Fuel, insurance and maintenance: avoid double claims
Practical answers about travel, receipts and expenses for your business.
Country determines the rules. Language is independent.
Sources consulted :
Your questions, in practice · France
Which costs are included in mileage rates?
The French scale includes vehicle depreciation, fuel, insurance, maintenance, repairs and tyres. It replaces separate calculations for those costs. Business tolls and parking can be handled separately with supporting receipts.
Can fuel be added to mileage reimbursement?
Not when using the French mileage scale: fuel is already included. Adding a fuel bill would repay the same cost twice. Under an actual-cost method, fuel is allocated to business use without also claiming mileage for those same costs.
Can insurance and maintenance be added to mileage?
No. Insurance, maintenance and repairs are already included in the French mileage scale. Keep those invoices as vehicle records, but do not add them to the mileage claim. Calculating actual vehicle costs is a separate method.
Official sources and reference period
Amounts apply to the periods specified in the answers. The official texts below explain the conditions and exceptions.
- DGFiP · Frais professionnels, barème 2026
Déclaration 2026 · revenus 2025 · pages 5–11
These answers describe general rules for the selected country and stated periods. They are not personalised legal, tax or accounting advice. Your accountant can help apply them to your business.