ExemptionProposedIncome taxNational

Employer-paid fuel costs: tax-exemption ceiling raised to €1,000 for 2026

For 2026 income, employer reimbursement of fuel costs for commuting would be exempt from income tax up to €1,000, and up to €600 for charging electric, plug-in hybrid or hydrogen vehicles. For 2026, the allowance would be open to all employees using their own vehicle, without the usual conditions.

Measure originators

InitiatorEPR
Roland Lescure
Ensemble pour la République
InitiatorEPR
David Amiel
Ensemble pour la République
Amount
1,000 €/year
Impact on public finances
Would cost 140 m € (one-off)2026 estimate · Several administrations
Source of the estimate: PLF 2027 – Évaluations préalables des articles du projet de loi, p. 29 (Indirect official figure)

A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.

Effective date
1 January 2026

Measure impact

Proposed temporary measure to support purchasing power amid rising fuel prices; optional for employers.

Official references

Law number: PLF 2027 (AN n° 3210), art. 2 (III)

Procedure timeline

Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.

67%
2 / 3 steps
Pending
20 October 2026

Debate and vote

Parliamentary process

Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)

Vote solennel prévu à l'Assemblée nationale sur la première partie du projet de loi
Completed
7 October 2026

Committee examination

Parliamentary process

Amendements

Article adopté sans modification en commission des finances (première partie)
Completed
1 October 2026

Council of Ministers

Internal validation

Validation interne

Présentation du PLF 2027 en Conseil des ministres et dépôt à l'Assemblée nationale