Tax decreaseIn effectSocial security and healthcareNational

Levy on wholesale sales of medicines: first-tier rate cut from 1.5% to 1.3%

Article 36 of the 2026 Social Security Financing Act lowers from 1.5% to 1.3% the rate in paragraph a of article L. 138-2 of the Social Security Code (first tier of the levy paid by wholesale distributors of reimbursable medicines), from the 2026 financial year.

Measure originators

InitiatorDR
Thibault Bazin
Droite Républicaine
Impact on public finances

No official estimate found for this measure.

Effective date
1 January 2026

Measure impact

Pharmaceutical wholesale distributors pay a lower levy on their turnover from wholesale sales of reimbursable medicines, from the levy due for 2026.

Official references

Law number: Loi n° 2025-1403 du 30 décembre 2025 (LFSS 2026), art. 36
Official Journal: JORF n° 0306 du 31 décembre 2025

Procedure timeline

Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.

100%
2 / 2 steps
Completed
1 January 2026

Administrative implementation

Application

Entrée en vigueur de la mesure et mise en œuvre par l'administration

Application à la contribution due à compter de l'exercice 2026
Completed
30 December 2025

President of the Republic signature

Promulgation

Publication au Journal officiel

Promulgation de la loi n° 2025-1403 de financement de la sécurité sociale pour 2026 (article 36), publiée au JORF n° 0306 du 31 décembre 2025