Tax increaseIn effectIncome taxNational
End of the income tax exemption for Legion of Honour and Military Medal stipends
Point 3 of I of Article 17 of the 2026 budget act repeals point 7 of Article 81 of the General Tax Code, which exempted from income tax the stipends attached to the Legion of Honour and the Military Medal. The Government described it as a small tax expenditure with few beneficiaries.
Measure originators
InitiatorGVT
Amélie de Montchalin
Gouvernement
Impact on public finances
No official estimate found for this measure.
Effective date
1 January 2026
Measure impact
Stipends paid to holders of the Legion of Honour and the Military Medal become part of taxable income from the income tax due for 2026. The Government considers the budgetary effect negligible.
Official references
Law number: Loi n° 2026-103 du 19 février 2026 (LF 2026), art. 17 (I, 3°)
Official Journal: JORF n° 0043 du 20 février 2026
Sources
20 February 2026
14 October 2025
14 October 2025
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
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3 / 3 steps
Completed
19 February 2026President of the Republic signature
Promulgation
Publication au Journal officiel
Loi n° 2026-103 de finances pour 2026 promulguée (JORF n° 0043 du 20 février 2026) - Article 17
Completed
2 February 2026National Assembly has the final say
Parliamentary process
Si échec CMP
Actors
Sébastien Lecornu
Vote result
Adopted without a vote (Article 49.3)
Responsabilité du Gouvernement engagée (article 49, alinéa 3) en lecture définitive ; après le rejet des motions de censure, le PLF 2026 est considéré comme adopté. Disposition issue de l'article 5 du projet de loi du Gouvernement (suppressions de dépenses fiscales), devenu l'article 17.
Completed
1 January 2026Administrative implementation
Application
Entrée en vigueur de la mesure et mise en œuvre par l'administration
Application à l'impôt sur le revenu dû au titre de 2026 (article 1er, II, 1° de la loi)