This page has been automatically translated. Please refer to the page in French if needed.
Recap
2026 Finance Law: What's Changing for companies
Publié le 27 février 2026 - Entreprendre Public Service / Directorate of Legal and Administrative Information (Prime Minister)
Taxation, electronic invoicing, transport... Undertake Public Service provides an update on the provisions of the Finance Act for 2026.
Taxation
Thresholds and scales
The micro-company thresholds and the income threshold have just been changed.
Tax and social exemption zones
The 2026 finance law extends the integration of municipalities classified as rural revitalization zones (RRAs) into the France ruralités revitalization (ZFRR) zoning. In addition, it puts an end to the free urban-entrepreneurial territories (ZFU-TE) and applies new exemptions to the priority districts of the city policy (QPV).
Innovation
The Finance Act provides for several provisions relating to innovation: creation of impact JEIs, adjustments to the IR-SME scheme and extension of the collaborative research tax credit (CICo) for 3 years.
Modification of the company
The provisions of the Pact Dutreil (regime that reduces the tax cost of transmitting companies) evolves following the 2026 budget law. A new system of fiscal neutrality has also just been set up in the event of a contribution to a business subject to the tax.
E-invoicing
The e-invoicing reform will apply from 1er September 2026. The fines applicable in the event of non-compliance are changing.
Transport - delivery
The Finance Law acknowledges the application of the mobility payment in the French Overseas Territories and the extension of the exemption measures applicable to the coverage of public transport costs of employees. A new tax on small parcels is also created.