The 2026 finance bill has reignited debate over first-generation biofuels in France. The government’s attempt to eliminate tax breaks granted to B100 biodiesel and E85 superethanol was rejected by both the National Assembly and the Senate, preserving a tax incentive scheme in place for several years.
Fuels derived from food crops
B100 is a fuel made entirely from biodiesel, produced by transesterification of vegetable oils, with rapeseed oil accounting for 77% of the raw materials used in France. In 2024, around 20,000 heavy goods vehicles were running on B100, with an annual consumption of 360,000 m³.
E85 is a fuel containing between 65% and 85% ethanol depending on the season. Made by fermenting sugar beet, maize or wheat, it is then blended with petrol. These two fuels fall under the category of first-generation biofuels, whose production relies on crops originally intended for food use.
A concentrated and agriculture-based sector
France is the leading European producer of bioethanol and the second-largest producer of biodiesel. Saipol, a subsidiary of the Avril group, controls 70% of the biodiesel market. Cristal Union, Tereos and Vestex Bioénergie produce 80% of the country’s bioethanol.
Approximately 3% of France’s usable agricultural land is dedicated to biofuel crops, representing nearly one million hectares. According to data from the Secrétariat général à la planification écologique (SGPE – General Secretariat for Ecological Planning), it takes between 20 and 30 hectares to power a single heavy vehicle using B100.
Environmental benefits under scrutiny
The environmental performance of these fuels is increasingly challenged. A 2010 analysis commissioned by the Ministry of Ecology estimated greenhouse gas emissions could be reduced by 50% to 70% compared with fossil diesel.
However, the SGPE note states that B100 offers “no emission gain in terms of air pollutants”. In 2023, the European Court of Auditors indicated that greenhouse gas reductions are often overestimated, especially due to indirect land use change (ILUC), such as the conversion of natural or forested areas into farmland.
Regulatory pressure and emerging alternatives
To limit these effects, the European Union capped the share of first-generation biofuels in energy consumption at 7% in 2015. The bloc now encourages the use of second-generation biofuels made from agricultural residues or waste, which can reduce emissions by 80% to 90%, according to the French Institute of Petroleum and New Energies (IFPEN).
In France, these fuels accounted for 22% of biodiesels and 31% of bio-petrols consumed in 2024. However, production remains insufficient to meet demand. A third-generation sector based on microorganisms is also under development, with no immediate industrial output expected.
