Excise duties and TRM partial refund mechanisms on diesel fuel in Europe – March 2025
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Apr25
2025Excise duties and TRM partial refund mechanisms on diesel fuel in Europe – March 2025
The cost price of “standard” private household removals and business relocations presented in the study will therefore increase by +24.7% between 2019 and 2025.
Highlights of this overview as of March 30, 2025:
- Nine Member States apply a partial refund on diesel fuel for “commercial use.”
- Three countries have excise duties on diesel fuel for “private use” (general use, full rate) at the European minimum level (€0.33/L) or lower, and eight countries have excise duties on diesel fuel for “commercial use” at the European minimum level or lower.
- As of March 30, 2025, excise duties on diesel fuel for “commercial use” (TRM) range from €0.2705/L in Poland to €0.5957/L in Ireland, a difference of €0.3252/L. The average is 41.71 c€/L and the median is 40.32 c€/L.
- An increase in excise duties on diesel fuel has been observed in 13 European countries, sometimes significantly, as in Romania (+13.8 c€/L), Lithuania (+11 c€/L), and Denmark (+9 c€/L). These increases are often gradual, as in Luxembourg, where the rate will rise from €0.3350/L in 2018 to €0.4526/L in 2025, placing it ahead of France this year in terms of excise duties on “commercial use.”
- No Member State now applies temporary measures on excise duties on diesel fuel. As a reminder, these measures were introduced in 2022 to cope with soaring oil prices, and some remained in place until the end of 2024. Only the United Kingdom is applying a temporary reduction in its excise duties on diesel fuel.
- Portugal is reducing the eligible volume for commercial diesel fuel from 50,000 liters to 40,000 liters per year. However, this ceiling remains high, allowing a truck to travel approximately 150,000 kilometers per year.
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 high excise duties on diesel for “commercial use” (TRM), ranking ninth among the 27 Member States. However, France ranks higher than in the April 2024 ranking due to increases in excise duties on diesel fuel in several European countries (Luxembourg, Lithuania, and Romania).
Download the study to discover the current rates of excise duty on diesel fuel in Europe.
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