Municipal and departmental mining royalties: new rates and newly taxed substances in 2026

Article 113 of the 2026 Finance Act sets new municipal and departmental mining royalty rates from 1 January 2026 ; it subjects two new substances to the municipal royalty, natural hydrogen (€220 per 1,000 m³ extracted) and natural helium (€14 per 100 m³), and sets the rate for carbon dioxide injected into geological storage at €1 per tonne. Examples of municipal rates: gold ore €1,000 per kg of gold, crude oil €1,650 per hundred tonnes, natural gas €423.40 per 100,000 m³, lithium €77.50 per tonne of oxide; the departmental royalty is set notably at €1,930 per hundred tonnes of crude oil and €614 per 100,000 m³ of natural gas. The royalty is based on the previous year's output of operators active on 1 January, the allocation between municipalities is revised and holders of CO2 geological storage permits are exempt from the business property contribution.