Exceptional contribution on large corporate groups
Temporary corporate income tax surcharge applying to companies with a turnover above €1bn, calculated on average 2024-2025 profits
Measure originators
A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.
Measure impact
Additional tax on top of standard corporate income tax, targeting the 'windfall profits' of very large companies. Rate of 20.6% for groups with a turnover of €1bn to €3bn, and 41.2% above €3bn.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
President of the Republic signature
Publication au Journal officiel
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Joint committee
Désaccord éventuel
Debate and vote
Council of Ministers
Validation interne