2026 indexation of excise duties on heating fuels, TGAP rates and simplified-regime thresholds
The order of 27 January 2026 records the tax parameters indexed to inflation. The standard excise rate on coal and natural gas used as fuel rises from €10.54 to €10.73 per MWh and the increased rate from €15.43 to €16.39 per MWh, from 1 February 2026 to 31 January 2027; rates for other fuels are updated over the same period. It sets the 2026 rates of the general tax on polluting activities (TGAP) on pollutant emissions, detergents and extraction materials, and updates the 2026 turnover thresholds of the simplified filing regime (€945,000, €1,040,000, €286,000 and €323,000).
Measure originators
No official estimate found for this measure.
Measure impact
From 1 February 2026, users of coal and natural gas as fuel pay €10.73/MWh excise at the standard rate (+€0.19/MWh) and €16.39/MWh at the increased rate (+€0.96/MWh). Installations subject to TGAP on pollutant emissions pay, for example, €200.77/t of nitrogen oxides and €317.80/t of dust in 2026.
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