New taxProposedCorporate taxNational

Exceptional contribution from large shipping companies restored at 8%

The exceptional contribution on the operating profit of large shipping companies subject to the tonnage tax, created in 2025, would be restored for the second financial year ending on or after 31 December 2025. Its rate would be set at 8% and its base would be the operating profit for the year. It would not require advance payment.

Measure originators

InitiatorEPR

Roland Lescure

Ensemble pour la République

InitiatorEPR

David Amiel

Ensemble pour la République

Impact on public finances

Would bring in 300 m € (one-off)2027 estimate · State

Source of the estimate: PLF 2027 – Évaluations préalables des articles du projet de loi, p. 160 (Official figure)

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

Effective date

31 December 2026

Measure impact

Revenue of €0.3bn, allocated to AFITF (the French transport infrastructure financing agency).

Official references

Law number: PLF 2027 (AN n° 3210), art. 15 (II)

Sources

PLF 2027 - texte déposéOfficial

1 October 2026

PLF 2027 – Évaluations préalables des articles du projet de loiOfficial

1 October 2026

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

Source

Completed

7 October 2026

Committee examination

Parliamentary process

Amendements

Article adopté sans modification en commission des finances (première partie)

Source

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

Source