Exceptional contribution on large companies' profits renewed for a third year at reduced rates
The exceptional contribution on large companies' profits created by the 2025 budget act would be renewed for a third financial year. It would still apply to companies with turnover of at least €1.5bn. Its rates would be reduced to 15.7%, and to 31.4% for companies with turnover of at least €3bn, with smoothing between €1.5bn and €1.6bn.
Measure originators
A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.
Measure impact
Revenue of €5bn from instalments paid in 2027, then €500m in 2028.
Official references
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)
Committee examination
Amendements
Council of Ministers
Validation interne