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France

Mandated

Tracked mandates

1

Active obligation

Policy targets

2

Published markers

Official sources

2

Government records

Mandate register

Requirements, timelines & compliance

Each obligation is tied to its administering authority and primary published source.

Program
TIRUERT incentive tax
Aviation
National SAF mandate aligned with ReFuelEU
In forceMulti-fuel

TIRUERT — incentive tax for the use of renewable energy in transport

Fuel suppliers pay a tax unless they meet renewable-energy incorporation rates for petrol, diesel and aviation fuel.

Timeline

  1. 2019

    TIRIB replaces the previous TGAP mechanism.

  2. 2022

    Renamed TIRUERT and extended to aviation fuel.

  3. 2026

    Incorporation rates set annually in the finance law.

  4. 2030

    Rates aligned with the RED III transport target.

Requirements

  • Separate incorporation rates for the petrol pool, the diesel pool and, since 2022, aviation fuel.
  • Sub-targets for advanced feedstocks and caps on crop-based and high-ILUC-risk feedstocks.
  • Sustainability proof required through a recognised voluntary scheme and the national CarbuRe registry.

Compliance status & enforcement

Administrator
Direction générale des douanes et droits indirects
How compliance is shown
Annual declaration of energy incorporated; shortfalls are taxed at a rate applied to the missing percentage points.
Penalty for shortfall
TIRUERT tax liability proportional to the shortfall, plus customs penalties for false declaration.
Tradable unit
None — physical blend obligation