All fiscal measures
Explore all fiscal measures since 2017: increases, decreases, new taxes, public aid and removals.
French fiscal measures catalog
TaxTracker catalogs all fiscal measures adopted in France since 2017. Each measure is documented with its official source (Légifrance, Journal Officiel), estimated amount, beneficiaries and the parliamentarians who initiated the legislation. Use the filters below to search by type (increase, decrease, new tax), by beneficiary (individuals, businesses) or by legislative status.
220 fiscal measures referenced, from verified official sources. Each measure is linked to the corresponding parliamentary votes for complete traceability of the legislative process.
- New taxEnvironmental taxationAdoptedEU
EU carbon market for fuels and heating (ETS2) postponed to 2028
The start of the second EU emissions trading system (ETS2), which will put a price on carbon emitted by road fuels and building heating, is postponed from 2027 to 2028.
1 January 2028ConsumersEuropeanInitiator: Commission européenne - Tax decreaseProperty taxAdopted
Overhaul of the capital gains exemption regime for property, with an inflation adjustment coefficient
Law 2026-103 replaces the system of progressive allowances (exemption after 22–30 years) with a new mechanism based on a monetary erosion coefficient indexed to INSEE inflation. Overall tax rates are reduced from 36.2% to 15% for sales after 2 years of ownership. Very long-term owners lose the previous exemption.
1 January 2027Property ownersNationalInitiator: Amélie de Montchalin, Roland LescureRapporteur: Charles de Courson, Jean-François Husson - Tax increaseLocal business taxationAdopted
Temporary IFER increase for pre-2021 solar power plants
Temporary increase of €7.54/kW in the IFER (flat-rate tax on network businesses) rate for solar power plants commissioned before 1 January 2021, raising the IFER from €8.51 to €16.05/kW.
Brings in 50 m €/yr1 January 2027BusinessesNationalInitiator: Amélie de Montchalin, Roland LescureRapporteur: Charles de Courson, Jean-François Husson - Aid reductionSocial security and healthcareAdopted
Lower reimbursement of dental care
The range of the ticket modérateur (patient co-payment) for dental care rises from 35–45% to 50–60%, reducing the share reimbursed by Assurance maladie (public health insurance) from 1 January 2027.
1 January 2027IndividualsNationalInitiator: Stéphanie Rist - Aid reductionSocial security and healthcareAdopted
Daily benefits for workplace accidents and occupational diseases capped at 4 years
Daily benefits paid after a workplace accident or occupational disease are limited to 4 years for incidents occurring from 1 January 2027.
Brings in 30.8 m €/yr1 January 2027EmployeesNationalInitiator: Stéphanie Rist - Aid reductionSocial security and healthcareAdopted
Reduced reimbursement of medicines with moderate or low medical benefit
The patient's share rises for several categories of medicines on 1 January 2027: from 70–75% to 85–95%, from 85–90% to 93–97% and from 80–90% to 93–97%, depending on the subparagraphs of Article R.160-5 of the Social Security Code.
1 January 2027IndividualsNationalInitiator: Stéphanie Rist - Aid reductionSocial security and healthcareAdopted
Reduced reimbursement of medical devices
The patient's share for medical devices rises from 40–50% to 50–60%, and from 35–45% to 50–60% for other categories under Article R.160-5 of the Social Security Code, on 1 January 2027.
1 January 2027IndividualsNationalInitiator: Stéphanie Rist - New taxWealth taxationAdopted
Tax on personal holding companies
Annual 20% tax on the market value of non-business assets (luxury goods, yachts, sports cars) held by personal wealth holding companies controlled by French tax residents.
31 December 2026High net worth individualsNationalInitiator: Amélie de Montchalin, Roland LescureRapporteur: Charles de Courson, Jean-François Husson - Aid reductionSocial security and healthcareAdopted
Maximum benefit period for long-term sick leave cut from 3 years to 1 year
The extended period during which long-term sick leave can be compensated falls from 3 years to 1 year, except for exempting long-term conditions, for sick leave prescribed from 15 October 2026.
