The TICGN (Domestic Tax on Natural Gas Consumption), also called “natural gas excise”) is an often underestimated expense item in companies’ energy costs.
However, in some cases, this tax may be reduced or even waived depending on your activity, your uses or your consumption.
At Powesco, we support industrial and service sector players in optimizing the TICGN, in order to reduce your costs and improve your energy performance.
What is the TICGN?
The TICGN is a tax applied to each kWh of natural gas consumed in
France, whether for professional or non-professional use.
All consumers of natural gas for combustible or fuel, including those who produce or import it for their own use, are subject to payment of the natural gas excise tax.
It appears directly on your energy bill , collected by your supplier and paid to the State .
From August 1, 2025 until December 31, 2025, the amount of the TICGN is €15.43/MWh, a figure which can represent several thousand euros per year for large consumers.
Good to know: from January 1, 2025 to July 31, 2025, the TICGN (domestic tax on natural gas consumption) was €17.16/MWh. It has therefore recently decreased.
Who can benefit from TICGN optimization?
Total exemption from the TICGN
Some companies may be eligible for a full exemption from TICGN tax, particularly in the following cases:
- Non-combustible use of gas (raw material for an industrial process)
- Dual use (gas used both as fuel and for another specific industrial purpose)
- Within the premises of energy product production facilities
- To produce electricity
- For the purposes of its extraction or production.
Important: Since 2021, companies using biogas are no longer eligible for exemption from the TICGN tax. “In accordance with the provisions of Law No. 2019-1479 of December 28, 2019 (Finance Law for 2020), and since January 1, 2021, the exemption for biogas injected into the natural gas network no longer applies directly. It is now calculated as a fixed amount proportional to the biogas circulating in that network.”
TICGN at reduced rate
Other companies may be eligible for a reduced rate of the TICGN tax. These include:
- Companies subject to the greenhouse gas emissions and large energy consumers
- Those whose activities are exposed to the risk of carbon leakage and are large energy consumers
Companies whose natural gas consumption exceeds 800 Wh per euro of added value and which dehydrate certain vegetables and aromatic plants (excluding potatoes, mushrooms and truffles)
Other taxes on natural gas
In addition to the TICGN, companies (and individuals) that consume natural gas in France generally pay several other taxes and contributions, which appear on the energy bill.
CTA: Tariff Contribution for Routing
Subject: finances specific rights relating to old-age insurance for employees of the electricity and gas industries.
Calculation basis: applied only to the "transmission" portion of the gas subscription, according to a rate set by decree.
A unique feature: it is not related to consumption, but to the power .
2️H3 VAT: Value Added Tax
VAT applies to natural gas consumption as well as to natural gas contract subscriptions . Until recently, the subscription benefited from a reduced VAT rate of 5.5%.
However, since August 1, 2025, the VAT rate on the subscription has been raised to 20% to align with the rate for consumer goods. This is in compliance with the European directive prohibiting the application of two different rates for the same service.
To compensate for this increase in VAT on the subscription, the TICGN was lowered from €17.16/MWh to €15.43/MWh.
Read also: CSPE exemption for businesses
How to request optimization of the TICGN?
To request optimization of the TICGN (or its partial/total exemption), a precise process must be followed, as it is an administrative and regulatory procedure.
Here are the key steps:
- Check your eligibility
Powesco tip: we analyze your consumption data and activity to confirm your eligibility.
- Prepare supporting documentation
You need to prepare a file containing:
- A description of your business and justification of eligibility
- Your gas consumption volumes (invoices and statements)
- An energy efficiency improvement plan if you are in the "large consumer" category
- Your SIRET numbers and website references
- Submit the application to your gas supplier
Your supplier applies the discount or exemption directly to the invoice.
Therefore, you must:
- Send him the form (CERFA n°14205*02 for the TICGN)
- Provide all supporting documents
- Awaiting validation
- Track and update the request
The certificate or declaration must be renewed periodically (often annually).
Any changes to your activity or consumption must be declared
How Powesco optimizes your TICGN
We don't just check your eligibility: we take care of the entire process to ensure you benefit from the reductions provided by law, while guaranteeing your compliance.
Our method:
- Analysis of your consumption: study of your bills and gas metering data.
- audit : verification of eligibility criteria for exemption or reduced rate.
- File preparation : compilation and submission to the tax authorities
Monitoring and renewal: maintaining benefits and adapting in case of regulatory changes.
Immediate and lasting savings
Thanks to the optimization of the TICGN, savings can reach up to several tens of thousands of euros per year for some industrial sites.
These gains are in addition to the other energy optimization levers that Powesco offers:
- Choose the most competitive gas contract through our energy brokerage service
- Implementation of energy monitoring and control tools ( SEME Nextep energy management system )
Reducing consumption throughenergy efficiency and the use of renewable energies
Conclusion: Powesco, your partner for paying less in TICGN
The TICGN is often perceived as an unavoidable tax… but in many cases, it can be optimized.
With Powesco, you benefit from comprehensive support to reduce your costs, secure your administrative procedures and sustainably improve your energy performance.
Sources:
https://www.energie-info.fr/hausse-de-la-taxe-ticgn-sur-le-gaz-le-1er-janvier-2025-et-de-la-ticfe-cspe-le-1er-fevrier/ https://www.douane.gouv.fr/demarche/attester-de-votre-eligibilite-des-exemptions-exonerations-ou-taux-reduit-en-matiere-de
