1.1. Contact organisation
Ministère de la Transition écologique
1.2. Contact organisation unit
Commissariat Général au Développement Durable (CGDD) – Service de la Donnée et des Etudes Statistiques (SDES)
1.3. Contact name
Confidential because of GDPR
1.4. Contact person function
Confidential because of GDPR
1.5. Contact mail address
Commissariat général au développement durable
5, route d'Olivet
CS 16105
45061 Orléans Cedex 2
France
1.6. Contact email address
Confidential because of GDPR
1.7. Contact phone number
Confidential because of GDPR
1.8. Contact fax number
Confidential because of GDPR
2.1. Metadata last certified
4 August 2025
2.2. Metadata last posted
30 April 2024
2.3. Metadata last update
30 April 2024
3.1. Data description
Data presents environmental tax revenue (by tax category - energy, transport, pollution and resource taxes) broken down by economic activity (tax payer), using the NACE classification for production activities extended to cover taxes payable by households and non-residents.
3.2. Classification system
Environmental tax revenue is broken down by:
A. type of environmental tax,
B. sector/industry of tax payer
A. Classification according to type of environmental tax
For analytical purposes, the environmental taxes are divided into four categories:
1. energy taxes (including CO2 taxes),
2. transport taxes,
3. pollution taxes,
4. resource taxes (excluding taxes on oil and gas extraction).
B. Environmental taxes by economic activity
Environmental tax revenues are allocated to the different tax payers:
• by economic activity according to the statistical classification of economic activities in the European Community (NACE Rev.2)
• households as consumers
• non-residents
• not allocated (impossible to be allocated to one of the categories mentioned above)
3.3. Coverage - sector
Environmental taxes by economic activity data cover taxes payable by all sectors of the economy: producers (economic activities by NACE), households as consumers as well as non-residents.
3.4. Statistical concepts and definitions
The environmental tax statistics are compiled based on Eurostat’s 2024 'Environmental taxes - a statistical guide'. Environmental tax is defined as "A tax whose tax base is a physical unit (or a proxy of a physical unit) of something that has a proven, specific negative impact on the environment, and which is identified in ESA2010 as a tax".
Environmental tax statistics are part of European environmental economic accounts, which constitute satellite accounts to national accounts. Thus, environmental tax statistics follows ESA2010 definition of ‘taxes’. Consequently, only payments that are identified as taxes in the national accounts can be reported as environmental taxes whereas other types of payments to government are not excluded from the scope of the data collection. Compliance with the tax definition of the national accounts improves international comparability of the statistics, and is in line with the guidance, concepts and definitions of the System of environmental and economic accounting (SEEA).
3.5. Statistical unit
Data refer to environmental taxes collected by the government and payable by the different economic agents.
3.6. Statistical population
The target population are all production sectors by NACE, households as consumers and non-residents.
3.7. Reference area
France
3.8. Coverage - Time
1995-2023 (2008-2023 for allocation of environmental taxes by institutional sectors)
3.9. Base period
Not applicable.
Million National Currency (MNAC)
The data refer to the calendar years.
6.1. Institutional Mandate - legal acts and other agreements
Statistics on environmental taxes are based on Regulation (EC) No. 691/2011 (Annex II) on European environmental economic accounts as amended by Regulation 538/2014, as well as legal acts in the area of national accounts. Data transmission became obligatory in September 2013. Before, Eurostat collected the data on a voluntary basis.
The basis for the national accounts tax aggregates is Table 9 "Detailed tax and social contribution receipts by type of tax or social contribution and receiving sub-sector including the list of taxes and social contributions according to national classification" of the ESA2010 transmission programme - Annex B of Regulation (EU) No. 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union. Moreover, Commission Regulation (EC) N° 995/2001 of 22 May 2001 implementing Council and European Parliament Regulation (EC) N° 2516/2000 of 10 July 2000 on the recording of taxes and social contributions sets the rules for the data sources, time of recording and comparable treatment of taxes and social contributions assessed but unlikely to be collected.
6.2. Institutional Mandate - data sharing
Not applicable.
7.1. Confidentiality - policy
No confidentiel data
7.2. Confidentiality - data treatment
Not applicable
8.1. Release calendar
NTL and files to break down environmental taxes are available in august of year n+1. As requested by Eurostat, we publish the data by 30 april at the latest. When the data are validated by Eurostat, we update an annual publication to present the main figures for environmental taxes
8.2. Release calendar access
We do not release calendar access.
8.3. Release policy - user access
The dissemination of statistical data is to all users at the same time. But users are not informed that the data are being released, except in the publication on the accounts for the environmental economy and on web articles.
