The TICFE, now part of the’excise duty on electricity, is a significant item on companies' energy bills.
Applied by default to electricity consumption, this tax is nevertheless not not always due at the standard rate Energy efficiency: depending on uses, processes and level of dependence on electricity, exemptions or reduced rates may apply.
Against a backdrop of tariff and regulatory changes in 2026, an in-depth analysis of the TICFE is a lever for securing and, in some cases, recovering amounts.
What is the TICFE (excise duty on electricity)?
The domestic tax on the final consumption of electricity (TICFE) was created in 2004. Historically, it was one of the taxes on final electricity consumption (TCFE).
As a result of successive reforms to the energy tax framework, the TICFE has been integrated with electricity excise duty, which now includes all national levies on electricity consumption.
In concrete terms :
- The tax is collected by electricity suppliers ;
- She is billed to end consumers ;
- She is subject to VAT of 20 %, which increases its financial impact.
Since 2022, collection has been the responsibility of General Directorate of Public Finances (DGFIP).
What is the purpose of the excise duty on electricity?
The excise duty on electricity contributes mainly :
- The financing of energetic transition ;
- To the energy solidarity, including the energy voucher.
More broadly, it is part of public policies aimed at supporting changes in energy use, and complements other mechanisms such as the following Energy Savings Certificates (CEE).
Who is affected by the TICFE?
Legally, the tax is payable by electricity suppliers.
In practice, it is borne by all consumers, The electricity bill is used to pay the bills of both private and business customers.
Any company that consumes electricity is therefore concerned, regardless of sector or size, even if the terms of application vary from one situation to another.
How much will the TICFE cost in 2026?
From February 1, 2026, Electricity excise duty rates are changing.
For categories C4 and C2, the rate is increased to 26.58 €/MWh, against 25.79 €/MWh in 2025, a up +3.06 %.
Is the TICFE always due at the standard rate?
No.
If the standard rate applies by default, regulations provide for numerous cases of exemption or reduced rates, often poorly identified.
The TICFE should therefore not be seen as a uniform tax, but rather as a "tax on the environment". a system that depends on the actual use of electricity and the economic characteristics of the business.
Does your situation warrant an in-depth analysis?
Many companies apply the standard TICFE tariff without having accurately analyzed their electricity usage.
In less than a minute, this mini-diagnostic identifies whether an in-depth analysis is appropriate for your situation.
- Your business involves industrial, transformation or production processes, even partial
- Electricity represents significant part of your operating or production costs
- Your systems operate continuous or high current
- Your eligibility has been assessed NAF code only
- TICFE has never been analyzed by use or by installation
If you recognize yourself in one or more of these situations, a dedicated analysis may be in order.
Audit Flash - Energy taxation
Exemption and reduced rate: two distinct mechanisms
It is essential to distinguish :
- The reduced rate, which reduces the amount of excise duty; ;
- Theexemption, which can lead to total or almost total abolition of the tax on certain uses.
These systems are in line with a logic of European industrial policy, The aim is to preserve the competitiveness of companies exposed to international competition and limit the risks of carbon leakage.
Who can claim exemption from excise duty on electricity?
Eligibility is based on precise technical and economic criteria, defined by the Code of Taxes on Goods and Services.
It depends not only on the sector of activity displayed, but above all on the the reality of electricity use.
Companies with a high dependence on electricity
Certain companies may be eligible when :
- Electricity represents significant share of added value or production costs ;
- The business is exposed to international competition sensitive to energy taxation.
Specific uses eligible for exemption
Regardless of the sector, certain uses may qualify for exemption, in particular when electricity is used :
- in chemical or electrochemical reactions ;
- in specific industrial processes (electrometallurgy, chemical reduction...) ;
- for the power generation, including renewable ;
- For feeding guided transport systems.
In many cases, the exemption applies only to a portion of consumption, which makes analysis by use indispensable.
NAF code: an indicator, not a sufficient criterion
Many companies consider that they are not eligible for the TICFE simply because of their NAF code.
However, this a starting point, but rarely a conclusion.
Depending on the situation :
- A assimilation to an eligible activity can be selected; ;
- Only one share of consumption may be involved; ;
- Analysis may vary site by site.
This means that two companies with the same NAF code may find themselves in the same category. very different tax situations.
Is it possible to recover TICFE already paid?
Yes, under certain conditions.
When a company was eligible for an exemption or reduced rate but did not apply it, retroactive repayment may be possible, within a strict deadline corresponding to the end of the second year following the year of payment.
This means that amounts paid in previous years may still be recoverable, provided that the application is properly documented.
Why carry out a TICFE audit?
Eligibility for exemptions, reduced rates or reimbursements is based on an analysis combining the following factors tax, technical and economic issues.A TICFE audit allows you to :
- Precise qualification of electrical uses; ;
- Identify the measures applicable to the company's situation; ;
- Secure your position in the event of an inspection; ;
- And, if necessary, identify overpaid amounts.
Our experts are there for you throughout the process: analysis of your situation, preparation and formalization of any declarations or claims, exchanges with the stakeholders concerned, and securing the chosen position over the long term.
