Excise duties and TRM partial refund mechanisms on diesel fuel in Europe – April 2024

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Apr24
2024

Excise duties and TRM partial refund mechanisms on diesel fuel in Europe – April 2024

The CNR has updated its overview of specific taxation applied to diesel fuel in Europe and details the partial excise duty refund schemes in place in each country for road freight transport.

Highlights from this overview of 23 April 2024:

  • One Member State, Portugal, is maintaining the temporary measures introduced in 2022 to reduce excise duties on diesel during the oil price surge. The United Kingdom introduced temporary fuel measures on 23 March 2022, which will remain in force until 22 March 2025.
  • Eight Member States apply a partial refund on diesel for «commercial use». 
  • Four countries have excise duties on diesel fuel for private use at the European minimum level (€33/hl) or lower, and eight countries have excise duties on diesel fuel for commercial use at the European minimum level or lower.
  • As of 23 April 2024, excise duties on diesel for «commercial use» (TRM) range from €25.07/hl in Poland to €55.12/hl in Ireland, a difference of €30.05/hl. The average is €39.67/hl and the median is €40.32/hl.
  • As in the previous comparison, excise duties on diesel fuel in three countries outside the European Union are included in this comparison, namely Norway, the United Kingdom and Switzerland.

The case of France:

  • France ranks second, behind Italy, among EU countries with the highest excise duties on diesel fuel for “private use.” 
  • Despite its partial TICPE reimbursement scheme, France remains among the countries with the highest excise duties on diesel for «commercial use» (TRM), ranking seventh among the twenty-seven Member States. However, France ranks higher than in the April 2023 ranking due to increases in excise duties on diesel for «private use» in several European countries (Ireland, the Netherlands, Denmark).

Download the study to discover the current rates of excise duty on diesel fuel in Europe.