See concept 8.1
10.1. Dissemination format - News release
No regular or ad-hoc press releases linked to the data
10.2. Dissemination format - Publications
Data are presented annually in a publication on the accounts for the environmental economy and on web article. We will update this web article with 2022 and 2023 data.
10.3. Dissemination format - online database
Data are not available on online database.
10.3.1. Data tables - consultations
Not applicable.
10.4. Dissemination format - microdata access
Not applicable.
10.5. Dissemination format - other
Not applicable.
10.5.1. Metadata - consultations
Not applicable.
10.6. Documentation on methodology
Environmental taxes, a statistical guide
10.6.1. Metadata completeness - rate
Not applicable.
10.7. Quality management - documentation
No documentation
11.1. Quality assurance
First of all, we always satisfy the following rules at each step of the process:
All values reported in the answer to regulation 691/2011 are the values reported in the NTL sent by French NS in march 2025.
The inter-years consistency is checked at each step. That means finding of last year report are back-casted.
We select all taxes lines flagged as “Environmental Taxes” in the NTL. As noted by Eurostat, the National Tax List includes the variable “Alcohol, tobacco, environmental and property tax” whose modalities “E” (Energy), “T” (Transport) and “P” identify environmental taxes. Remind that a line in the NTL could be used for several individual taxes.
We select all the individual taxes in the individual taxes file behind taxes lines flagged as “Environmental Taxes” in the NTL and we check these taxes are matching the environmental tax criterions.
We check the environmental category of all the individual taxes we have selected and the categorization is modified if needed. So, we have built the referential of environmental taxes.
11.2. Quality management - assessment
For Energy taxes and carbon quota we revised the distribution across industries and household. This revision enable for better consideration of tax exemptions (see point 17). For this work we collaborate with colleagues of the economic studies service from the Ecological Ministry.
12.1. Relevance - User Needs
Not applicable.
12.2. Relevance - User Satisfaction
Not applicable.
12.3. Completeness
The reporting of environmental taxes is complete including CO2 emission permits and other CO2 taxes.
12.3.1. Data completeness - rate
Not applicable.
13.1. Accuracy - overall
2022 and 2023 data are provisional.
13.2. Sampling error
Not applicable.
13.2.1. Sampling error - indicators
Not applicable.
13.3. Non-sampling error
Not applicable
13.3.1. Coverage error
Not applicable.
13.3.1.1. Over-coverage - rate
Not applicable.
13.3.1.2. Common units - proportion
Not applicable.
13.3.2. Measurement error
Not applicable.
13.3.3. Non response error
Not applicable.
13.3.3.1. Unit non-response - rate
Not applicable.
13.3.3.2. Item non-response - rate
Not applicable.
13.3.4. Processing error
Not applicable
13.3.5. Model assumption error
Not applicable.
14.1. Timeliness
- FRANCE transmitted the data to Eurostat on 30 April 2025, covering the years 1995-2023;
- 2022 and 2023 data are provisional for taxes by environmental categories (E, T, P, R). They will be revised in 2026 (semi-definitive) and 2027 (definitive).
14.1.1. Time lag - first result
This year we received the data for 2023 in march 2025, with a delay of 18 months.
From 2025, all national accounts in France are now in 2020 base (Previously they were in 2014 base).
14.1.2. Time lag - final result
We sent the environmental tax report in April 2025, a 16-month delay.
14.2. Punctuality
No time lag
14.2.1. Punctuality - delivery and publication
Not applicable.
15.1. Comparability - geographical
The data used for the reporting of environmental taxes are taken from French NSI data. The geographical comparison is therefore ensured.
15.1.1. Asymmetry for mirror flow statistics - coefficient
Not applicable.
15.2. Comparability - over time
The data used to report environmental taxes are taken from French NSI data. These data sources are comparable and reconcilable over time.
15.2.1. Length of comparable time series
The total is comparable over the period 1995-2023. The data distributed across industries plus households are comparable over the period 2008-2023.
15.2.2. Comparability - over time detailed
| Tax type | Reference period |
Reasons for break
|
|---|---|---|
|
|
15.3. Coherence - cross domain
Data contained in the environmental tax report are consistent with the NTL provided by French NSI for Energy and Transport.
In the case of Pollution and Ressources on top of the NTL we also include National water agencies' fees.
15.3.1. Coherence - sub annual and annual statistics
No data sub annual
15.3.2. Coherence - National Accounts
The differences in the total between ETEA and the NTL are explained by an addition of taxes that are not accounted for in the NTL (water agencies' fees).
For details, please read the appendix to the quality report. (Annex_1_quality_report)
15.3.2.1. Coherence - National Accounts detailed
Please see point 15.3.2.
