Tax decreaseIn effectVAT and consumption taxesNational

5.5% VAT on district cooling

Article 93 of the 2026 Finance Act adds a B bis to Article 278-0 bis of the General Tax Code: cooling energy supplied through networks is subject to the reduced 5.5% VAT rate, like heat supplied through networks.

Measure originators

Amendment authorLR

Martine Berthet

Les Républicains

Amendment authorUC

Denise Saint-Pé

Union Centriste et Indépendants

Amendment authorCRCE

Fabien Gay

Communiste Républicain Citoyen et Écologiste - Kanaky

Amendment authorRDSE

Nathalie Delattre

Rassemblement Démocratique et Social Européen

InitiatorSER

Simon Uzenat

Socialiste, Écologiste et Républicain

Amendment authorEST

Yannick Jadot

Écologiste - Solidarité et Territoires

Impact on public finances

No official estimate found for this measure.

Effective date

21 February 2026

Measure impact

Customers of district cooling networks (offices, connected housing, public facilities) pay 5.5% VAT on cooling supplied through the network since the law entered into force.