Tax decreaseIn effectVAT and consumption taxesNational

5.5% VAT extended to white canes and their electronic devices

The order of 15 May 2026 adds to the list of equipment for blind and visually impaired people subject to the reduced 5.5% VAT rate (Article 278-0 bis of the General Tax Code and Article 30-0 B of Annex IV) coloured 'white cane' type canes and the electronic or optronic assistance devices specially designed to be used with them, intended to help visually impaired people move around, find their way, signal their presence or take part in social life.

Measure originators

InitiatorEPR
David Amiel
Ensemble pour la République
Impact on public finances

No official estimate found for this measure.

Effective date
30 May 2026

Measure impact

Since 30 May 2026, buying a white cane or an associated electronic device is subject to 5.5% VAT instead of the standard 20% rate.

Official references

Law number: Arrêté du 15 mai 2026 (CGI, annexe IV, art. 30-0 B)
Official Journal: JORF n° 0124 du 29 mai 2026

Procedure timeline

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

100%
2 / 2 steps
Completed
30 May 2026

Entry into force

Application

Immédiate ou à la date prévue

Entrée en vigueur le lendemain de la publication
Completed
29 May 2026

Publication in Official Journal

Publication
Actors
David Amiel
Publication de l'arrêté du 15 mai 2026 au Journal officiel (JORF n° 0124 du 29 mai 2026)