Regional mobility levy: liability rules clarified and extension to overseas authorities under Article 73

Articles 118 and 119 of the 2026 Finance Act amend the regional mobility levy (Article L. 4332-8-1 of the local authorities code). Article 118 specifies that the levy is owed to the authority that introduces it by public and private employers with at least eleven employees, headcount being assessed at the level of that authority, that its base is the earned income used for employer health insurance contributions, and that it is collected and refunded like the municipal mobility levy. Article 119 allows authorities governed by Article 73 of the Constitution (Guadeloupe, Martinique, French Guiana, La Réunion, Mayotte) to introduce the levy, capped at 0.15%.