15.4. Coherence - internal
Not applicable
2 months of work for one person, excluding the work done by our colleagues from the economic studies service for the Elfe model.
17.1. Data revision - policy
The data used to report environmental taxes are taken from French NSI data. Each year we check the consistency of the data with previous years and make the necessary changes to ensure that the data are updated.
17.2. Data revision - practice
For this transmition we have made two main changes. These changes resulted in revisions over the period 2008 - 2023.
First, all national accounts in France are now on the 2020 base (Previously they were in 2014 base).
Second, now for energy taxes, we use a new method to allocate taxes across industries.
For details, please read the appendix to the quality report. (Annex_2_quality_report)
| Main changes in 2022 | |||||
|---|---|---|---|---|---|
| NTL | Catégory | Taxes | Value 2022 PROV (M€) | Value 2022 (M€) | Relative gap |
| D214AB | E | Taxe intérieure sur la consommation de gaz naturel | 2 055 | 1 980 | -4 % |
| D214AC | P | Autres taxes sur la pollution | 739 | 775 | 5 % |
| D214AD | E | Autres taxes sur l'énergie | 566 | 567 | 0,2 % |
| D214AF | E | Taxe intérieure de consommation des produits énergétiques | 30 548 | 30 370 | -1 % |
| D214AG | E | Taxes pour le fonds du service public de production d'électricité | 51 | 751 | 1373 % |
| D214AK | E | Taxe sur les mises à disposition de produits pétroliers pour le stockage stratégique | 357 | 372 | 4 % |
| D214DA | T | Taxe sur les certificats d'immatriculation des véhicules | 1 891 | 2 377 | 26 % |
| D214HB | P | Autres taxes sur la pollution | 1 643 | 1 130 | -31 % |
| D214HE | E | Impôt sur énergie électrique | 2 351 | 2 357 | 0,3 % |
| D214H | E | Achats d'énergies renouvelables à prix contractuels | 4 326 | 3 554 | -18 % |
| D214HG | P | Redevances sur les prélèvements de l'eau | 304 | 853 | 181 % |
| D214HJ | T | Taxes sur les transports | 2 118 | 1 761 | -17 % |
| D29AI | E | Taxe sur l'utilisation des voies navigables (dont taxe hydraulique) | 179 | - | -100 % |
| D29AM | E | Imposition sur les pylônes | 297 | 299 | 1 % |
| D29BB | T | Taxe spéciale sur les véhicules routiers (taxe à l'essieu) | 158 | 166 | 5 % |
| D29FA | P | Autres taxes sur la pollution | 573 | 516 | -10 % |
| D59DC | T | Droit annuel de francisation et de navigation | 40 | 44 | 10 % |
As every year, we updated the data with the latest version of the NTL.
17.2.1. Data revision - average size
See point 17.2
17.2.2. Status of data
2022 and 2023 data are provisional.
18.1. Source data
The main sources used for the totals is the NTL.
For the distribution across industries of taxes on Pollution, Transport and Resources, we use the input-output and householders spending tables.
For the distribution across industries of taxes on Energy, we use Elfe model. For details, please read the appendix to the quality report. (Annex_2_quality_report)
18.1.1. Source data detailed
|
|
Tax Name/ESA Code |
Source data for compiling tax revenue by payer |
|---|---|---|
| Energy taxes |
Taxe intérieure sur la consommation de gaz naturel (TICGN) / D214 |
Elfe model |
| Taxe sur les carburants (DOM) / D214 |
Elfe model |
|
| Redevances (pétrole, hydrocarbures, gaz naturel) / D214 |
Elfe model |
|
| Taxe intérieure de consommation des produits énergétiques (TICPE) / D214 |
Elfe model |
|
| Taxe sur les mises à disposition de produits pétroliers pour le stockage stratégique / D214 |
Elfe model |
|
| Taxe sur l’énergie hydraulique / D214 |
Elfe model |
|
| Contribution des distributeurs d’énergie électrique basse tension / D214 |
Elfe model |
|
| Taxe sur l’utilisation des voies navigables (dont taxe hydraulique) / D29 |
Elfe model |
|
| Imposition sur les pylônes / D29 |
Elfe model |
|
| Impositions forfaitaires sur les entreprises de réseaux / D29 |
Elfe model |
|
|
|
|
|
| Transport taxes
|
Taxe sur les certificats d’immatriculation des véhicules / D214 |
|
| Taxe additionnelle sur les assurances automobile / D214 |
|
|
| Taxe sur les primes d’assurance automobile / D214 |
|
|
| Taxe sur l’aviation civile |
|
|
| Taxe d’aménagement du territoire due par les concessions d’autoroutes / D214 |
|
|
| Contribution de solidarité territoriale / D214 |
|
|
| Contribution au financement de l'attribution d'aides à l'acquisition de véhicules propres / D214 |
|
|
| Taxe additionnelle sur les billets d'avion pour l'aide au développement sanitaire / D214 |
