Finance Act no. 2026-103 of February 19, 2026 follows on from the overhaul of energy excise duties under the Code of Taxes on Goods and Services (CIBS).
However, the year 2026 marks a very operational turning point for businesses, with changes to the tariff review schedule, the distinction between «base» tariffs and premium tariffs in non-interconnected zones (ZNI), and the return of a structured grid of reduced electricity excise tariffs for industrial sites.
In this context, the risk in 2026 lies not only in the application of an inappropriate rate. It could also result from misinterpretation of fare periods, confusion between base and premium fares, or the application of a reduced fare without sufficiently robust supporting documentation.
Key figures for 2026: electricity, gas, ZNI surcharge
Excise duty on electricity (ex-TICFE) - standard rates 2026
The year 2026 introduces a particular focus on the tariff calendar.
The month of January is a transitional period, with tariff revisions taking place on February 1, 2026, according to a cycle applicable from February 1 to January 31.
The administrative doctrine specifies that the tariffs applicable in January 2026 remain those previously in force, before indexation on February 1.
For the period 01/02/2026 → 31/01/2027, The standard excise duty rates on electricity are set at :
Category | Base rate (excluding ZNI) | Premium rate (with ZNI) |
|---|---|---|
Households | 25.19 €/MWh | 30.85 €/MWh |
SME | 20.92 €/MWh | 26.58 €/MWh |
High power | 20.92 €/MWh | 26.58 €/MWh |
Excise duty on natural gas fuel (ex-TICGN) - standard rate 2026
For coals and natural gases for fuel use, the consolidated order sets the following tariffs for the same period:
Rate | Amount |
|---|---|
Standard rate | 10.73 €/MWh |
Standard rate plus ZNI | 16.39 €/MWh |
ZNI surcharge - amount applicable in 2026
For the period from February 1, 2026 to January 31, 2027, the ZNI surcharge amounts to 5.66 €/MWh.
For reference, the amount was €4.89/MWh for the period from August 1, 2025 to January 31, 2026.
ZNI surcharge: definition, calculation formula and impact on the bill
Legal definition
The surcharge applicable in non-interconnected areas is a surcharge on the standard excise tariffs on electricity and certain fuels.
It is defined in article L.312-37-1 of the CIBS, according to a formula based on :
- The amount to be financed under the ZNI,
- Relative to the total quantity of energy covered by standard tariffs.
A specific calendar
Contrary to a calendar-year logic, this increase applies on a cycle from February 1 to January 31.
Its amount is set each year by decree.
Operational impact for companies
In practice, companies may be faced with situations where energy bills distinguish between :
- A «base» rate, excluding ZNI surcharge,
- And a «premium» rate, including this premium.
Several risks can then arise:
Compare rates between suppliers or periods without verifying the inclusion of the ZNI surcharge
Unable to allocate consumption to invoices covering the months of January and February
Retain IS or ERP repositories based on a calendar-year logic, not adapted to the tariff cycle
TICFE 2026: return of a multi-tariff grid for industry
Main developments in 2026
Administrative doctrine highlights several key developments:
- The end of the tariff shield on December 31, 2025 and the return of reduced tariffs to their legal levels; ;
- An overhaul of the grid applicable to industrial sites, with a reduction from seven to four categories; ;
- The introduction of a new electro-sensitivity threshold; ;
- Revision of the list of sectors exposed to international competition.
Energy intensity exposure categories
From January 1, 2026, companies will be classified according to their electricity-related energy intensity:
2026 reduced fares
The return to a differentiated grid is reflected, in particular, by the following indicative levels in the 2026 declarative reference documents:
- 7.5 €/MWh ;
- 5 €/MWh ;
- 2 €/MWh ;
- 0.5/MWh.
The application of these rates assumes :
- Qualifying the scope of eligible activities; ;
- Precise definition of the energy perimeter concerned; ;
- Traceability of eligible consumption ;
- Creation of a supporting file and transmission of certificates.
Sectors exposed to international competition
The list of activities concerned is now set by decree.
It is a prerequisite for access to certain discounted rates.
Certifications and adjustments
Reduced or zero tariffs may be applied directly via a certificate sent to the supplier, or may be subject to adjustment at a later date.
During a transitional period, certain earlier certificates can still be used, subject to subsequent adjustments.
In 2026, a true audit trail is required:
📋 Items to be documented |
|---|
Qualification of activities |
Energy scope
|
Traceability of consumption volumes |
Adjustment rules applicable
|
TICGN: 2026 impacts and energy intensity issues
The changes concerning natural gas mainly concern the conditions of access to reduced tariffs.
Certain energy-intensive facilities may benefit from special tariffs, notably when they are covered by the Emissions Trading Scheme or are exposed to international competition.
The challenge is to demonstrate the eligibility criteria and secure the certificates transmitted.
Fuel taxation: changes in declarations in 2026
The terms of fuel tax refunds will also change in 2026.
In particular, companies must take into account :
- Submission of claims via the VAT return; ;
- Elimination of the weighted flat rate ;
- Increased requirement to justify consumption.
These changes require us to adapt our tracking tools and secure supporting documentation (invoices, fuel cards, volumes).
Need help adapting your processes to these new regulations?
Let's discuss your issues during a 15-minute technical briefing.
