Taxation

Transport costs and tips: extension of the exemption measures in 2026

Publié le 31 décembre 2025 - Entreprendre Public Service / Directorate of Legal and Administrative Information (Prime Minister)

Pending the adoption and publication of the 2026 Finance Law, the Official Bulletin of Social Security (BOSS) and the Official Bulletin of Public Finances (Bofip) have indicated that the 75% coverage of public transport costs and tips provided by customers will continue to be exempt from social contributions and income tax at 1er January 2026.

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Image 1Crédits: Jovannig - stock.adobe.com

Maintenance of 75% coverage of home-to-work transport costs

Employers covering the public transport costs of their employees up to 75% (i.e. beyond the mandatory 50% coverage) will continue to be exempt from social security contributions and income tax on this coverage for the year 2026.

The scheme applies to:

  • public transit passes:
  • public bicycle rental services.

Reminder

The employer's coverage only applies to subscription cards (annual, monthly or weekly). Tickets purchased individually by the employee are therefore not affected by this scheme.

Extension of the tax and social exemption for tips

In application since 2022, the exemption from tax and social charges on tips paid will remain applicable to 1er January 2026.

It concerns tips not imposed on customers and paid to employees (in contact with customers) whose monthly remuneration is less than 1.6 Smic (€2916.85 gross in 2026).

The business lines such as catering, hospitality and hairdressing are therefore affected.

The aim of this measure is to reduce the burden on the employer and to protect the purchasing power of employees, since tips are exempt:

  • CSG and CRDS;
  • social insurance contributions;
  • contributions to family allowances;
  • AT-MP contributions;
  • the contribution of solidarity autonomy (CSA);
  • the apprenticeship tax;
  • of theAGS: titleContent ;
  • of the contribution Final: titleContent ;
  • contribution to social dialog;
  • the mobility payment;
  • the contribution to vocational training (CFP);
  • income tax for the employee.

Please note

Self-employed workers are not affected by this scheme.

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