Regulatory changeIn effectCorporate taxNational
French Guiana SAFER land agency: investment grant from free land transfers taxed at the corporate tax rate in force on resale
Article 44 of the 2025 budget act governs the free transfer of State land to the land development agency (SAFER) of French Guiana. The 2026 budget act specifies that the investment grant arising from these transfers is taxed at the corporate income tax rate in force when the SAFER sells the land concerned.
Measure originators
InitiatorRDPI
Georges Patient
Rassemblement des démocrates, progressistes et indépendants
Impact on public finances
No official estimate found for this measure.
Effective date
21 February 2026
Measure impact
Concerns only the French Guiana SAFER: tax on the grant matching land received free of charge falls due when the land is resold, at the corporate tax rate then in force.
Official references
Law number: Loi n° 2026-103 du 19 février 2026 (LF 2026), art. 35
Official Journal: JORF n° 0043 du 20 février 2026
Sources
20 February 2026
25 November 2025
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
100%
2 / 2 steps
Completed
21 February 2026Administrative implementation
Application
Entrée en vigueur de la mesure et mise en œuvre par l'administration
Entrée en vigueur au lendemain de la publication de la loi
Completed
19 February 2026President of the Republic signature
Promulgation
Publication au Journal officiel
Promulgation de la loi de finances pour 2026 (article 35)