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France Transport and Logistics Tax Guide

French tax rules for the transport and logistics sector. The guide covers: the TVA on transport — passenger transport is subject to TVA at 10% (the intermediate rate); freight transport is subject to TVA at 20% (the standard rate); the TVA on the import of transport services (the "importation de services de transport") is subject to the reverse charge (the customer self-assesses the TVA); the taxe à l'essieu (axle tax — TCA) — a tax on heavy goods vehicles (PL — poids lourds) with a gross vehicle weight over 3.5 tonnes; the tax is calculated based on the number of axles and the maximum technically permissible laden weight (the "PTAC" or "PTRA" for tractors); the rate is approximately €30–€200 per year per axle, depending on the vehicle category; the tax is paid annually (the "taxe à l'essieu" is payable by the owner of the vehicle); the TICPE (Taxe Intérieure de Consommation sur les Produits Énergétiques) — the fuel tax for diesel (gazole) and petrol (essence) used in transport; the TICPE on diesel is approximately €0.60 per litre, on petrol approximately €0.68 per litre; the TICPE is included in the price of the fuel at the pump; the partial reimbursement of TICPE for road transport — a road transport company can claim a partial reimbursement of the TICPE on diesel used for professional transport under certain conditions (the "remboursement partiel de TICPE" — the "détaxe du gazole"): approximately €0.04–€0.10 per litre depending on the vehicle category and the fuel consumption; the claim is filed quarterly with the Customs authorities (the "Douane"); the IFER (Imposition Forfaitaire sur les Entreprises de Réseaux) — a tax on electricity consumption for transport and logistics companies (the "IFER sur l'électricité" — the tax on the electricity used for the charging of electric vehicles and for the operation of warehouses); the IFER rate is approximately €0.50–€1.00 per MWh, depending on the region; the social charges for transport workers — the transport sector has specific social security regimes: the "régime des ouvriers dockers" (dock workers), the "Caisse des Congés Payés du Transport Routier" (the paid leave fund for road transport workers), the "régime de retraite complémentaire du transport" (the supplementary pension for transport workers — the "Retraite Complémentaire du Transport"); the tax on commercial vehicles (taxe sur les véhicules de société — TVS) — the tax on company cars (the "taxe sur les véhicules de société") applies to vehicles used by a company for its business: approximately €15–€60 per year per gram of CO2 per km; the TVS is deductible for corporate tax purposes.

The French transport and logistics sector is heavily taxed, but the partial TICPE reimbursement provides some relief. All amounts in Euros (EUR). For related reading, see our VAT Guide → and Hiring Employees Guide →.

Fuel Tax (TICPE)

  • Rates: The TICPE on diesel (gazole) is approximately €0.60 per litre (2026). The TICPE on petrol (SP95/E10) is approximately €0.68 per litre. The rates are adjusted annually in the Finance Law. The TICPE is included in the price at the pump. The "région" can add a surcharge of up to €0.02 per litre (the "TICPE régionale").
  • Partial reimbursement: Transport companies can claim a partial reimbursement of the TICPE on diesel used for professional transport. The reimbursement is approximately €0.04–€0.10 per litre. The claim is filed with the Direction Générale des Douanes et Droits Indirects (DGDDI) via the "formulaire de demande de remboursement de TICPE" (Cerfa n° 15444).

TVS — Company Car Tax

  • CO2-based tax: The taxe sur les véhicules de société (TVS) is an annual tax on company cars. The amount is calculated based on the CO2 emissions: (a) 0–100 g/km: €0, (b) 100–140 g/km: approximately €15 per gram over 100, (c) 140–200 g/km: approximately €30 per gram over 100, (d) above 200 g/km: approximately €60 per gram over 100. Electric vehicles (0 g/km) are exempt from the TVS.

For the VAT rules specific to the transport sector, see our VAT Guide →. For the employment of transport workers (chauffeurs, dockers), see our Hiring Employees Guide →.