ExemptionProposedLocal business taxationNational

2026 local tax relief for businesses affected by the summer 2026 wildfires

Businesses with fewer than 250 employees located in municipalities placed under lockdown or evacuated during the July-August 2026 wildfires (Gironde, Landes, Var) could obtain, on request, relief from CFE (business property tax), property tax, TEOM (household waste collection tax) and TFPNB (tax on undeveloped land) due for 2026. A drop in turnover of at least 20% between July and September 2026 would be required. Relief would be proportional to the drop between 20% and 50%, and total above that, net of insurance payouts.

Measure originators

InitiatorEPR
Roland Lescure
Ensemble pour la République
InitiatorEPR
David Amiel
Ensemble pour la République
Impact on public finances
Would cost 21 m € (one-off)2027 estimate · State
Source of the estimate: PLF 2027 – Évaluations préalables des articles du projet de loi, p. 152 (Rough estimate)

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

Effective date
1 January 2026

Measure impact

Cost of about €21m for the CFE; cost not quantifiable for property tax.

Official references

Law number: PLF 2027 (AN n° 3210), art. 14 (II)

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
Completed
7 October 2026

Committee examination

Parliamentary process

Amendements

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