Electric mobility: a kilometre-based tax to compensate for lower taxation (French Court of Auditors)

"The electrification of the car fleet will result in a reduction in the negative externalities associated with road use, particularly in terms of air pollution, but also in a reduction in the coverage of these externalities, given the reduction in taxation. This expected reduction in the coverage of externalities could provide economic justification for additional taxation, which could relate to the mileage travelled, the new energy source used (electricity) or the vehicle itself", states the Conseil des prélèvements obligatoires (French Council on Compulsory Levies) in a report on the future of energy taxation, published by the French Cour des Comptes on 03/06/2026.

The CPO wanted to analyse the implications for energy taxation of the 3^rd national low-carbon strategy (SNBC), a document put out to consultation in December 2025 that sets France's course for the energy transition. It did so "against a backdrop of rising fossil fuel prices that have led to challenges to the price levels of these energies".


The CPO proposes three guidelines, broken down into seven recommendations, for…