Fiscalité environnementale

In 2019, environmental tax revenues amounted to over €56.4 billion, compared to nearly €41 billion in 1995 (in current euros).

• Among the four categories of environmental taxes covering energy, transport, pollution, and resources, energy taxes are by far the most significant: in 2019, in France, they account for 83% of all environmental tax revenues (approximately €47 billion). This situation is largely explained by the amount of TICPE (Internal Tax on Energy Product Consumption), which represents 67% of all energy taxation. • Transport taxes constitute the second-largest category at 12% of revenues (€6.8 billion). This mainly concerns taxes on vehicle registration certificates or transport operators (motorway concessionaires, civil aviation). • Taxes on pollution emissions account for only 4% of revenues (€2.2 billion), and those on natural resource extraction less than 1% (€407 million), notably due to France's limited extractive activity.

• In 2019, in France, environmental tax revenues stood at 2.3% of GDP, roughly on par with the EU average. By this measure, France ranks 18th in Europe (out of 28), at a level similar to the United Kingdom or Austria. Some countries, particularly in northern Europe (Denmark, Netherlands), have more developed environmental taxation, resulting in significantly higher revenues (3.6% of GDP in the Netherlands). • Conversely, several non-European OECD countries, such as Canada, Australia, and the United States, have lower environmental tax revenues than Europe, due to significantly lower energy taxes, particularly on fuel.

Overall environmental tax revenues increased by 0.3% between 2018 and 2019. This modest growth resulted primarily from an increase in energy taxes, driven mainly by rising TICGN (Internal Tax on Natural Gas Consumption) and electricity taxes. Other tax categories saw slight declines compared to 2018.

Over a longer period, environmental tax revenues show two distinct phases. Between 1996 and 2008, environmental tax revenues generally declined despite some increases in certain years. In 1996, they represented 2.5% of GDP versus 1.8% in 2008. This decline is explained by two factors: rapid growth in the number of diesel vehicles, whose fuel was historically taxed less, and the lack of inflation indexing for most environmental tax rates.

• Since 2009, environmental tax revenues have increased, reaching 2.3% of GDP in 2019. This growth is notably driven by the rapid increase in the public electricity service contribution, which funds renewable energy policy (wind, solar, etc.). • From 2014 onwards, a carbon component was introduced into fossil fuel taxation, with a rate proportional to greenhouse gas emissions from fuels and combustibles. Its gradual phase-in also contributed to rising environmental taxes.

• Environmental tax revenues are funded primarily by households (48%), followed by manufacturing industries (11%), services (11%), and transport and storage (9%). • The remaining funders (21%) are spread across other economic sectors (trade, agriculture, construction, etc.).

Environmental tax revenues may be collected by the state, local authorities, or other recipients (primarily special purpose accounts or state operators such as water agencies).