Taxes on basic nuclear installations: reduced rates during construction
Reduced rates of the taxes on basic nuclear installations would be created for the construction phase, between the construction authorisation and the commissioning authorisation. They would notably apply to the Jules Horowitz reactor, DIADEM, future EPR2, SMR and AMR reactors and the Cigéo project. The measure would apply retroactively from 1 January 2026.
Measure originators
A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.
Measure impact
Revenue loss of at most €37m for 2026 and €39.5m for 2027; about €1bn of relief over the construction of the six EPR2 reactors.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Committee examination
Amendements
Council of Ministers
Validation interne