Tax credit for sustainable aviation fuel purchases: price of conventional aviation fuel used in the calculation set at €734 per tonne
The tax credit under Article 220 decies of the General Tax Code, created by the 2025 Finance Act, benefits airlines subject to corporate tax that buy sustainable aviation fuels loaded in France for certain international flights outside the European Economic Area. It is based on the gap between the purchase price of these fuels and that of conventional fuels, up to €2,000 per tonne. Article 62 of the 2026 Finance Act updates the reference price of conventional fuels from €816 to €734 per tonne, specifies that only expenses for fuel volumes actually loaded count, and amends the offsetting rules.
Measure originators
No official estimate found for this measure.
Measure impact
Lowering the reference price of conventional fuel widens the gap used to compute the tax credit: for each tonne of sustainable aviation fuel bought, the base rises by €82 (up to €2,000 per tonne). The updated amount applies to expenses incurred from 21 February 2026.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
President of the Republic signature
Publication au Journal officiel
National Assembly has the final say
Si échec CMP