Tax increaseProposedTransport taxationNational

Tax on long-distance transport infrastructure operation: rate varying up to 12.2% according to profitability

The single 4.6% rate of the tax on the operation of long-distance transport infrastructure would be replaced by a scale based on the operator's profitability. The rate would remain 4.6% below 20% profitability, rise linearly between 20% and 30%, and reach 12.2% from 30%. The tax would apply to the share of operating revenue above €120m.

Measure originators

InitiatorEPR
Roland Lescure
Ensemble pour la République
InitiatorEPR
David Amiel
Ensemble pour la République
Impact on public finances
Would bring in 800 m €/yr2027 estimate · State
Source of the estimate: PLF 2027 – Évaluations préalables des articles du projet de loi, p. 222 (Official figure)

A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.

Effective date
1 January 2027

Measure impact

Additional revenue of €800m per year, bringing the tax's yield to €1.4bn.

Official references

Law number: PLF 2027 (AN n° 3210), art. 22

Procedure timeline

Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.

67%
2 / 3 steps
Pending
20 October 2026

Debate and vote

Parliamentary process

Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)

Vote solennel prévu à l'Assemblée nationale sur la première partie du projet de loi
Completed
7 October 2026

Committee examination

Parliamentary process

Amendements

Article adopté sans modification en commission des finances (première partie)
Completed
1 October 2026

Council of Ministers

Internal validation

Validation interne

Présentation du PLF 2027 en Conseil des ministres et dépôt à l'Assemblée nationale