VAT on electricity and gas subscriptions raised to 20%
VAT on electricity and gas subscriptions rose from 5.5% to 20% on 1 August 2025, in application of the European directive requiring a single rate across the whole energy service
Measure originators
European origin
EUApplication de la directive TVA européenne imposant un taux unique sur les éléments indissociables d'un même service
A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.
Measure impact
Move from the reduced rate of 5.5% to the standard rate of 20% on the energy subscription price. Offset by lower energy excise duties and a 2.5% reduction in the TURPE (grid access tariff) to limit the impact on bills.
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
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
President of the Republic signature
Publication au Journal officiel
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Council of Ministers
Validation interne