Tax decreaseIn effectCorporate taxNational
Corsica investment tax credit extended to 31 December 2028
The Corsica investment tax credit (Article 244 quater E of the CGI (General Tax Code)), available to SMEs investing on the island, applies to investments made until 31 December 2028 instead of 31 December 2027.
Measure originators
Amendment authorLR
Jean-Jacques Panunzi
Les Républicains
InitiatorUC
Paul Toussaint Parigi
Union Centriste et Indépendants
Impact on public finances
No official estimate found for this measure.
Effective date
21 February 2026
Measure impact
SMEs operating in Corsica keep the tax credit on their productive investments (20%, or 30% for very small businesses) for one more year, for investments made until the end of 2028.
Official references
Law number: Loi n° 2026-103 du 19 février 2026 (LF 2026), art. 38
Official Journal: JORF n° 0043 du 20 février 2026
Sources
20 February 2026
28 November 2025
Sénat, amendement n° I-821 rect. quater au projet de loi de finances pour 2026 (adopté)Parliamentary
26 November 2025
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
100%
2 / 2 steps
Completed
21 February 2026Administrative implementation
Application
Entrée en vigueur de la mesure et mise en œuvre par l'administration
Entrée en vigueur au lendemain de la publication de la loi ; investissements éligibles jusqu'au 31 décembre 2028
Completed
19 February 2026President of the Republic signature
Promulgation
Publication au Journal officiel
Promulgation de la loi de finances pour 2026 (article 38)