Excise Duty on Electricity in 2026: A New Era for Businesses
The year 2026 marks a turning point for the excise duty on electricity in France, with direct implications for businesses. This evolution, stemming from the stabilization of rates and the simplification of administrative procedures, deserves particular attention, especially for electro-intensive companies and sectors exposed to international competition. The importance of the certificate to benefit from reduced rates is a crucial point to remember.
Key point: The excise duty on electricity in 2026 is marked by a stabilization of rates and a simplification of administrative procedures, impacting electro-intensive companies and sectors exposed to international competition. Obtaining a certificate is essential to benefit from reduced rates.
Stabilization of standard rates: what figures to remember?
The standard rates of the excise duty on electricity have been set at €26.58/MWh for SMEs (with a power between 36 and 250 kVA) and high-power companies (more than 250 kVA), excluding non-interconnected zones (ZNI). An increase is applicable for ZNIs, bringing the rate to €26.58/MWh in these territories. It is important to note that these rates are subject to annual review on February 1st.
Key point: The standard excise duty rates are €26.58/MWh for businesses (excluding ZNIs) and are reviewed annually on February 1st.
Reform of exemptions and reduced rates: the details
The reform of the excise duty on electricity in 2026 brings a significant simplification in the number of reduced rates, from 7 to 4. This simplification is accompanied by new thresholds for electro-intensive companies, with a reduced rate of €0.5/MWh, and for electro-sensitive companies, with a reduced rate of €3/MWh.
Furthermore, the list of sectors exposed to international competition, which may be eligible for exemptions or reduced rates, is subject to review. An order must be published before the end of 2025 to specify this list.
Caution: The list of sectors exposed to international competition is under review. It is crucial to stay informed of updates to verify your company's eligibility.
Who is affected by the reduced rates?
The reduced rates of the excise duty on electricity are intended for certain categories of companies, including:
- Electro-intensive companies, i.e. those whose electricity consumption represents more than 13.5% of their added value.
- Sectors exposed to international competition, such as metallurgy and chemicals.
- Large electricity consumers and sensitive profiles.
How is the excise duty applied in practice?
The excise duty on electricity is integrated directly into the electricity bill of companies, appearing as a price per kWh. Electricity suppliers directly apply the excise duty rates upon presentation of a certificate of eligibility for reduced rates by the company. In some cases, it is also possible to request an administrative refund of the excise duty.
Key point: The excise duty is integrated into the electricity bill and is applied by suppliers upon presentation of a certificate. An administrative refund is possible.
The importance of the certificate for companies
Providing a certificate is essential to benefit from the reduced rates of the excise duty on electricity. It is therefore imperative for companies to verify their eligibility with the tax authorities and provide the necessary supporting documents. Reduced rates are assessed on a case-by-case basis, depending on the consumption profile and activity of the company.
Caution: Without a certificate, your company will be subject to the standard excise duty rates. Make sure to verify your eligibility and provide the necessary documents to your supplier.
Impacts and practical advice for companies
At Unisave, we systematically check the excise duty rates applied on our clients' bills. It is crucial for companies to be vigilant regarding the correct application of excise duty rates per period, in order to avoid billing errors. It is also important to check eligibility for derogation schemes, depending on your consumption profile and sector of activity.
For reliable and up-to-date information, it is recommended to consult official sources, such as the Bulletin Officiel des Finances Publiques (BOFiP) and the Légifrance website.
Anticipate changes to optimize your bill
To anticipate changes related to the excise duty on electricity in 2026 and optimize your energy bill, it is advisable to:
- Analyze your consumption profile, distinguishing between the different categories (C4/C1-C3).
- Prepare for the changes that will occur after the end of the tariff shield.
- Contact your electricity supplier to obtain personalized information on your situation and the steps to follow.
By anticipating these changes and informing yourself from official sources and your supplier, you will be able to control the impact of the excise duty on electricity on your budget and optimize your energy bill.
| Tax category | Subscribed power | Standard rate (€/MWh) | Increased rate ZNI (€/MWh) |
|---|---|---|---|
| Households/similar | ≤36 kVA | 30.85 | 30.85 |
| SME | 36-250 kVA | 26.58 | 26.58 |
| High power (industry) | >250 kVA | 26.58 | 26.58 |
Key point: It is crucial to anticipate changes and consult your supplier to optimize your electricity bill.
Key takeaways
The excise duty on electricity in 2026 stabilises around €26.58/MWh for businesses, with reduced rates maintained for electro-intensive profiles (€0.5/MWh) and electro-sensitive ones (€3/MWh). The essential point: obtain and submit the eligibility certificate to your supplier, otherwise the standard rate applies by default.
At Unisave, we check that the correct excise duty rate is applied on your bills and assist you with the certification process.
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