New taxProposedPublic service fees and dutiesNational

Justice: €225 appeal stamp duty made permanent and €100 or €200 stamp duty before commercial courts

The €225 legal aid contribution, due on appeal when a lawyer is mandatory and due to expire at the end of 2026, would be made permanent and reallocated to legal aid (UNCA). The experimental contribution for economic justice would be replaced by a stamp duty extended to all commercial courts and economic activity courts: €100 for simplified procedures (payment orders, summary proceedings) and €200 for other proceedings. Legal aid recipients would be exempt.

Measure originators

InitiatorEPR
Roland Lescure
Ensemble pour la République
InitiatorEPR
David Amiel
Ensemble pour la République
Amount
225 €
Impact on public finances
Would bring in 35.4 m €/yr2027 estimate · State
Source of the estimate: PLF 2027 – Évaluations préalables des articles du projet de loi, p. 302 (Official figure)

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

Effective date
1 January 2027

Measure impact

Revenue of €35.4m in 2027, then €85.15m per year, allocated to legal aid.

Official references

Law number: PLF 2027 (AN n° 3210), art. 27

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