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State aid
De minimis aid: applicable thresholds and creation of a national register
Publié le 19 décembre 2025 - Mise à jour le 29 décembre 2025 - Entreprendre Public Service / Directorate of Legal and Administrative Information (Prime Minister)
Since 1er In January 2024, the maximum amount of de minimis aid per company is set at €300,000. Undertake Public Service you will find out the thresholds set by the european regulations and you will be informed that a national register has just been set up by decree in order to list the de minimis aid allocated to companies.
What is de minimis aid?
First of all, State aid corresponds to State funding for a company. It must not distort or threaten to distort competition by favoring certain companies or productions. The Treaty on the Functioning of the European Union mentions State aid compatible with the internal market: aid to promote the economic development of regions with abnormally low living standards, aid to facilitate the development of certain activities, aid to promote culture and heritage conservation, etc.
State aid must be notified to the European Commission with the exception of de minimis aid.
The so-called aids de minimis are State aid small amount granted to companies. They are now governed by Regulation 2023/2831 of 13 December 2023, supplemented by the regulation no 2024/3118 on de minimis aid in the agriculture sector.
The current de minimis thresholds
The de minimis aid ceiling corresponds to the threshold of small aid that a company can receive over three rolling fiscal years (current fiscal year and the two preceding fiscal years). In other words, over a period of 3 years.
Compliance with the de minimis aid threshold, for example, determines the eligibility of a company to pay taxes on the use of passenger cars for economic purposes (formerly TVS).
The threshold to be met over three rolling tax years has been raised to €300,000 by Regulation 2023/2831 due to the inflation observed in recent years and the expected evolution until 2030. This threshold also applies to the road haulage sector for hire or reward.
Since 1er in january 2024, the de minimis thresholds are as follows:
Sector | Threshold to be met over 3 rolling tax years | Old Threshold |
|---|---|---|
All sectors (except exceptions) | €300,000 | €200,000 |
Carriage of goods by road for hire or reward | €300,000 | €100,000 |
Agriculture | €50,000 | €20,000 |
Fisheries and aquaculture | €30,000 | €30,000 |
FYI
Regulation No 2023/2831 setting those thresholds applies until 31 December 2030.
Creation of a digital platform listing de minimis aid
In order to reduce the administrative burden on companies and to avoid exceeding thresholds, EU Member States had to put in place, at 1er January 2026, a national central register of information on de minimis aid granted. They also had the possibility to use the European Central Register.
Thus, the Directorate-General for Enterprise (DGE) has just created the State Aid Platform. It will enable public administrations and operators to provide information on de minimis aid granted to companies and to consult all aid already received by any company.
Additional topics
Directorate-General for Enterprise (DGE)