Tax decreaseIn effectCorporate taxNational
Higher threshold for the reduced corporate tax rate for SMEs
The reduced 15% corporate income tax (IS) rate now applies to the first €100,000 of SME profits, versus €42,500 previously.
Measure originators
General rapporteurLIOT
Charles de Courson
Libertés, Indépendants, Outre-mer et Territoires
General rapporteurLR
Jean-François Husson
Les Républicains
InitiatorGVT
Amélie de Montchalin
Gouvernement
InitiatorEPR
Roland Lescure
Ensemble pour la République
Impact on public finances
No official estimate found for this measure.
Effective date
1 January 2026
Measure impact
SMEs benefit from the reduced 15% IS rate on profits up to €100,000 (versus €42,500). Tax saving of around €5,750 per eligible SME.
Official references
Law number: Loi n° 2026-103 du 19 février 2026 (LFI 2026)
Sources
1 January 2026
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
100%
2 / 2 steps
Completed
19 February 2026President of the Republic signature
Promulgation
Publication au Journal officiel
Actors
Président de la République, Gouvernement
Loi n° 2026-103 promulguée - Modification du seuil IS PME à 100 000 euros de bénéfice
Completed
1 January 2026Administrative implementation
Application
Entrée en vigueur de la mesure et mise en œuvre par l'administration
Entrée en application de la modification du seuil IS PME