impots.taxFRENCH TAX MONITOR

FUEL TAXES

EXTRACTION COST ANALYSIS — SP95-E10, April 24, 2026

Data 2025

When you fill up your tank, you think you're buying gasoline. In reality, you're also funding the State. Out of every liter of SP95-E10 at €1.983, about €1.00 goes to taxes. And the best part: VAT is applied ON TOP of the excise duty. Yes, it's a tax on a tax. France invented VAT, and it stops at nothing to apply it.

PRICE BREAKDOWN — SP95-E10 (~€1.983/L)

ComponentAmount% of price
Crude oil + refining0.68 \u20ac~34%
Distribution + margin0.30 \u20ac~15%
Excise duty (ex-TICPE)0.67 \u20ac~34%
VAT on product0.20 \u20ac~10%
VAT on excise duty0.13 \u20ac~7%
TOTAL TAXES~1.00 \u20ac~50%
1.983 \u20ac/L~50% taxes

THE TAX ON A TAX

The 20% VAT applies to the pre-VAT price, which includes the excise duty. Concretely, you pay VAT on the excise duty: ~€0.13 per liter of tax on a tax. It's perfectly legal, perfectly absurd, and perfectly French.

ENERGY EXCISE DUTY (ex-TICPE) — 2026

  • SP95-E10: €0.670/L; SP95-E5 / SP98: €0.690/L
  • Diesel: €0.608/L

CARBON COMPONENT

The carbon tax has been frozen at €44.60 per ton of CO2 since 2018, following the Yellow Vests movement. It was supposed to reach €100/ton by 2030. The government preferred to avoid another episode of roundabout democracy.

Sources : French Customs (BOD DetT January 2026), prix-carburants.gouv.fr, Roole Data (average prices recorded on April 24, 2026 at 8:00), Connaissance des Énergies

Last updated: 24 avril 2026