New taxIn effectSocial security and healthcareNational

Exceptional contribution from supplementary health insurers

Exceptional contribution of 2.05% levied on members' premiums paid to supplementary health insurers, for 2026 only, in exchange for a freeze on premiums.

Measure originators

InitiatorGVT

Bruno Le Maire

Gouvernement

General rapporteurDR

Thibault Bazin

Droite Républicaine

Impact on public finances

Brings in 1 bn € (one-off)2026 estimate · Social security

Source of the estimate: PLFSS 2026 – Annexe 9 : fiches d'évaluation préalable des articles (article 7, contribution des organismes complémentaires au titre de 2026) (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 2026

Measure impact

Supplementary health insurers (mutual insurers, insurance companies, provident institutions) must pay an exceptional contribution of 2.05% calculated on all of their members' premiums. Temporary measure for 2026 only. In return, supplementary insurers are prohibited from raising their premiums in 2026 (freeze at 2025 levels).

Official references

Law number: LFSS 2026

Sources

Klesia - Cotisations sociales LFSS 2026Analysis

15 January 2026

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

Entrée en vigueur de la contribution exceptionnelle des complémentaires santé et du gel des tarifs pour 2026

Source

Completed

30 December 2025

President of the Republic signature

Promulgation

Publication au Journal officiel

Actors

Président de la République, Gouvernement

LFSS 2026 promulguée - Contribution exceptionnelle de 2,05% sur les cotisations des complémentaires santé pour 2026

Source