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ExplainerOfficial sources, checked 19.10.2026

What changes at the pump on 1 January 2027

Several temporary fuel tax cuts end on 31 December 2026. Here is what is already law, what is automatic unless a government acts, what is only proposed and what is still unclear, country by country, with the official source and its date.

73days
7hours
21minutes

until 1 January 2027, 00:00 Brussels time

Biggest known steps on 1 January (with VAT, if fully passed on)

GermanyConfirmedPetrol and diesel+16.7 c/lFuel tax cut ends NetherlandsAutomatic unless extendedPetrol / diesel+19–22 / +12–14 c/lExcise discount ends unless parliament extends it PolandAutomatic unless extendedPetrol / diesel≈ +1.3 / +1.5 zł/lVAT and excise cuts expire unless extended SpainAutomatic unless extendedPetrol and diesel+15.7 c/lHydrocarbon tax cut runs out

01 · Country by country

Changes on 1 January 2027

Known price steps first, then proposals and open points. Filter by status.

NetherlandsAutomatic unless extended

Excise discount ends unless parliament extends it

The excise discount on petrol and diesel runs to 31 December 2026 (now €0.845 and €0.552 per litre). Without an extension excise rises automatically on 1 January to about €1.03 (petrol) and €0.67 (diesel): about +22 c and +14 c with 21 % VAT. The excise act as it stands for 2027 gives €1.002 and €0.654 (+19 c and +12 c); the government figures include the 2027 inflation adjustment of the Belastingplan. The Belastingplan 2027 bill extends only the petrol discount (about €0.85 in 2027); the government has announced an amendment for diesel (about €0.55) that has not been tabled yet. Votes in the Tweede and Eerste Kamer in November and December.

Expected step · Petrol / diesel+19–22 / +12–14 c/l
PolandAutomatic unless extended

VAT and excise cuts expire unless extended

Since 3 October VAT on petrol and diesel is 8 % instead of 23 %, and excise is cut to 1239 zł (petrol) and 880 zł (diesel) per 1000 l instead of 1529 and 1160 zł, both until 31 December 2026. Without a new regulation both return on 1 January: about +1.3 zł (petrol) and +1.5 zł (diesel) per litre at mid-October prices; the excise alone is +0.36 and +0.34 zł with 23 % VAT. The excise cut can be extended by ministerial regulation up to 31 March 2027. The 2027 fuel fee is not yet published.

Expected step · Petrol / diesel≈ +1.3 / +1.5 zł/l
SpainAutomatic unless extended

Hydrocarbon tax cut runs out

RDL 25/2026 cuts the hydrocarbon tax on petrol and diesel until 31 December 2026. Because fuel prices in September were more than 15 % above a year earlier (INE: diesel +34.0 %, petrol +27.5 %), the decree's safeguard applies: the cut is 20 c in November and 13 c in December instead of 13 c and 6 c. From 1 January the full rate applies: +13 c net, about +15.7 c with 21 % VAT. If October prices are also more than 15 % higher (INE, mid-November), December keeps the full 20 c cut and the January step becomes about +24.2 c.

Expected step · Petrol and diesel+15.7 c/l
FinlandConfirmed

Biofuel distribution obligation rises

The distribution obligation rises from 19.5 % to 22.5 % on 1 January 2027. The government bill estimates the obligation's price effect at €0.199 per litre of diesel (from €0.132) and €0.118 for petrol E10 (from €0.063): about +5.5 c (E10) and +6.7 c (diesel). An estimate, not a tax.

Expected step · Petrol / diesel+5.5 / +6.7 c/l
GermanyProposed

CO2 price stays in the €55 to €65 corridor

The Bundestag adopted on 15 October 2026 that the national CO2 price for 2027 stays in the 2026 corridor of €55 to €65 per tonne. The Bundesrat still has to deal with it. No CO2 driven price step on 1 January if it enters into force as adopted.

Expected step · Petrol, diesel and heating oilno step
IrelandAutomatic unless extended

Excise cut stays until February, NORA levy relief ends

Budget 2027 keeps the reduced excise on petrol and diesel until 28 February 2027, then restores it in four steps to 30 June 2027. The reduced NORA oil stock levy (0.1 c instead of 2 c per litre) is extended only to 31 December 2026: from 1 January +1.9 c net, about +2.3 c with 23 % VAT, unless it is extended again. The enhanced diesel rebate for hauliers also ends then.

