15% global minimum tax
Transposition of European Directive 2022/2523 on the OECD's 'Pillar Two'. A 15% minimum tax on the profits of multinationals and large groups through a national top-up corporate income tax
Measure originators
European origin
EUTransposition de la directive européenne sur l'imposition minimale mondiale (Pilier 2 OCDE/G20)
A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.
Measure impact
Tackles tax base erosion by ensuring that multinationals pay at least 15% tax on their profits. The Loi de finances pour 2026 (2026 budget act) lowers the application threshold from €750m to €500m in turnover, covering around 440 multinationals.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
President of the Republic signature
Publication au Journal officiel
Possible referral to Constitutional Council
Décision de conformité / censure partielle
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
Drafting of the bill (Finance Bill or Social Security Finance Bill)
Ministère compétent