€40 tax on the exchange of a foreign driving licence
Article 128(III) of the 2026 Finance Act extends the driving licence renewal tax (Articles L. 421-168 et seq. of the code on taxes on goods and services) to the exchange of a licence issued by a foreign authority, at €40. The rate remains €25 for a replacement of a licence that was not presented or was damaged.
Measure originators
No official estimate found for this measure.
Measure impact
Applies to holders of a foreign driving licence who exchange it for a French one: €40 per exchange from 1 May 2026 (first day of the third month after publication of the Act). A replacement for a licence that was not presented or was damaged remains taxed at €25.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
Possible referral to Constitutional Council
Décision de conformité / censure partielle
President of the Republic signature
Publication au Journal officiel
National Assembly has the final say
Si échec CMP
Council of Ministers
Validation interne