FranceService Public
Fuel allowance exempt to €1,000 through end of 2026
Employer fuel allowance exempt up to €1,000 per employee for payments through 31 December 2026, and combinable with transport-pass funding — decree still pending, BOSS tolerates early application.
By Taxxa AI OyPublished 10 October 2026
Employers may pay a prime carburant, or prime de transport, to staff who spend on travel between home and work, covering all or part of the costService Public; the payment is optional. Its award terms are set by company or inter-company accord, failing that by branch accord, and failing that by unilateral employer decision after consulting the comité social et économique where one exists.
The exemption ceiling, first 300 euros a year per employee and then 600 euros, has been temporarily raised to 1,000 euros a year per employeeService Public for allowances paid up to 31 December 2026
Service Public, following the Government announcement of 22 September. Within that ceiling the employer's payment is exempt from social contributions and charges and from income tax. The measure responds to rising fuel prices; the régime already evolved once in 2026 before this second rise.
Eligibility is also relaxed until 31 December 2026Service Public. The allowance can now be paid even where the employee's home or workplace is served by public transport
Service Public, and even where the employer already funds part of the employee's transport season ticket
Service Public — until now the fuel allowance could not be combined with the employer's compulsory funding of public-transport subscriptions
Service Public. The employee must still meet one of three situations: living or working in an urban area of fewer than 100,000 inhabitants, working hours incompatible with public transport, or being liable to travel at personal expense between several workplaces.
Service Public
A caution applies: the regulatory texts amending the prime carburant régime are not yet publishedService Public. The Bulletin officiel de la sécurité sociale states that, by tolerance, employers are accepted as having anticipated these changes in their 2026 filings.
Service Public Payroll computations for 2026 should therefore apply the 1,000-euro ceiling and the relaxed cumulation while flagging that the decree is pending.
Legal basis: the service-public.fr notice of 9 October 2026 on the prime carburant (announcement of 22 September 2026, BOSS tolerance for 2026 filings); the amending regulatory texts are not yet published.
Apply the 1,000-euro exemption ceiling and relaxed cumulation to prime carburant paid through 31 December 2026, flagged as pending the amending decree.