Tax policy directorate – Bureau a

II – TAXES ON SUGARY AND ARTIFICIALLY SWEETENED DRINKS 
Certain beverages containing added sugar or artificial sweeteners are subject to a specific tax.
The following are exempt from the tax on drinks containing added sugar: infant formula and follow-on 
milk, milk to promote growth and enteral nutrition products for the sick. The following are exempt from 
the tax on artificially sweetened drinks: foodstuffs for specific medical purposes and high-protein foods 
reserved for the undernourished. 
The entire yield from both taxes is paid to social security funds.
In 2017, both taxes were set at €7.53 per hectolitre. 
These two taxes yielded €378 million in 2015. 
III – DOMESTIC CONSUMPTION TAX ON ENERGY PRODUCTS
Energy products (petroleum products, natural gas, coal) are liable to the following indirect taxes: the 
domestic consumption tax on energy products (taxe intérieure de consommation sur les produits 
énergétiques, TICPE), calculated on volumes or bulk quantities (euros per hectolitre, for example for 
fuels like diesel and unleaded petrol), the domestic consumption tax on natural gas (taxe intérieure de 
consummation sur le gaz naturel, TICGN), the domestic consumption tax on coal (taxe intérieure de 
consummation sur les charbons, TICC) and the domestic consumption tax on electricity, also referred 
to as the contribution to the cost of public service in electricity (contribution au service public de 
l’électricité, CSPE). All these products are also liable to VAT. Domestic consumption taxes are included 
in the tax base for products liable to VAT. 
TICPE is determined according to the physical characteristics of the taxed petroleum products. 
The tax rate for each product is established by legislation. It takes into account the carbon content if 
each product so that it can automatically increase based on a carbon price per ton of €7 in 2014, €14.5 
in 2015, €22 in 2016 and €30.50 in 2017. 
TICPE applies only in metropolitan France (continental France and Corsica) and does not apply in the 
overseas départements and territorial units.
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As from 1 January 2017, regions no longer have the right to adjust the rate for the portion of TICPE 
that is allocated to them. Each region now receives a grant of a portion of the fuel taxes from fuels sold 
to final consumers in the region. This grant amounts to €1.77 per hectolitre (hL) for super fuels and 
€1.15/hL for diesel.
Regional councils are also entitled to increase the domestic consumption tax on fuel sold to end 
consumers if the receipts are entirely allocated to funding a sustainable transport infrastructure or rail 
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A special consumption tax is levied on petrol and diesel in the overseas départements. 

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infrastructure as set forth in Articles 11 and 12 of the Grenelle 1 Act, or to funding improvements in the 
urban transport network of the Île-de-France region.
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Furthermore, as from 1 January 2017, the STIF (the public transport organising authority for the Île-de-
France region) can decide to increase the TICPE applicable to fuels sold to final consumers in the Île-
de-France region. 
Domestic consumption taxes are collected by General Directorate of Customs and Excise (DGDDI) 
when the products are made available for consumption on the domestic market. 
They yielded €28.34 billion in 2016 (including €15.88 billion allocated to the government).