Eligible businesses

The aid is granted to companies that:

• hold a business permit in the transport sector; and
• carry out at least one of the following activities:
  • freight transport by rail; 
  • international road freight transport using vehicles above 3.5 tonnes; 
  • international road freight transport using vehicles between 2.5 and 3.5 tonnes; 
  • domestic road freight transport using vehicles below 3.5 tonnes; 
  • domestic road freight transport using vehicles above 3.5 tonnes; 
  • domestic passenger transport by road.

General terms and conditions

Businesses in difficulty are, in principle, excluded. However, the following types of companies may nevertheless benefit from the aid:

• small businesses in difficulty;
• medium-sized and large businesses in difficulty, subject to the conditions of the de minimis regulation.

Eligible costs

The eligible costs correspond to the additional costs per fuel type linked to the applicant company’s transport activity, calculated according to the following formula:

(p(t) – p(ref)) x q(t)

where:

• p(t): actual fuel cost during the eligible period, i.e. March–December 2026;
• p(ref): actual fuel cost during the reference period, i.e. January–December 2025;
• q(t): fuel consumption linked to the transport activity during the eligible period.

The extra-costs in fuel considered for aid must fall within a range of 0.1 to 1 EUR per litre.

If a company carries out several activities, only fuel costs directly attributable to its transport activity are eligible.

For companies providing domestic passenger transport by road, only costs relating to fixed-price contracts that do not allow fare adjustments based on fuel price variations are eligible.

The fuel types taken into consideration are as follows:

• unleaded petrol 95;
• unleaded petrol 98;
• road diesel;
• non-road diesel.

Applications may be submitted retroactively for each month of the eligible period from March to December 2026.

The application must be submitted no later than 1 February 2027, either:

• on a monthly basis; or
• grouped for several months.

Filing an application

The application for aid must be submitted using the online assistant available on MyGuichet.lu.

This is a procedure with authentication that requires:

• a LuxTrust product; or
• an electronic identity card (eID).

Supporting documents

The application for aid must include the following supporting documents:

• the company's organisational chart;
• the annual financial statements for the last 2 financial years of the applicant company and, where applicable, of the single economic entity it belongs to;
• the register listing all vehicles of the company and, where applicable, those linked to its transport activity;
• supporting documents relating to fuel purchases during the reference period to establish the company’s actual fuel costs linked to its transport activity during this period;
• supporting documents relating to fuel purchases during the eligible period to establish the company’s actual fuel costs and consumption linked to its transport activity during this period;
• the bank account identification document of the applicant company;
• where the company carries out several activities, evidence demonstrating that the declared costs and consumption relate to its transport activity;
• for domestic passenger transport by road companies, proof of fixed-price contracts to demonstrate the impossibility of adjusting prices.

Time limit for a response

The ministerial decision granting or refusing the aid will be adopted as soon as possible after receiving a complete application and no later than 31 March 2027.

Amount of aid

The maximum aid intensity is set at 70% of the eligible costs.

Medium-sized and large companies in difficulty may receive aid under the de minimis framework, within the limits and conditions laid down in Regulation (EU) 2023/2831.

The amount of aid may not be less than:

• EUR 1,000 for small and medium-sized enterprises (SMEs); and
• EUR 5,000 for large companies.

Payment of the aid

The aid is paid in the form of a grant.

Control and repayment

Beneficiaries may be subject to controls for a period of 10 years following the final payment of the aid.

Where an incompatibility is identified after the aid has been granted, the company concerned shall be required to repay the unduly received amount, together with the applicable legal interest.

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