Tax decreaseIn effectPublic aidNational

€2,500 tax credit for high environmental value (HVE) certification opened to certifications issued in 2026

The €2,500 tax credit for farms certified as high environmental value (Article 151 of the 2021 budget act) is opened to certifications issued in 2026, after those of 2022 to 2025. Combined public aid for certification and the HVE and organic farming tax credits remains capped at €5,000; amounts are multiplied by the number of partners for GAEC partnerships, up to four times.

Measure originators

Amendment authorRDSE

Henri Cabanel

Rassemblement Démocratique et Social Européen

InitiatorINDEP

Emmanuel Capus

Les Indépendants - République et Territoires

Amendment authorUC

Franck Menonville

Union Centriste et Indépendants

Amendment authorSER

Sebastien Pla

Socialiste, Écologiste et Républicain

Amendment authorLR

Stéphane Sautarel

Les Républicains

Amount

€2,500

Impact on public finances

No official estimate found for this measure.

Effective date

1 January 2026

Measure impact

A farm certified HVE in 2026 receives a €2,500 tax credit (up to €10,000 for a GAEC with four or more partners). For these certifications, the credit can only be set against tax due: any excess is not refunded.