Repeal of the competitiveness and employment tax credit (CICE), still applicable in Mayotte

Section I of Article 23 of the 2026 Social Security Financing Act repeals Article 244 quater C of the General Tax Code, which established the competitiveness and employment tax credit (CICE). Mayotte was the last territory where this tax credit still applied. The repeal applies to pay from 1 January 2027; it comes with the extension to Mayotte of the general employer contribution reduction (from 2026) and of the overseas exemption known as Lodeom (from 1 July 2026).