fuel costs can therefore add up quickly. But good news: fuel is indeed a deductible expense.

Is petrol deductible?

Petrol, diesel, LPG and even electric charging: in principle, all types of fuel are tax-deductible. But be careful: fuel always follows the deductibility of your car, and that depends on when you bought or leased your vehicle. Did you buy a petrol, diesel or LPG car in 2026? Then it is no longer deductible, and neither is its fuel.

Tax deductibility of fuel

Your fuel costs are, just like all related car expenses, deductible at the same percentage as your car. You determine that percentage based on your car’s purchase date.

Car bought before 1 July 2023

The gram formula applies:

120% – (0.5% x fuel coefficient x CO2 / km)

Fuel	Fuel coefficient
Diesel	1
Petrol, LPG, biofuel, electric	0.95
Compressed natural gas	0.90

You can find your car’s CO2 emissions here.

Suppose this formula gives you a result of 70%: your car, and therefore your fuel, is then deductible at a maximum of 70%.

Car bought between 1 July 2023 and 31 December 2025

The gram formula also applies here, but the maximum deductibility decreases over the years: this year (2026) it is still a maximum of 50%, in 2027 it drops to 25%, and from 2028 no deduction is possible any more. That maximum also applies to your fuel costs.

Car bought or leased in 2026

For purchases from this year onwards, fixed maximum deduction rates apply: electric cars are 100% deductible (still until 2027), plug-in hybrids between 75% and 100% (depending on CO₂ emissions) and light commercial vehicles 100%. Cars running on petrol, diesel or LPG are no longer tax-deductible, and neither is their fuel. Read all about it in our article on car expenses.

Don’t forget the professional use

Are you self-employed in a secondary occupation and do you only use your car 50% of the time for your business? Then the tax deductibility is 50% of your car’s maximum percentage. Note: commuting between home and work does not count as professional use for the tax authorities.

⚠️ Careful, fossil fuel for hybrid cars is only deductible at a maximum of 50%!

💡 Do you drive electric? The electricity for charging simply follows the deductibility of your car, so usually 100% for an electric car.

Want to know more about the deductibility of your car?

These articles will help you on your way:

⚠️ For VAT, the deductibility of this cost depends on the professional part of it, with a maximum of 50%

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