Employer-paid fuel costs: exemption from CSG and social contributions raised to €1,000 for 2026
Following decision no. 2026-327 L of the Constitutional Council, decree no. 2026-973 gives the government the power to set by regulation the ceilings for exempting employer-paid fuel costs, vehicle charging costs and the sustainable mobility allowance from CSG and social contributions. Decree no. 2026-974 sets these ceilings at their previous level (€600 a year, of which €300 for fuel; €900 when combined with reimbursement of public transport; €310 for aid from local authorities or France Travail) and raises all of them to €1,000 for amounts paid up to 31 December 2026.
Measure originators
No official estimate found for this measure.
Measure impact
Applies to employees whose employer pays part of the fuel or charging costs of their vehicle for commuting, and to employers. For contributions due for periods of work from 1 October 2026, these amounts are exempt from CSG and social contributions up to €1,000 if paid by 31 December 2026, instead of €300 for fuel and €600 in total. The ceiling for fuel aid paid by a local authority or France Travail also rises from €310 to €1,000. These decrees only cover social levies: the €1,000 income tax exemption is in Article 2 of the 2027 finance bill, still under debate.
Official references
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Entry into force
Immédiate ou à la date prévue