On 29 July 2025, the French tax authorities published a new circular detailing the duties and taxes applicable to energy products. This regulatory update, effective from 1 August 2025, is part of the government’s ongoing efforts to adapt fiscal policies to support environmental and energy transition goals.
Reference document: Access the official circular (PDF)
Key Provisions of the Circular
The newly issued circular repeals and replaces the previous administrative decision dated 27 June 2025. It introduces the following main changes:
Revised excise duty rates on fuels (petrol, diesel, biofuels);
Updated tax rates on specific solid and gaseous fuels;
Clarifications regarding reporting procedures and certain exemptions.
Objectives of the Reform
The update aims to:
Promote more responsible energy consumption;
Align energy taxation with market developments;
Ensure compliance with European environmental directives.
Effective Date
The provisions outlined in the circular come into effect on 1 August 2025, unless otherwise specified in the document.
