Tax increaseProposedIncome taxNational
10% allowance on retirement pensions: €3,000 sub-ceiling
The 10% allowance on pensions, capped at €4,439 per tax household, would be given a €3,000 sub-ceiling specific to retirement pensions. Maintenance payments and disability pensions would remain under the current rules. The measure would apply to the taxation of 2026 income.
Measure originators
InitiatorEPR
Roland Lescure
Ensemble pour la République
InitiatorEPR
David Amiel
Ensemble pour la République
Amount
3,000 €
Impact on public finances
Would bring in 1.4 bn €/yr2027 estimate · State
A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.
Effective date
31 December 2026
Measure impact
According to the impact assessment, 4.6 million of the 13.4 million retired households would be affected.
Official references
Law number: PLF 2027 (AN n° 3210), art. 3
Sources
PLF 2027 - texte déposéOfficial
1 October 2026
1 October 2026
7 October 2026
7 October 2026
7 October 2026
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
67%
2 / 3 steps
Pending
20 October 2026Debate 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 2026Committee examination
Parliamentary process
Amendements
Vote result
Rejected
Suppression de l’article votée en commission des finances par des amendements identiques de plusieurs groupes ; la séance publique repart du texte du Gouvernement
Completed
1 October 2026Council of Ministers
Internal validation
Validation interne
Présentation du PLF 2027 en Conseil des ministres et dépôt à l'Assemblée nationale