Regional councillors excluded from the income tax exemption on local elected officials' allowances
The amendment amends Article 81(1°) of the General Tax Code, which exempts from income tax the share of local elected officials' allowances deemed to cover expenses: regional councillors are excluded from this exemption.
Measure originators
No official estimate found for this measure.
Measure impact
Regional councillors would be taxed on the share of their allowances currently exempt as expense cover. Adopted against the opinion of the finance committee and the Government.
Official references
Sources
Stated positions
Public statements by members of Parliament on this measure · 4 statements
« Allez-vous maintenant accepter de supprimer la niche fiscale dont bénéficient les conseillers régionaux ? […] Pourtant, il n’est pas légitime puisque les conseillers régionaux n’ont pas, à proprement parler, de frais, la plupart de leurs dépenses étant remboursées »
Translation: Will you now agree to abolish the tax break enjoyed by regional councillors? […] Yet it is not legitimate, since regional councillors do not, strictly speaking, have expenses, most of their costs being reimbursed
15 October 2026Parliamentary debate · assemblee-nationale.fr« vous vous apprêtez, semble-t-il, à rejeter également la suppression de l’avantage fiscal accordé aux conseillers régionaux. Les membres du groupe La France insoumise devraient faire preuve de davantage de cohérence. »
Translation: you are apparently about to also reject the removal of the tax advantage granted to regional councillors. The members of the La France insoumise group should show more consistency.
15 October 2026Parliamentary debate · assemblee-nationale.fr« Je le répète, ces indemnités ne constituent pas un salaire. Elles compensent, dans de nombreux cas, une perte de revenu liée au temps consacré à l’exercice d’un mandat, au service de la collectivité et de l’intérêt général. »
Translation: I repeat, these allowances are not a salary. In many cases they compensate for a loss of income linked to the time devoted to holding office, in the service of the community and the general interest.
15 October 2026Parliamentary debate · assemblee-nationale.fr« Je ne suis pas opposé à ce que l’on ait un débat à ce sujet, mais il faut prendre en compte l’ensemble des collectivités territoriales »
Translation: I am not opposed to having a debate on this subject, but all levels of local government must be taken into account
15 October 2026Parliamentary debate · assemblee-nationale.fr
These statements are quoted verbatim with their source and date. They are separate from votes: only votes count in the analysis of political orientations. A position may have changed since.
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Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Council of Ministers
Validation interne