Climate wealth tax (ISF climatique) with carbon bonus-malus
A wealth tax (ISF) with a climate component (bonus-malus based on the carbon footprint of assets), proposed by left-wing groups. Amendments rejected by the National Assembly on 17 October 2022 (2023 budget bill, 218 votes to 97), 25 October 2024 (2025 budget bill, 100 votes to 87) and 31 October 2025 (2026 budget bill, 233 votes to 173).
Measure originators
A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.
Measure impact
The climate wealth tax aimed to reinstate the wealth tax abolished in 2018, adding an environmental dimension. The bonus-malus system was to adjust taxation according to the carbon footprint of assets held: real estate (energy performance) and financial (green vs fossil investments).
Sources
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)
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)