ExemptionProposedIncome taxNational

Employer coverage of 75% of public transport passes extended until 2029

Additional article adopted by the National Assembly at first reading (identical amendments). In article 2 III of the amending finance law for 2022 (Law no. 2022-1157 of 16 August 2022), the year 2026 would be replaced by 2029: employers could keep covering up to 75% of their employees' public transport pass, beyond the mandatory 50%, under the existing exemption regime, until 31 December 2029.

Measure originators

Amendment authorEPR
Gabriel Attal
Ensemble pour la République
InitiatorHOR
Félicie Gérard
Horizons & Indépendants
Impact on public finances

No official estimate found for this measure.

Effective date
1 January 2027

Measure impact

Affects employees who commute by public transport: the optional extra share of the pass paid by the employer would remain exempt from income tax and contributions until 2029.

Official references

Law number: PLF 2027 (AN n° 3210), art. additionnel aprÚs l'art. 3 (amdts n° I-264, I-3660)

Sources

16 October 2026
16 October 2026
16 October 2026
1 October 2026

Stated positions

Public statements by members of Parliament on this measure · 6 statements

  • Philippe NailletSOCForParliamentary debate
    « Il vise Ă©galement Ă  prolonger d’une annĂ©e supplĂ©mentaire le dispositif qui permet aux employeurs privĂ©s de prendre en charge au minimum 50 % et jusqu’à 75 % les frais de transport public. »

    Translation: It also aims to extend by one more year the scheme allowing private employers to cover at least 50% and up to 75% of public transport costs.

  • Paul MidyEPRForParliamentary debate
    « Il faut donner de la flexibilitĂ© aux employeurs afin qu’ils puissent aider leurs employĂ©s. »

    Translation: Employers must be given flexibility so that they can help their employees.

  • Elie CaliferSOCForParliamentary debate
    « Dans le contexte actuel de hausse des carburants et de hausse des prix des transports publics, avec un passe Navigo annuel qui atteindra bientÎt 1 000 euros, le maintien de ce dispositif est plus que nécessaire. »

    Translation: In the current context of rising fuel prices and rising public transport prices, with an annual Navigo pass that will soon reach 1,000 euros, keeping this scheme is more than necessary.

  • Nicolas TryznaDRForParliamentary debate
    « Autour de ces amendements, il rĂ©gnait comme un Ă©tat de grĂące : sur tous les bancs, nous Ă©tions d’accord, et le gouvernement lui-mĂȘme approuvait la mesure. »

    Translation: Around these amendments there was something like a state of grace: on all benches we agreed, and the government itself approved the measure.

  • Gabriel AttalEPRForAmendment
    « Cette prolongation répond à notre priorité : protéger les Français qui travaillent. »

    Translation: This extension meets our priority: protecting French people who work.

  • FĂ©licie GĂ©rardHORForAmendment
    « Avec la hausse du prix des carburants, chaque salariĂ© qui choisit les transports en commun doit ĂȘtre encouragĂ©. »

    Translation: With rising fuel prices, every employee who chooses public transport should be encouraged.

These statements are quoted verbatim with their source and date. They are separate from votes: only votes count in the analysis of political orientations. A position may have changed since.

Is a quote inaccurate or taken out of context? Report it via the contact page.

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 premiÚre partie du projet de loi
Completed
16 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 result
Adopted
Amendements identiques n° I-264 et I-3660 adoptés le 16 octobre 2026 en séance publique, par 96 voix contre 0 (scrutin n° 8812), portant article additionnel aprÚs l'article 3. Amendements identiques I-264 (Mme Gérard) et I-3660 (M. Attal), modifiés par la suppression du gage. Avis favorable de la commission ; le Gouvernement s'est montré favorable à la prorogation. Les amendements nos 1305 et 1395 sont tombés.
Completed
1 October 2026

Council of Ministers

Internal validation

Validation interne

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