Impact France's energy circle's proposals for the 2026 budget

Last week, the government presented its draft budget for 2026. Against a backdrop of rising public deficits, Impact France's Cercle Énergie calls on us not to forget the entrepreneurs and economic players who are innovating to make our country more decarbonized, sovereign and fair in terms of energy.

The energy transition is at the crossroads of climatic, economic and social issues, and can only succeed if it is based on a stable, fair and incentive-based vision for households and businesses alike. With this in mind, Impact France has put forward a number of concrete proposals for the 2026 Budget.

1. Stabilize tax incentives to invest in the future

We call for the 5.5% reduced VAT rate to be maintained for energy renovation work and energy-saving equipment (heat pumps, condensing boilers, regulation systems, energy control devices, etc.). This tax stability would provide much-needed visibility for households and building professionals, and boost confidence in public renovation schemes.

Similarly, the reduced VAT rate of 5.5% should be maintained for residential solar energy management solutions, to support the spread of batteries and storage systems and boost the value of solar self-consumption in France.

Lastly, the MaPrimeRénov' scheme must be maintained at its current level of funding and stabilized until 2030, with enhanced support for low-income households and thermal passoires. Every euro invested in MaPrimeRénov' generates €1.20 in economic return for society: a tool that must be preserved.

2. Freeing up investment in the energy transition

We propose extending the zero-rate eco-loan (eco-PTZ) to photovoltaic installations intended for total or partial self-consumption.
This would give households, condominiums and small businesses easier access to solar energy, and reduce initial costs.

The estimated budgetary impact of this measure would be limited (10 to 15 M€ per year), but its leverage effect would be considerable: up to 40,000 beneficiaries per year, lower energy bills and greater resilience of the power grid.

3. For fairer, clearer energy taxation

We call for a reform of energy taxation to make it both more incentive-based and socially equitable:

• Gradually raise taxes on fossil gas, while introducing targeted subsidies for low-income households and pensioners.
• Eliminate double taxation (VAT on gas and electricity excise duties), which artificially increases household energy bills.
• Introduce an intermediate VAT rate of 10% on the "subscription" portion of contracts for electricity and biogas from certified sources, replacing the current rate of 20%, to ease the burden on users.
• Create a carbon income scheme to redistribute carbon tax revenues equitably to citizens, based on successful experiments in Canada and Alaska.

These adjustments would help to reduce energy bills, strengthen the social acceptability of the transition, and direct additional revenues towards the development of renewable energies.

4. Supporting industrial sovereignty and green technologies

Finally, we emphasize that support for industrial cleantech is not just an environmental issue, but also one of economic sovereignty. We therefore call for the development of targeted public guarantee mechanisms, managed by Bpifrance, to secure investments in these strategic technologies with a high environmental impact.

These guarantees would remove the obstacles to financing innovative energy projects and boost private investment in industrial transition sectors.

In a nutshell

The success of the energy transition rests on three pillars:

• Stable tax rules and subsidies,
• Fairness and equity in energy taxation,
• Support for private and industrial investment in low-carbon solutions.

Only then will France be able to build a resilient, fair and sovereign energy transition that serves its citizens, regions and businesses.