Expected step · Petrol and diesel+2.3 c/l
AustriaUnclear

CO2 price unchanged, fuel tax brake runs to 31 December

The national CO2 price stays at €55 per tonne in 2027 (NEHG § 19), so no CO2 step on 1 January. The larger fuel tax cut (6.7 c per litre net, about 8 c with VAT, in October) can by law apply only until 30 November 2026. The monthly mechanism behind it (§ 64 of the mineral oil tax act) expires on 31 December 2026. Whether there is a smaller cut in December, and so a step on 1 January, depends on a December regulation that has not been issued yet.

Expected step · Petrol, diesel and heating oilunknown
SwedenConfirmed

Big step on 1 December, small step on 1 January

The extra CO2 tax cut of 2.40 SEK per litre (3.00 SEK with VAT) ends on 30 November 2026, so the big step comes on 1 December. On 1 January 2027 the energy and CO2 tax rise again by law (SFS 2026:374): petrol from 4.79 to 4.89 SEK per litre, diesel from 3.961 to 4.046 SEK: about +12.5 öre and +10.6 öre per litre with 25 % VAT. The 2027 budget could still change these rates.

Expected step · Petrol / diesel+12.5 / +10.6 öre/l
FranceProposed

Budget bill keeps fuel excise rates

The initial 2027 budget bill does not change the excise rates on petrol and diesel. The bill is still in parliament and amendments are pending.

Expected step · Petrol and dieselno step
ItalyUnclear

No change fixed for 1 January

Since 1 January 2026 petrol and diesel have the same excise rate of €672.90 per 1000 l. A temporary diesel cut (decree-law 162/2026: €572.90 from 18 September, €622.90 from 26 September to 5 October 2026) has ended; since 6 October diesel is back at €672.90. We found no official act that fixes a change on 1 January 2027.

Expected step · Petrol and dieselunknown
CzechiaUnclear

October diesel relief, nothing set for January

For October 2026 the government waived part of the diesel excise (8011 instead of 9950 Kč per 1000 l, about 2.35 Kč less per litre with VAT), together with price caps. The measure covers only 1 to 31 October; the government decides on any further month separately. Nothing is set for 1 January.

Expected step · Dieselunknown
RomaniaAutomatic unless extended

Excise indexation returns unless frozen again

The yearly inflation indexation of fuel excise was suspended for 2026 only (Law 141/2025, art. V). Under Fiscal Code art. 342(1) it applies again automatically from 1 January 2027 unless a new freeze is adopted. The Finance Ministry had not published the 2027 level on 19 October 2026, so the size is not known yet.

Expected step · Petrol and dieselunknown
European UnionConfirmed

EU carbon market for fuels postponed to 2028

ETS2, the EU emissions trading for road fuels and heating, starts in 2028 instead of 2027. No EU wide carbon price on fuels from 1 January 2027.

Expected step · Petrol, diesel and heating oilno step

02 · Overview

All changes in one table

CountryChangeStatusExpected step
GermanyFuel tax cut endsConfirmedConfirmed+16.7 c/l
NetherlandsExcise discount ends unless parliament extends itAutomatic unless extendedAutomatic unless extended+19–22 / +12–14 c/l
PolandVAT and excise cuts expire unless extendedAutomatic unless extendedAutomatic unless extended≈ +1.3 / +1.5 zł/l
SpainHydrocarbon tax cut runs outAutomatic unless extendedAutomatic unless extended+15.7 c/l
Luxembourg5 cent excise cut endsConfirmedConfirmed+5.0 c/l
United KingdomFuel duty steps upConfirmedConfirmed+3.6 p/l
FinlandBiofuel distribution obligation risesConfirmedConfirmed+5.5 / +6.7 c/l
SerbiaPrice cap decree expiresAutomatic unless extendedAutomatic unless extendedunknown
GermanyCO2 price stays in the €55 to €65 corridorProposedProposedno step
IrelandExcise cut stays until February, NORA levy relief endsAutomatic unless extendedAutomatic unless extended+2.3 c/l
AustriaCO2 price unchanged, fuel tax brake runs to 31 DecemberUnclearUnclearunknown
SwedenBig step on 1 December, small step on 1 JanuaryConfirmedConfirmed+12.5 / +10.6 öre/l
FranceBudget bill keeps fuel excise ratesProposedProposedno step
ItalyNo change fixed for 1 JanuaryUnclearUnclearunknown
CzechiaOctober diesel relief, nothing set for JanuaryUnclearUnclearunknown
RomaniaExcise indexation returns unless frozen againAutomatic unless extendedAutomatic unless extendedunknown
European UnionEU carbon market for fuels postponed to 2028ConfirmedConfirmedno step

Confirmed In force or fixed by law; changes on the date shown.

Automatic unless extended A temporary measure ends by law on 31 December 2026; only a new decision can stop the change.

