Tax and social-contribution exemption on tips – 2025 extension
Extension to December 2025 of the tax and social-contribution exemption on tips voluntarily given by customers to employees. This initially temporary measure is renewed in the 2025 budget act.
Measure originators
No official estimate found for this measure.
Measure impact
Tips voluntarily given by customers are exempt from income tax and social contributions. The measure mainly concerns the restaurant, hotel and service sectors. Extended to 31 December 2025, then extended to 2028 by Article 5 of the Loi de finances pour 2026 (2026 budget act).
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
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)