|
|
| Taxe sur utilisation des voies navigables / D214 |
|
|
| Taxe du droit de sécurité / D214 |
|
|
| Taxe nationale sur les véhicules de transport de marchandises / D214 |
|
|
| Taxe sur les remontées mécaniques /D214 |
|
|
| Taxe spéciale sur les véhicules routiers (taxe à l'essieu) / D29 |
|
|
| Taxes sur les véhicules à moteur payées par les producteurs / D29 |
|
|
| Taxe sur les véhicules de tourisme des sociétés / D29 |
|
|
| Taxe due par les entreprises de transport public aérien et maritime (Corse, DOM) / D29 |
|
|
| Taxe sur les véhicules (partie ménages) / D59 |
|
|
| Droit annuel de francisation et de navigation /D59 |
|
|
|
|
FGAO (fonds de garanties des assurances obligatoires de dommage) - Contribution des assurances / D214 |
|
|
|
Taxe sur les passagers / D214 |
|
| Pollution taxes |
TGAP - Taxe sur produits antiparasitaires /D214 |
|
| TGAP -Taxe sur les préparations de lessives /D214 |
|
|
| Pollution domestiques contre valeur - 757.3 / D214 |
|
|
| Autres redevances (757.4 - 757.6) / D214 |
|
|
| TGAP - Taxe sur réception de déchets industriels et ménagers /D214 |
|
|
| AFB (Agences financières de bassin) (757.2) / D292 |
|
|
| Redevances pollution industriels / D214 |
|
|
| Taxe générale sur les activités polluantes / D292 |
|
|
| Resource taxes |
FIOM-Taxe sur les produits de la peche (OFIMER) / D214 |
|
| Minerais non ferreux (redevance des Mines) / D214 |
|
|
| Houille (redevance des Mines) / D214 |
|
|
| Pétrole (redevance des Mines) / D214 |
|
|
| Gaz naturel (redevance des Mines) / D214 |
|
|
| TGAP - Taxe sur granulats / D214 |
|
|
| Sel, calcaire,sable (redevance des Mines) / D214 |
|
|
| Redevances prelevements irrigants - 757.13 / D214 |
|
|
| Redevance prelevement industriels - 757.11 AFB (Agences financieres de bassin) / D214 |
|
|
| Redevances prelevements distrib. eau et collec. - 757.12 / D214 |
|
|
|
|
|
18.2. Frequency of data collection
Once a year between January and March.
18.3. Data collection
Every year, we collect the data used to report environmental taxes from the French NSI. There is no automatic mailing, we have to make this request every year.
18.4. Data validation
For each environmental tax report, we create an annex to the quality report that compiles the report data and the changes made to verify that all the data are valid.
18.5. Data compilation
Some environmental taxes must be split into several environmental categories. This is particularly the case for IFER, classified as "energy", but a part of the tax is relocated to "transport". All these operations are described in the appendix attached to the quality report (For details, please read the appendix to the quality report. (Annex_1_quality_report).
18.5.1. Imputation - rate
Not applicable.
18.5.2. Use of imputation methods
First of all, France tax allocation for regulation 691/2011 follows the guidelines draw by Eurostat in its manual “Environmental taxes – a statistical guide 2024 edition”.
The French model is based on individual tax file line; that means we do not use category aggregates and a “general dispatching key” (by instant the one of the biggest mount tax of the category).
If a tax is a “tax over production”, we identify NACEs paying the taxes (when this is possible).
If a tax is a “tax over products”, we use the first main approach based on the national accounts (input/output tables or the so-called supply and use tables), according to improved information sources and the legislation in force: specific exemptions, partial exemptions…
Tax over production
For taxes over production, the “real” tax payers are the producers and does not include the householders. In that cases, NTL and individual tax file don’t give any information about the producers (NACE) who are paying the tax.
We have to check each tax description in the legislation in force (see legifrance.gouv.fr) and identify the tax payers. If we have one NACE involved, it’s over: all the tax is affected to the corresponding NACE.
But if more than one NACE are involved, we need more information. In the best cases, we could get more detailed information from other sources: mainly internal statistics reports of governmental units. If this information is usually more detailed, it’s not given in the ESA standards.
Tax over products
In that case, we use the first main approach based on the national accounts (input/output tables or supply and use tables) for Transport, Pollution and Resources.
