Income tax exemption for operational reservists' pay written into law
Article 45 of Law No. 2026-791 of 16 August 2026 updating the military programming law inserts a new 29° bis into Article 81 of the General Tax Code: pay and allowances paid to operational reservists (Article L. 4251-1 of the Defence Code), as well as the loyalty bonus and other incentive payments, are exempt from income tax. According to the author of the amendment, this exemption previously rested on a tax instruction of 10 February 1999; the article gives it a legal basis without widening its scope.
Measure originators
No official estimate found for this measure.
Measure impact
Operational reservists of the armed forces: their pay, allowances, loyalty bonus and other incentive payments remain excluded from taxable income, now under statute. No change in tax due compared with previous practice is announced.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
President of the Republic signature
Publication au Journal officiel
Possible referral to Constitutional Council
Décision de conformité / censure partielle
National Assembly has the final say
Si échec CMP
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Committee examination
Amendements