Tax on the use of nuclear fuel: 2026-2028 parameters and payment rules

Created by Article 17 of the 2025 Finance Act (Article L. 322-67 of the Tax Code on Goods and Services), the tax on the use of nuclear fuel for electricity production captures part of the revenue from historic nuclear generation above thresholds. Decree No. 2026-75 sets its indexation, the cases for revising rates, assessment and instalments; the order of 11 February 2026 sets for 2026 to 2028 a taxation rate of €78/MWh, a capping rate of €110/MWh and a conversion factor of 0.33. Its proceeds are passed back to consumers through the universal nuclear payment.