Tax decreaseIn effectIncome taxNational
Farm replacement tax credit at 50% for farmer-mayors of municipalities with fewer than 1,000 inhabitants
The tax credit for farmers' replacement costs (Article 200 undecies of the CGI (General Tax Code)) is set at 50% of the costs incurred by the mayor of a municipality with fewer than 1,000 inhabitants who farms as a main occupation, to be replaced while carrying out the mandate, up to twelve days a year.
Measure originators
InitiatorUC
Marie-Lise Housseau
Union Centriste et Indépendants
Impact on public finances
No official estimate found for this measure.
Effective date
1 January 2026
Measure impact
A farmer who is mayor of a municipality with fewer than 1,000 inhabitants and hires a replacement on the farm for mayoral duties gets back half the cost, up to 12 days a year, from 2026 expenses.
Official references
Law number: Loi n° 2026-103 du 19 février 2026 (LF 2026), art. 34
Official Journal: JORF n° 0043 du 20 février 2026
Sources
20 February 2026
25 November 2025
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
100%
2 / 2 steps
Completed
19 February 2026President of the Republic signature
Promulgation
Publication au Journal officiel
Promulgation de la loi de finances pour 2026 (article 34)
Completed
1 January 2026Administrative implementation
Application
Entrée en vigueur de la mesure et mise en œuvre par l'administration
Applicable à l'impôt sur le revenu dû au titre de 2026 (article 1er, II, 1° de la loi de finances)