Tax decreaseProposedEnergy excise dutiesNational

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

InitiatorEPR
Roland Lescure
Ensemble pour la République
InitiatorEPR
David Amiel
Ensemble pour la République
Impact on public finances
Would cost 39.5 m €/yr2027 estimate · State
Source of the estimate: PLF 2027 – Évaluations préalables des articles du projet de loi, p. 202 (Rough estimate)

A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.

Effective date
1 January 2026

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

Law number: PLF 2027 (AN n° 3210), art. 20

Procedure timeline

Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.

67%
2 / 3 steps
Pending
20 October 2026

Debate and vote

Parliamentary process

Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)

Vote solennel prévu à l'Assemblée nationale sur la première partie du projet de loi
Completed
7 October 2026

Committee examination

Parliamentary process

Amendements

Article adopté sans modification en commission des finances (première partie)
Completed
1 October 2026

Council of Ministers

Internal validation

Validation interne

Présentation du PLF 2027 en Conseil des ministres et dépôt à l'Assemblée nationale