Repeal of the incentive tax on the carbon intensity of transport fuels before its entry into force, and end of TIRUERT in 2027
Article 64 of the 2026 Finance Act repeals, as of 31 December 2025, Article 105 of the 2024 Finance Act, which created from 1 January 2026 an incentive tax on reducing greenhouse gas intensity in transport (Article 266 sexdecies of the Customs Code). It removes jet fuels from the incentive tax on renewable energy use in transport (TIRUERT) from 2025 and repeals TIRUERT (Article 266 quindecies of the Customs Code) on 1 January 2027.
Measure originators
No official estimate found for this measure.
Measure impact
Fuel suppliers are not subject to the carbon intensity tax planned for 2026. Jet fuel suppliers no longer have a TIRUERT renewable target from 2025, and TIRUERT ends on 1 January 2027. According to the impact assessment, TIRUERT raised €10M in 2022, €548M in 2023 and €9M in 2024.
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
President of the Republic signature
Publication au Journal officiel
National Assembly has the final say
Si échec CMP
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
Debate and vote
Council of Ministers
Validation interne
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration