Non-road diesel aid for construction and public works companies

Decree No. 2026-850 of September 9, 2026, published in JORF No. 0211 of September 10, 2026 (NOR PMEI2622577D), establishes monthly financial aid for companies in the building and public works sector using non-road diesel. Sponsored by the Ministry of Small and Medium-Sized Enterprises, Trade, Crafts, Tourism, and Purchasing Power, this mechanism aims to support the purchasing power of a sector particularly exposed to energy costs.

The aid covers the period between August 1 and August 31, 2026. It takes the form of a grant awarded by the General Directorate of Public Finances, in the amount of 20 euro cents per liter of non-road diesel invoiced, capped at 4,000 euros per company.

A mechanism targeted at small structures

The decree sets cumulative eligibility conditions, assessed as of March 31, 2026. Beneficiaries must carry out their primary activity in one of the sectors listed in the appendix, operate equipment defined by Regulation (EU) 2016/1628 of September 14, 2016, and be registered in the national directory of companies and their establishments.

• Workforce not exceeding 50 employees;
• Annual turnover less than 50 million euros or total balance sheet less than 43 million euros;
• Absence of safeguard, recovery, or judicial liquidation proceedings;
• Up to date with tax and social declaration obligations, with no unpaid debts (excluding debts under 1,500 euros).

When the company controls or is controlled by other entities, these thresholds are assessed at the group level.

An online application on impots.gouv.fr

Eligible companies must submit a grant application on the impots.gouv.fr website, via the dedicated form, between September 1 and September 30, 2026 inclusive. Only one application may be submitted per company; multiple applications may be rejected.

Each file must include:

• A sworn statement certifying the accuracy of the declared information;
• All non-road diesel purchase invoices from August 2026, entered into a summary file in spreadsheet format;
• Indication of the sector of activity and the company’s bank details;
• The amount of aid received over three rolling years under Regulations (EU) 1407/2013 and (EU) No. 2023/2831.

The General Directorate of Public Finances may request additional information, which the company must provide within 15 days. The aid is paid into the provided bank account.

Safeguards against abuse

The decree provides for control and restitution mechanisms. When the aid received exceeds 600 euros, it must be repaid in full if the gross operating surplus for the financial year is positive and greater than or equal to 98% of that of the previous year. An order from the minister in charge of crafts specifies the supporting documents to be provided.

Instruction files are kept for ten years by the General Directorate of Public Finances, and supporting documents for five years by the beneficiary. In the event of irregularities, unduly received sums shall be recovered. Furthermore, the aid is published on the “State Aid” platform within 20 working days following its granting.

A breath of fresh air for an exposed sector

By partially offsetting the cost of non-road diesel for construction and public works companies, this scheme addresses a direct purchasing power issue in a sector that is energy-intensive and subject to pressure on its margins. Capped at 4,000 euros and reserved for small structures, the aid remains governed by European state aid law, in compliance with Regulation (EU) No 2023/2831 of December 13, 2023. The concerned companies have until September 30, 2026, to submit their application.

Official source: Decree No. 2026-850 of September 9, 2026, establishing aid for companies in the building and public works sector using non-road diesel, NOR PMEI2622577D, published in the Official Journal of the French Republic (JORF No. 0211) of September 10, 2026.