Taxes on basic nuclear installations: revised rate ranges and a floor per thermal megawatt
Article 69 (I, 6° to 9°) of the 2026 Finance Act changes the minimum and maximum limits of the rates of the taxes on basic nuclear installations, which are set by regulation within those ranges. For energy and research installations, it revises the ranges for power and research reactors and adds that, in operation, the base rate lies between €2,000 and €20,000 per megawatt of maximum thermal power and other rates between €200 and €2,000 per megawatt. It redefines the base-rate ranges for conversion, isotope separation and fuel fabrication plants, accelerators, radioactive substance plants and laboratories, and adjusts two rates of the tax on radioactive substance management facilities.
Measure originators
No official estimate found for this measure.
Measure impact
Operators of basic nuclear installations are taxed at rates set by decree within new ranges. According to the Government's explanatory memorandum, the aim is to allow a proportionate tax burden for small modular reactors, prototypes and research reactors. The impact assessment considers the effect for municipalities, intermunicipal bodies and Andra, which receive some of these taxes, impossible to quantify.
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
Debate and vote
Council of Ministers
Validation interne