The French authorities published a new circular on 29 June 2026 to update the duties and taxes applicable to energy products from 1 July 2026. The amendments notably concern the rates of the levy collected on behalf of the Comité Professionnel des Stocks Stratégiques Pétroliers (CPSSP).
Non-Road Diesel
Non-road diesel is mainly used in construction, agriculture, forestry, and industrial activities, where heavy machinery operates outside public roads. It is subject to a specific tax regime that differs from road diesel.
The tax revision in force since 1 January 2026 concerns the tariff level applicable to non-road diesel, meaning the amount of duty payable has changed. This directly affects operating costs for these sectors, and businesses should ensure the updated rate is reflected in budgeting, cost calculations, and pricing, particularly for fuel-intensive operations and fixed-price contracts.
The CPSSP
The CPSSP manages France’s strategic petroleum reserves, ensuring continuity of energy supply and the ability to respond to market or supply disruptions.
These reserves are financed through a specific levy applied to certain energy products, paid by economic operators and collected via customs procedures. The 2026 circular updates the rates of this levy, which may increase or adjust the total charges payable on eligible energy products and should be taken into account in cost assessments and compliance processes.
For full details of the applicable provisions, please refer to:
- the circular of 26 December 2025, applicable from 1 January 2026;
- the circular of 29 June 2026, applicable from 1 July 2026.
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