{"id":15198,"date":"2023-04-17T15:37:19","date_gmt":"2023-04-17T15:37:19","guid":{"rendered":"https:\/\/www.accountable.de\/deductions\/fuel\/"},"modified":"2023-04-17T15:37:19","modified_gmt":"2023-04-17T15:37:19","slug":"fuel","status":"publish","type":"deduction","link":"https:\/\/www.accountable.de\/en\/deductions\/fuel\/","title":{"rendered":"Fuel"},"content":{"rendered":"\n

As a self-employed person, you\u2019re regularly on the road, whether it\u2019s for clients, suppliers or projects. Your monthly fuel costs can therefore add up quickly. But good news: fuel is indeed a deductible expense.<\/strong><\/p>\n\n\n\n

Is petrol deductible?<\/h2>\n\n\n\n

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.<\/p>\n\n\n\n

Tax deductibility of fuel<\/h2>\n\n\n\n

Your fuel costs are, just like all related car expenses<\/a>, deductible at the same percentage as your car. You determine that percentage based on your car\u2019s purchase date.<\/p>\n\n\n\n

Car bought before 1 July 2023<\/h3>\n\n\n\n

The gram formula applies:<\/p>\n\n\n\n

120% \u2013 (0.5% x fuel coefficient x CO2 \/ km)<\/strong><\/p>\n\n\n\n

Fuel<\/strong><\/td>Fuel coefficient<\/strong><\/td><\/tr>
Diesel<\/td>1<\/td><\/tr>
Petrol, LPG, biofuel, electric<\/td>0.95<\/td><\/tr>
Compressed natural gas<\/td>0.90<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

You can find your car\u2019s CO2 emissions here<\/a>.<\/em><\/p>\n\n\n\n

Suppose this formula gives you a result of 70%: your car, and therefore your fuel, is then deductible at a maximum of 70%.<\/p>\n\n\n\n

Car bought between 1 July 2023 and 31 December 2025<\/h3>\n\n\n\n

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.<\/p>\n\n\n\n

Car bought or leased in 2026<\/h3>\n\n\n\n

For purchases from this year onwards, fixed maximum deduction rates apply: electric cars are 100% deductible<\/strong> (still until 2027), plug-in hybrids between 75% and 100%<\/strong> (depending on CO\u2082 emissions) and light commercial vehicles 100%<\/strong>. Cars running on petrol, diesel or LPG are no longer tax-deductible<\/strong>, and neither is their fuel. Read all about it in our article on car expenses<\/a>.<\/p>\n\n\n\n

Don\u2019t forget the professional use<\/h2>\n\n\n\n

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\u2019s maximum percentage. Note: commuting between home and work does not count as professional use for the tax authorities.<\/p>\n\n\n\n

\u26a0\ufe0f Careful, fossil fuel for hybrid cars is only deductible at a maximum of 50%!<\/strong><\/p>\n\n\n\n

\ud83d\udca1 Do you drive electric? The electricity for charging simply follows the deductibility of your car, so usually 100% for an electric car.<\/p>\n\n\n\n

Want to know more about the deductibility of your car?<\/h2>\n\n\n\n

These articles will help you on your way:<\/p>\n\n\n\n