For Energy we use Elfe model.
1- Identifying the product over which the tax is based.
For lots of taxes, the individual tax file gives the information about the CPA product that refers the tax.
But for some specific taxes, NTL and individual tax file does not give any information. So we have to check each tax description in the legislation in force (see legifrance.gouv.fr) and try to identify the tax base product or a proxy of this product.
2- Merging use of product by NACES, householders and non-residents.
So we get for a CPA product which is a tax base a complete Institutional sectors use.
We estimate the non-residents product use share as a share of the householders use, based on the national accounts giving the non-residents global use.
ETS CO2 Taxes
As requested by Eurostat, France has initiated work to better identify CO2 taxes.
Since 2020, NTL added a specific line on CO2 taxes (“D29F Taxe sur les émissions de CO2 – Emission Permits (EU ETS)”. These are revenues from the sale of carbon quotas on the European market.
Since 2025 data transmission for ETS CO2 permits, we use Elfe model to allocate taxes among activities. (Please for details, read the appendix Annex_2_quality_report).
Other CO2 taxes (new)
The amounts of other taxes on CO2 concern only the carbon component of the TICPE. Since 2025 data transmission these data are estimates and allocate among activities using Elfe model. (Please for details, read the appendix Annex_2_quality_report).
18.5.3. Compilation of estimations
See point 18.5.2 : CO2 taxes
18.5.4. Compilation of revenue payable by non-residents
Eurostat did some recommendations about non-residents tax allocation in spring 2017, mainly enjoined member states to use Tourism Satellite Accounts for an improved non-residents tax allocation. France followed this recommendations.
In 2015 and 2016 reportings, we estimated the non-residents product use share as a share of the households use, based on the national accounts giving the non-residents global use (global share method).
Since 2017, France follows Eurostat recommendation but only for oil taxes i.e. TICPE and then apply the global share method only on the residue (Total N-R spending – Oil N-R spending).
18.5.5. Compilation of revenue broken down by payer for years before 2008
French national accounts use a new basis called “base 2020”. All data from 2008 to 2023 are consistent with base 2020.
18.6. Adjustment
Not applicable
18.6.1. Seasonal adjustment
Not applicable.
The year 2020 was marked by the health crisis. The evolution of the amount of some taxes is strongly decreasing.
For this data transmission, we have added two annexes to the quality report : Annex_1_quality_report and Annex_2_quality_report.
Data presents environmental tax revenue (by tax category - energy, transport, pollution and resource taxes) broken down by economic activity (tax payer), using the NACE classification for production activities extended to cover taxes payable by households and non-residents.
30 April 2024
The environmental tax statistics are compiled based on Eurostat’s 2024 'Environmental taxes - a statistical guide'. Environmental tax is defined as "A tax whose tax base is a physical unit (or a proxy of a physical unit) of something that has a proven, specific negative impact on the environment, and which is identified in ESA2010 as a tax".
Environmental tax statistics are part of European environmental economic accounts, which constitute satellite accounts to national accounts. Thus, environmental tax statistics follows ESA2010 definition of ‘taxes’. Consequently, only payments that are identified as taxes in the national accounts can be reported as environmental taxes whereas other types of payments to government are not excluded from the scope of the data collection. Compliance with the tax definition of the national accounts improves international comparability of the statistics, and is in line with the guidance, concepts and definitions of the System of environmental and economic accounting (SEEA).
Data refer to environmental taxes collected by the government and payable by the different economic agents.
The target population are all production sectors by NACE, households as consumers and non-residents.
France
The data refer to the calendar years.
2022 and 2023 data are provisional.
Million National Currency (MNAC)
Some environmental taxes must be split into several environmental categories. This is particularly the case for IFER, classified as "energy", but a part of the tax is relocated to "transport". All these operations are described in the appendix attached to the quality report (For details, please read the appendix to the quality report. (Annex_1_quality_report).
The main sources used for the totals is the NTL.
For the distribution across industries of taxes on Pollution, Transport and Resources, we use the input-output and householders spending tables.
For the distribution across industries of taxes on Energy, we use Elfe model. For details, please read the appendix to the quality report. (Annex_2_quality_report)
See concept 8.1
- FRANCE transmitted the data to Eurostat on 30 April 2025, covering the years 1995-2023;
- 2022 and 2023 data are provisional for taxes by environmental categories (E, T, P, R). They will be revised in 2026 (semi-definitive) and 2027 (definitive).
The data used for the reporting of environmental taxes are taken from French NSI data. The geographical comparison is therefore ensured.
The data used to report environmental taxes are taken from French NSI data. These data sources are comparable and reconcilable over time.