Brings in 600 m €/yr15 October 2026EmployeesNationalInitiator: Stéphanie Rist - Aid reductionSocial benefitsAdopted
Freeze of housing benefit income thresholds in 2026
The R0 parameter (income thresholds) and the student flat rate are not uprated in 2026 (Decree No. 2025-1401 of 28 December 2025), which reduces the benefit for some households. The full freeze of housing benefits considered in the 2026 budget bill was dropped: APL, ALF and ALS are still uprated in line with the rent reference index (IRL).
1 October 2026IndividualsNationalInitiator: Amélie de MontchalinRapporteur: Stéphanie Rist - Tax increaseSocial security and healthcareAdopted
Higher annual caps on medical deductibles and flat-rate contributions
The annual cap on medical deductibles (franchises médicales) rises from €50 to €70 and that on flat-rate contributions from €50 to €70 (from 25 to 35 procedures at €2), i.e. a maximum out-of-pocket cost of €140 per year instead of €100.
1 October 202640 €collectedIndividualsNationalInitiator: Stéphanie Rist - Aid reductionSocial security and healthcareAdopted
Reduced coverage of medical transport
Medical transport linked to a long-term condition (ALD) is covered only for exempting ALDs from 1 October 2026, and the patient's share rises from 45–55% to 50–60% on 1 January 2027.
1 October 2026IndividualsNationalInitiator: Stéphanie Rist - New aidPublic aidAdopted
Fuel aid for fishing businesses (June–August 2026)
Second round of aid of €0.25 per litre of fuel purchased by fishing businesses from 1 June to 31 August 2026, within a budget of €18m.
Costs 18 m € (one-off)28 September 20260.25 €distributedBusinessesNational - Regulatory changeCorporate taxIn effect
Mandatory e-invoicing
Phased obligation to issue and receive electronic invoices via approved private platforms, with tougher penalties (€50 per non-compliant invoice).
Brings in 2.5 bn €/yr1 September 2026BusinessesNationalInitiator: Amélie de Montchalin, Roland LescureRapporteur: Charles de Courson, Jean-François Husson - Aid reductionPublic aidIn effect
Refocusing of MaPrimeRénov'
Several types of work are no longer eligible under the "per-measure" track of MaPrimeRénov' (home renovation grant) — wood and biomass heating, heat pumps for hot water only, ventilation, insulation, solar thermal and hybrid solar — for applications submitted from 1 September 2026.
1 September 2026Property ownersNational - New aidPublic aidIn effect
CEE bonus for buying a used electric car
New bonus funded by energy savings certificates (CEE) for buying a used fully electric car, with an additional top-up for home-care professionals.
1 September 2026HouseholdsNational - Regulatory changeSocial security and healthcareIn effect
Cap on the length of sick leave
An initial sick-leave prescription is limited to 31 days and each extension to 62 days, unless medically justified, for sick leave prescribed from 1 September 2026.
Brings in 10 m €/yr1 September 2026EmployeesNationalInitiator: Stéphanie Rist - Aid reductionSocial benefitsIn effect
Shorter unemployment benefit period after a mutually agreed termination
For contracts ended by individual rupture conventionnelle (mutually agreed termination) from 1 September 2026, the maximum unemployment benefit period falls from 18 to 15 months for those under 55, and to 20.5 months for those aged 55 and over.
Brings in 940 m €/yr1 September 2026Job seekersNational - Structural reformSocial benefitsIn effect
Pensions: better recognition of quarters credited for children
For pensions starting from 1 September 2026, mothers' average annual salary is calculated over 24 years (one child) or 23 years (two or more children) instead of 25, and quarters credited for children count towards early retirement for long careers.
Costs 600 m €/yr1 September 2026Elderly peopleNational - Aid reductionPublic aidIn effect
"Coup de pouce chauffage" limited to approved heat pumps
Since 1 September 2026, the "Coup de pouce chauffage" (heating upgrade bonus) is granted only for heat pump models approved by the State (certified by an accredited third party, with the refrigerant circuit assembled in the European Economic Area).
1 September 2026Property ownersNational