Andorra increases the diesel tax reduction to 0.15 euros per litre

The General Council has approved Law 20/2026, of September 17, amending Law 15/2026, of July 14, on temporary measures to address the increase in hydrocarbon prices. The regulation is published in the Official Bulletin of the Principality of Andorra (BOPA) no. 113, of October 7, 2026, within the laws section of the General Council. The text establishes the amounts for the partial refund of the special tax on hydrocarbons and the discount applied to the public sale price for sales carried out during the month of September 2026.

One more month of incentives with diesel as a priority

The explanatory memorandum recalls that taxation on hydrocarbons has historically allowed for the maintenance of commercial competitiveness relative to neighboring states and the easing of energy costs for Andorran households and businesses. However, the crisis in the Middle East and the fiscal measures of neighboring countries have eroded this position and affected the purchasing power of households and business costs.

Law 15/2026 already established that hydrocarbon importers and distributors could request a partial refund of the special tax quotas borne, provided they applied the corresponding reduction to the public sale price. After more than a month of effective application, the result has been assessed as positive: the reductions have been applied and the volume of imported liters has recovered the values of the previous year.

Nevertheless, the Government notes that the negative impact of the crisis persists and that a loss of competitiveness for diesel relative to the neighboring market is foreseen. The new law maintains the incentives for gasoline during September and significantly increases them in the case of diesel, with the collaboration expressed by companies in the fuel distribution and import sector.

Amounts per product and CN code

Article 1 amends Article 4 of Law 15/2026 and establishes the following amounts for products sold during September 2026:

• Unleaded gasoline (CN code 27101245): €0.03 refund per liter and €0.05 discount per liter.
• Unleaded gasoline (CN code 27101249): €0.03 refund per liter and €0.05 discount per liter.
• Diesel (CN code 271019431): €0.10 refund per liter and €0.15 discount per liter.
• Diesel (CN codes 271020111A, 271020111B, 271020111C, 271020111D, 271020111E and 271020111F): €0.10 refund per liter and €0.15 discount per liter.

Validity limited to September and entry into force

The law consists of a single article and a final provision. The measures are temporary: they enter into force on September 1 and end on September 30, 2026, and apply to hydrocarbon sales carried out as of September 1, 2026.

Regarding the publication, the text enters into force the day after its publication in the Official Bulletin of the Principality of Andorra, that is, on October 8, 2026. The law bears the date of the Casa de la Vall, September 17, 2026, and is signed by the syndic general, Carles Ensenyat Reig, and sanctioned and promulgated by the co-princes Emmanuel Macron and Josep-Lluís Serrano Pentinat.

The impact for readers is direct: the discount of up to 0.15 euros per liter of diesel and the refund of up to 0.10 euros per liter lower the final price paid by Andorran households and businesses at each refueling, although with a validity limited to the month of September 2026 and conditioned on operators passing the reduction on to the public sale price.

Fuente: Official Bulletin of the Principality of Andorra, no. 113, October 7, 2026, General Council – Laws, pp. 1-2 (official reference: CGL_2026_10_06_10_09_12).