Income tax exemption for employees posted abroad extended to service on ships registered in Wallis and Futuna
Article 3 of the 2026 budget act adds service on board merchant ships registered in Wallis and Futuna to the list of activities qualifying for the income tax exemption on the pay of employees posted abroad (Article 81 A of the General Tax Code), which already covered service on ships on the French international register.
Measure originators
No official estimate found for this measure.
Measure impact
Seafarers resident in France working on merchant ships registered in Wallis and Futuna may, from 1 January 2026 and subject to the conditions of Article 81 A (including the length of activity outside France), be exempt from income tax on the corresponding pay.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
President of the Republic signature
Publication au Journal officiel
National Assembly has the final say
Si échec CMP
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration