The taxe intérieure sur les produits pétroliers (TIPP, French domestic tax on petroleum products) is a tax applied to any engine fuel and additive, as well as any heating fuel sold or used in France.
This tax is therefore applicable to petroleum products, but also to other hydrocarbons (except solid and natural gas) and to various non-petroleum combustibles materials and fuels , such as biofuels. However, some fuels are partially or totally exempt, such as aircraft fuels, ship fuel, public transport, ambulances, as well as fuels used in certain sectors (agriculture, road transport, taxis, etc.).
Who collects the TIPP?
The TIPP rate is based on the product type and volume. Revenue is distributed to the French state, regions and territorial divisions.
The TIPP represents 60% of the price of lead-free petrol and 52% of the price of diesel oil (2007 figures). © Eisenheim CC by-nd 2.0