Structural reformProposedPublic aidNational

Progressive contribution of local authorities to the budgetary effort (CPEB) for 2027

A contribution from municipalities, EPCIs (inter-municipal bodies with their own tax powers) and departments would be introduced for 2027 for the benefit of the State budget. It would be based on actual operating revenue, with a rate depending on an index of resources and costs: from 0.5% to 2% (3% for the top two percentiles of municipalities), and from 2% to 0% for departments. Overseas authorities, the most vulnerable municipalities and departments, and contributions below €5,000 would be exempt.

Measure originators

InitiatorEPR
Roland Lescure
Ensemble pour la République
InitiatorEPR
David Amiel
Ensemble pour la République
Impact on public finances
Would bring in 2.5 bn € (one-off)2027 estimate · Several administrations
Source of the estimate: PLF 2027 – Évaluations préalables des articles du projet de loi, p. 406 (Official figure)

A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.

Effective date
1 January 2027

Measure impact

Revenue of €2.5bn for the State and an equivalent drop in local authority revenue; according to the Government, their operating expenditure could still grow in line with inflation.

Official references

Law number: PLF 2027 (AN n° 3210), art. 37

Procedure timeline

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

67%
2 / 3 steps
Pending
20 October 2026

Debate and vote

Parliamentary process

Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)

Vote solennel prévu à l'Assemblée nationale sur la première partie du projet de loi
Completed
7 October 2026

Committee examination

Parliamentary process

Amendements

Vote result
Rejected
Suppression de l’article votée en commission des finances par des amendements identiques de plusieurs groupes ; la séance publique repart du texte du Gouvernement
Completed
1 October 2026

Council of Ministers

Internal validation

Validation interne

Présentation du PLF 2027 en Conseil des ministres et dépôt à l'Assemblée nationale