Changes to the French Diesel Excise Duty Refund Scheme from 2026

As of January 1, 2026, the French refund scheme for excise duty on professional diesel (formerly TICPE) will change. The French government is abolishing the so-called weighted flat-rate system, which will have significant consequences for European transport companies refueling in France.

What was the weighted flat-rate system?

Until the end of 2025, companies could, in certain situations, apply an average national refund rate for the calculation of the French diesel excise duty refund.

This system provided a major administrative simplification, as each refueling transaction did not have to be allocated separately to a specific French region.

This option was available when a company had carried out refueling operations in more than 3 of the 18 French regions during a quarter. In such cases, a weighted average rate could be applied instead of a detailed regional calculation.

What will change from 2026?

From January 1, 2026, the French diesel excise duty refund must be calculated based on the actual region where the fuel was purchased.

However, an important simplification will apply: the current division of 18 French regions will be reduced to only 2 categories:

• Corsica
• Non-Corsica

In practice, this means that:

• fuel volumes must be split between Corsica and non-Corsica;
• the refund must be calculated separately according to the applicable regional rate;
• the use of a national average calculation will no longer be permitted.

Although the weighted flat-rate system will disappear, the administrative impact is therefore expected to remain more limited than initially anticipated.

Refund rates from 2026

Road freight transport (TRM)

• Non-Corsica: €0.1556 per liter
• Corsica: €0.1421 per liter

Passenger transport (TCRP)

• Non-Corsica: €0.2156 per liter
• Corsica: €0.2021 per liter

What does this mean for transport companies?

From 2026 onwards, transport companies will need to adapt their fuel administration systems in order to clearly demonstrate where fuel was purchased.

In practice, it will become increasingly important to:

• correctly register refueling locations;
• carefully verify fuel card data;
• properly retain invoices and fuel consumption records;
• maintain a clear distinction between Corsica and non-Corsica purchases.

A well-organized administration remains essential to avoid issues during tax audits and delays in the refund procedure.

Not sure how to handle these changes? At Delta, we are happy to help you navigate the new requirements.