Tax increaseIn effectSocial security and healthcareNational

Reduction of exemptions for young farmers

Gradual limitation of social contribution exemptions for young farmers (aged 18–40), with a tapering system over 5 years.

Measure originators

InitiatorGVT

Bruno Le Maire

Gouvernement

General rapporteurDR

Thibault Bazin

Droite Républicaine

Impact on public finances

Costs 25.1 m €/yr2025 estimate · State

Source of the estimate: PLFSS 2025 – Annexe 9, fiches d'évaluation préalable (article 5 – Cumul de l’exonération JA et des taux réduits) (Indirect official figure)

A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.

Effective date

28 February 2025

Measure impact

Tapering exemptions: 65% in year 1 (ceiling €3,612), 50% in year 2, 35% in year 3, 25% in year 4, 15% in year 5 (ceiling €834). Reduces support for new farm businesses.

Official references

Law number: Loi n° 2025-199 du 28 février 2025 (LFSS 2025)

Sources

Economie.gouv - LFSS 2025 : ce qui changeOfficial

28 February 2025

Procedure timeline

Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.

100%

2 / 2 steps

Completed

28 February 2025

President of the Republic signature

Promulgation

Publication au Journal officiel

Law n° 2025-199 (LFSS 2025) promulgated by President

Source

Completed

28 February 2025

Administrative implementation

Application

Entrée en vigueur de la mesure et mise en œuvre par l'administration

Reduction of exemption for young farmers contributions effective

Source