Tax increaseIn effectCorporate taxNational
Extension of the exceptional contribution on large companies' profits
Extension of the exceptional contribution on the profits of large companies with turnover of €1.5bn or more. Rates vary by turnover band (€1bn–€3bn and above).
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
Extension of the corporate income tax (IS) surcharge on large companies with turnover above €1.5bn. €4bn of additional revenue for the State.
Official references
Law number: Loi n° 2026-103 du 19 février 2026 (LFI 2026)
Sources
19 February 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 - Prolongation de la surtaxe sur l'IS
Completed
1 January 2026Administrative implementation
Application
Entrée en vigueur de la mesure et mise en œuvre par l'administration
Entrée en application de la prolongation de la surtaxe sur l'IS