Excise duties and mechanisms for RFT partial refunds on diesel in Europe - March 2026

CNR updates its European overview of the specific taxation applied to diesel in Europe and details the arrangements for partial refunds of excise applicable to road freight transport put in place in each country.

Highlights in this 16th March 2026 overview:

• Nine Member States applied partial refunds on diesel « for commercial use ». 
• Three countries had excise duties on diesel « for non-commercial use » at or below the European minimum (33 €/hl) and seven countries had excise duties on diesel « for commercial use » (heavy goods vehicle with a GVWR greater than or equal to 7.5 tonnes) at or below the European minimum.
• On March 16th, 2026, excise duty on diesel “for commercial use” (road freight transport) varies from 27.23 €/hl in Poland to 61.58 €/hl in Ireland, i.e. a range of 34.35 €/hl. The average is 42.57 €/hl and the median 41.03 €/hl. 
• An increase in excise duties on diesel is observed in 12 European countries, sometimes strong as in Romania (+8.6 €/hl) and in Italy (+5.5 €/hl). These increases are often progressive, as in the case of Luxembourg, which rose from 33.50 €/hl in 2018 to 46.46 €/hl in 2026, placing it ahead of France on excise duties on diesel « for commercial use ».
• Only the United Kingdom applies temporary measures on its excise duties on diesel.

The case of France :

• France is in third place, behind Italy and Ireland, of the European countries where the excise duties applied to diesel “for non-commercial use” are the highest.
• Despite its mechanism of partial refund of excise duties, France remains among the countries where excise duties on diesel “for commercial use” are high, placing it in tenth place among the twenty-seven Member States. France, however, is ranked in a better place than in the 30 March 2025 ranking due to increases in excise duties on diesel « for private use » in Latvia.