Proposed In a bill or adopted by one chamber only.

Unclear No official act found that fixes what happens on 1 January.

03 · Excise today

Excise duty in force now, as reported to the EU Oil Bulletin

The baseline the 1 January changes start from. National currency per 1000 litres, date since when the rate applies, standard VAT rate.

CountryEuro-super 95DieselCurrencyVAT
AustriaEUR · VAT 20 %415.00since 05.10.2026330.00since 05.10.2026EUR20 %
BelgiumEUR · VAT 21 %600.16since 17.11.2022600.16since 01.04.2023EUR21 %
BulgariaEUR · VAT 20 %363.02since 01.01.2026330.29since 01.01.2026EUR20 %
CroatiaEUR · VAT 25 %397.31since 14.09.2026230.00since 22.09.2026EUR25 %
CyprusEUR · VAT 19 %429.00since 01.04.2024400.00since 01.04.2024EUR19 %
CzechiaCZK · VAT 21 %12,840since 01.10.20228,011since 05.10.2026CZK21 %
DenmarkDKK · VAT 25 %5,363since 01.01.20264,261since 01.01.2026DKK25 %
EstoniaEUR · VAT 24 %591.00since 05.10.2026428.00since 01.05.2025EUR24 %
FinlandEUR · VAT 25.5 %722.41since 01.01.2021510.52since 01.01.2021EUR25.5 %
FranceEUR · VAT 20 %690.20since 01.01.2026607.50since 01.01.2026EUR20 %
GermanyEUR · VAT 19 %514.10since 01.10.2026330.00since 01.10.2026EUR19 %
GreeceEUR · VAT 24 %700.00since 01.07.2017410.00since 01.01.2017EUR24 %
HungaryHUF · VAT 27 %139,550since 28.09.2026128,280since 28.09.2026HUF27 %
IrelandEUR · VAT 23 %338.58since 14.04.2026181.81since 14.04.2026EUR23 %
ItalyEUR · VAT 22 %672.90since 06.07.2026672.90since 06.10.2026EUR22 %
LatviaEUR · VAT 21 %490.00since 01.10.2026330.00since 01.10.2026EUR21 %
LithuaniaEUR · VAT 21 %466.00since 01.01.2025500.00since 22.06.2026EUR21 %
LuxembourgEUR · VAT 17 %526.38since 01.07.2026421.87since 01.07.2026EUR17 %
MaltaEUR · VAT 18 %549.38since 01.01.2016472.40since 01.01.2016EUR18 %
NetherlandsEUR · VAT 21 %840.00since 01.01.2026550.00since 01.01.2026EUR21 %
PolandPLN · VAT 8 %1,529since 05.10.20261,414since 05.10.2026PLN8 %
PortugalEUR · VAT 23 %419.48since 12.10.2026265.13since 12.10.2026EUR23 %
RomaniaRON · VAT 21 %3,060since 01.01.20262,103since 05.10.2026RON21 %
SlovakiaEUR · VAT 23 %514.00since 01.02.2024368.00since 01.02.2024EUR23 %
SloveniaEUR · VAT 22 %417.59since 16.06.2026330.00since 24.03.2026EUR22 %
SpainEUR · VAT 21 %272.69since 12.10.2026179.00since 07.09.2026EUR21 %
SwedenSEK · VAT 25 %2,390since 01.10.20261,561since 01.10.2026SEK25 %

Netherlands: the Excise Act (art. 27) gives €844.69 (petrol) and €552.29 (diesel) per 1000 l; the Oil Bulletin shows 840 and 550.

Poland: the excise column includes the fuel fee (opłata paliwowa), as in the Oil Bulletin; excise alone is 1239 zł (petrol) and 880 zł (diesel) until 31 December 2026. VAT on petrol and diesel is 8 % from 3 October to 31 December 2026 (Dz.U. 2026 poz. 1288); the bulletin still shows 23 %.

Italy, diesel: €672.90 again since 6 October 2026 (ADM); the Oil Bulletin file of 15 October still shows the temporary €622.90.

04 · Method

How we built this page

  • Only official sources: official journals, laws and decrees, ministries, tax authorities, parliaments, the European Commission. Each card links its source with the publication or adoption date. News sites are not used as sources.
  • Step with VAT = net change of the tax times (1 + standard VAT rate). It assumes the change is fully passed on, which retailers decide.
  • Status labels describe the legal situation on 19.10.2026. Bills can change; we update only on new official publications.
  • Excise table: EU Weekly Oil Bulletin, sheet "Excise duties" and "VAT", file published 15.10.2026. Rates are rounded to two decimals.

All price reports · How we calculate