BTP firms get 20 centimes a litre aid for November-December GNR

Construction and public-works firms running non-road diesel (gazole non routier, GNR) can claim a monthly grant for fuel invoiced in November and December 2026Legifrance. Décret n° 2026-1023Legifrance du 3 novembre 2026Legifrance creates the aid for two periods — 1 to 30 November 2026 and 1 to 31 December 2026Legifrance — for French tax-resident individuals and private-law legal entities carrying on an economic activity in the bâtiment et travaux publics sectorLegifrance.

Eligibility is cumulative. At 31 March 2026 the firm's main activity must fall in the decree's annexed list — roads, railways, engineering structures, tunnels, fluid networks, maritime and fluvial works, other civil engineering, demolition, earthworks, drilling, specialised construction trades, equipment rental with operator, masonry, roofing, carpentry — and the firm must have been registered in the répertoire national des entreprises with a declared start no later than that date. It must operate machinery under article 3 of Regulation (EU) 2016/1628 and still exist at 31 August 2026. Headcount is capped at 50 employees under article L. 130-1 of the Code de la sécurité sociale, with turnover below 50 million euros or a balance sheet below 43 million — assessed at group level under article L. 233-3 of the Code de commerce. At 31 August 2026 the firm must have faced no sauvegarde, redressement or liquidation proceedings, have been current with tax and social filings, and have had no unpaid tax or social debts — except debts settled or covered by a respected plan by the application date; tax debts of 1 500 euros or less in total and debts under unresolved litigation are disregarded.

The grant, paid by the direction générale des finances publiques, equals 20 centimes per litre of GNR invoiced in November or December 2026Legifrance, capped at 4 000 euros per company per monthLegifrance. It falls under Regulation (EU) 2023/2831 on de minimis aidLegifrance and can be reduced to respect that regulation's article 3 ceiling — 300 000 euros per single undertaking over three rolling fiscal yearsEuropa, counting all aid under Regulations 1407/2013 and 2023/2831.

Each month needs its own application on impots.gouv.frLegifrance: 1–31 December 2026 for November fuelLegifrance, 4–31 January 2027 for December fuelLegifrance, one request per company per month. The file holds a sworn statement of accuracy and compliance, all GNR invoices for the month entered in the mandatory impots.gouv.fr spreadsheet, the activity sector, bank details, and the de minimis aid received over three rolling years plus a sworn statement that the ceiling will hold. The DGFiP can request complements within 15 days and pays to the communicated account.

A clawback applies where monthly aid exceeds 600 eurosLegifrance: it is repaid in full if the fiscal year's excédent brut d'exploitation is positive and at least 98% of the prior year'sLegifrance, computed after deducting earlier 2026 GNR aid (decrees of 8 May, 30 June, 1 August, 9 September, 2 October and this decree) granted that year — December aid excluded when testing November aid. A ministerial order sets the proof; missing proof or a met test triggers recoveryLegifrance. Beneficiaries keep records five years (ten for the DGFiP), which can demand any supporting document within five years with one month to reply; recovery runs as créances étrangères à l'impôt et au domaine, not as a tax audit. Each grant is published on the « Aides d'Etat » platform within 20 working days.

Legal basis: décret n° 2026-1023 du 3 novembre 2026 (articles 1–5 and annex), under Regulation (EU) 2023/2831 on de minimis aid.