B100 saves its tax break: a major victory for the decarbonization of road transport. Biofuels: the National Assembly overwhelmingly rejects the tax increase on B100 in the 2026 Finance Bill. B100: maintaining the tax advantage secures an immediate solution for the energy transition.
The suspense is over. After several weeks of uncertainty surrounding the future tax treatment of B100, the biofuel has prevailed. The possibility of a drastic tax increase, which could have jeopardized the competitiveness and deployment of this green energy source, has been ruled out by members of parliament. A palpable sense of relief has swept through the French biofuel industry and the entire road transport sector committed to the energy transition.
The threat, stemming from an initial provision in the 2026 Finance Bill, anticipated a tax increase which, according to industry representatives, could have reached up to 400% over three years for B100 and 380% for Superethanol-E85. Faced with these figures, considered a direct attack on decarbonization efforts, industry stakeholders, notably the FNSEA (National Federation of Farmers' Unions) and transport companies, raised the alarm.
It was ultimately in the National Assembly, during the plenary session of November 3rd, that the mobilization paid off. The crucial amendment, proposed notably by MoDem MP Richard Ramos, aimed at maintaining the current tax advantages on B100, was adopted by a large majority: three-quarters of the voting members expressed their support for this alternative to fossil diesel. This cross-party victory, in the face of a proposed tax increase presented as unilateral and lacking a serious impact assessment, demonstrates the recognition of the importance of B100 as a decarbonization tool.
As a reminder, B100 is a 100% plant-based biodiesel, primarily produced from French rapeseed. It offers a reduction in greenhouse gas (GHG) emissions of at least 60% over its entire life cycle compared to fossil-based diesel. Beyond its environmental impact, B100 offers tangible benefits for transport professionals: in addition to its tax advantage (which also includes the right to accelerated depreciation for investments in B100-exclusive vehicles), it strengthens national energy sovereignty and secures a vital market for French agriculture. Furthermore, it allows Euro 6 trucks, buses, and coaches that exclusively use it to benefit from the Crit'Air 1 sticker, facilitating their access to low-emission zones (LEZs).
In a context where the Minister of Transport, Philippe Tabarot, expressed confidence in a favorable outcome to this matter during a recent OTRE meeting, this optimism is now justified. The draft budget law that will be submitted to Parliament therefore includes the continuation, without time limit, of the tax advantages enjoyed by the B100. However, the legislative process is not yet complete: the text must now pass the Senate review stage before potentially returning to the National Assembly for a final vote. The industry therefore remains vigilant regarding the next steps.