Television advertising tax: ad sales house fees excluded and €30M allowance for nationally broadcast channels
Article 84 of the 2026 Finance Act amends the tax on television advertising and other resources of television services (earmarked for the CNC). Advertising sales house fees are excluded from the base. The threshold above which revenue is taxed, €10 million as a rule, is raised to €30 million for services broadcast to at least 95% of the metropolitan population, whereas the €30M threshold was previously reserved for services without advertising.
Measure originators
No official estimate found for this measure.
Measure impact
TV channels broadcast to at least 95% of metropolitan France are taxed only above €30M of advertising revenue and public resources, and all channels deduct their advertising sales house fees from the base.
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
President of the Republic signature
Publication au Journal officiel
National Assembly has the final say
Si échec CMP