Fifteen cents per litre of non-road diesel aid for agriculture

Decree No. 2026-982 of October 23, 2026 creates financial aid of 15 euro cents per liter of non-road diesel delivered to companies during the months of September, October, November, or December 2026. Published in JORF No. 0249 of October 24, 2026 under number NOR: AGRS2626669D, the text assigns the payment of the subsidy to the General Directorate of Public Finances (DGFiP) and falls under the Ministry of Agriculture, Agri-Food, and Food Sovereignty.

The scheme targets non-road diesel eligible for the reduced excise rate mentioned in Articles L. 312-60 and L. 312-61 of the Tax Code on Goods and Services, namely fuel used for agricultural and forestry work. It extends the exceptional support for agricultural non-road diesel (GNR) included in the Climate, Adaptation, Drought, Fires (CASI) plan: advance decree No. 2026-956 of October 14, 2026, allocated 215 million euros to program 149 “Competitiveness and sustainability of agriculture, agri-food, and forestry” to finance this plan, which also includes accelerated compensation for losses via the National Agricultural Risk Management Fund (FNGRA), the agricultural re-equipment fund, and the coverage of social security contributions by the Agricultural Social Mutual (MSA).

The precedent in the building and public works sector illustrates the change in scale. Decree No. 2026-850 of September 9, 2026, had granted 20 euro cents per liter of GNR invoiced between August 1 and August 31, 2026, with a cap of 4,000 euros per company and application submissions limited to September 2026 on impots.gouv.fr. The new text provides for no specific cap per company, but refers to the caps of the applicable State aid schemes.

A scope extended to overseas collectivities

The aid is not limited to metropolitan deliveries. It also applies to companies whose registered office is located in a collectivity governed by Article 73 of the Constitution, when deliveries are subject to excise rules whose rates are implemented pursuant to Articles L. 312-10 and L. 312-38 of the same code.

This extension applies even when these collectivities implement, on the basis of Article L. 4434-2 of the General Local Authorities Code, exemption measures and reduced rates on non-road diesel used for agricultural and forestry work.

The conditions for access are set out in Article 2:

• be a natural person or a legal entity that was not subject to safeguard, reorganization, or judicial liquidation proceedings on the date the application was submitted;
• not be subject to a recovery injunction following a decision by the European Commission declaring aid illegal and incompatible with the internal market.

A digital monthly application via Chorus Pro

Submission is done electronically, for each month, using the dedicated form on the portail.chorus-pro.gouv.fr portal, no later than the last day of the second month following the opening of the window. The decree does not specify the date of this opening.

Each file must include:

• invoices for non-road diesel delivered during the month concerned;
• a sworn statement certifying the accuracy of the information and compliance with eligibility conditions;
• if applicable, a declaration of the total amount of de minimis aid received under Regulation (EU) No 2023/2831 over the last three rolling years;
• the company’s bank details.

The services of the DGFiP and the Ministry of Agriculture may request additional documents, which the company must provide within fifteen days. Payment is made to the indicated bank account. Furthermore, the threshold above which an agreement must be concluded is increased to 200,000 euros, by derogation from the decree of June 6, 2001.

Controls, retention of documents, and ceilings

The DGFiP retains the processing files for ten years from the date of payment; the beneficiary must keep supporting documents for five years and have one month to respond to any request for justification. Unduly received sums are recovered according to the rules applicable to non-tax and non-state property debts, as the procedure is not a tax audit.

The aid can be combined with other schemes within the limits of each framework, and the applicant must declare all aid targeting the same eligible costs. Its amount may be reduced to comply with the ceilings of Regulations (EU) No 1408/2013, (EU) No 717/2014, and (EU) No 2023/2831. Any individual aid exceeding 10,000 euros must be entered within six months into the Commission’s Transparency Award Module (TAM).

For agricultural and forestry holdings, the stake is direct: 15 cents per liter over four months of deliveries represent an immediate reduction in costs, but are conditional upon a full monthly request and nominative invoicing. Interested parties should therefore monitor the opening of the portal on Chorus Pro, as no schedule has been published at this stage. The same JORF No. 0249 of October 24, 2026 also publishes a decree on the economic conditions for releasing strategic diesel stocks, a sign of continued government attention to fuel prices.

Source: Official Journal of the French Republic, JORF No. 0249 of October 24, 2026, Decree No. 2026-982 of October 23, 2026, NOR: AGRS2626669D.