Excise duties and mechanisms for RFT partial refunds on diesel in Europe - April 2024
CNR updates its European overview of the specific taxation applied to diesel in Europe and details the arrangements for partial refunds of specific excise duties put in place in each country, applicable to road freight transport.
Highlights in this 23rd April 2023 overview:
- One Member State, Portugal, maintained the temporary measures in place in 2022 to decrease the excise duties on diesel during the oil prices hike. The United Kingdom put in place temporary measures on fuel on March 23rd, 2022, applicable until March 22, 2025.
- Eight Member States applied partial refunds on diesel « for commercial use ».
- Four countries had excise duties on diesel « for non-commercial use » at or below the European minimum (33 €/hl) and eight 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 April 23rd, 2024, excise duty on diesel “for commercial use” (road freight transport) varies from 25.07 €/hl in Poland to 55.12 €/hl in Ireland, i.e. a range of 30.05 €/hl. The average is 39.67 €/hl and the median 40.32 €/hl.
- As for the former comparative study, the excise duties on diesel from three countries outside the European Union have been added to this comparison, namely Norway, the United Kingdom and Switzerland.
The case of France :
- France is in second place, behind Italy, 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 the highest, placing it in seventh place among the twenty-seven Member States. France, however, is ranked in a better place than in the April 2023 ranking due to increases in excise duties on diesel « for private use » in several European countries (Ireland, Netherlands, Denmark).
Download the study to discover the updated diesel excise duty rates in Europe.