Employer coverage of public transport passes beyond 50%: exemption extended for 2026
Article 68 of the 2026 Finance Act extends for one year, to 2026, the scheme in Article 2(III) of the 2022 Amending Finance Act: optional employer coverage of employees' public transport passes beyond the mandatory 50%, up to 25% of the price, is exempt from income tax and from social security contributions.
Measure originators
No official estimate found for this measure.
Measure impact
In 2026, employers can reimburse up to 75% of employees' public transport passes without the optional part (up to 25% of the price) being subject to income tax or social security contributions. The scheme applies from 2022 to 2026.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
President of the Republic signature
Publication au Journal officiel
National Assembly has the final say
Si échec CMP
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration