Insurance premium tax exemption for hospital staff group income-protection contracts
Article 90 of the 2026 Finance Act extends to the hospital civil service the exemption from the tax on insurance contracts (Article 998, 2° of the General Tax Code) for group supplementary social protection contracts covering income-protection risks, which already applied to contracts for State and local authority staff. It applies to premiums due from 1 January 2026.
Measure originators
No official estimate found for this measure.
Measure impact
Group income-protection contracts (incapacity, disability, death) taken out by public hospitals for their staff no longer bear the insurance contract tax on premiums due from 1 January 2026.
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
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration