€2,500 tax credit for farms that do not use glyphosate

Article 140 of the 2021 Finance Act creates a €2,500 tax credit for agricultural businesses whose main activity is in permanent crops or on arable land, and for certain livestock farmers, that do not use plant protection products containing glyphosate during 2021 or 2022. For joint farming groups (GAEC), the amount is multiplied by the number of partners, up to four. The credit cannot be combined with the organic farming tax credit or the high environmental value tax credit. Subject to European Commission approval, it entered into force for 2021 on the day after publication of Decree No. 2021-1414 of 29 October 2021.