Excise duties and TRM partial refund mechanisms for diesel in Europe – 16 March 2026

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Mar24
2026

Excise duties and TRM partial refund mechanisms on diesel in Europe - 16 March 2026

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 from this overview dated 16 March 2026:

  • Nine Member States apply a partial refund on diesel fuel for “commercial use.”
  • Three countries have excise duties on diesel for «private use» at the European minimum level (€33/hl), or even lower, and eight countries have excise duties on diesel for «commercial use» at the European minimum level, or even lower.
  • As at 16 March 2026, excise duties on «commercial use» diesel (TRM) range from €27.23/hl in Poland to €61.58/hl in Ireland, a spread of €34.35/hl. The average stands at €42.57/hl and the median at €41.03/hl.
  • An increase in excise duties on diesel has been observed in 12 European countries, in some cases significant, such as in Romania (+€8.6/hl) or Italy (+€5.5/hl). These increases are often phased in, as in the case of Luxembourg, where the rate is set to rise from 33.50 €/hl in 2018 to 46.46 €/hl in 2026, placing the country ahead of France in terms of excise duties on «commercial use».


The case of France:

  • France ranks third, behind Italy and Ireland, amongst EU countries where excise duties on diesel for «private use» are the highest. 
  • Despite its TICPE partial refund scheme, France remains one of the countries with high excise duties on «commercial use» diesel (TRM), ranking tenth out of the twenty-seven Member States. However, France is ranked lower than in the 30 March 2025 ranking due to the increase in excise duties on diesel in Latvia.