New tax measures 2026: businesses

Updated April 4, 2026 - In taxation, the hardest thing is not hearing about something new. It is to distinguish what is really in force, what has been suspended and what only concerns a very limited scope. The new tax measures 2026 from Finance Act No. 2026-103 of February 19, 2026 affect both corporate taxation, managers' assets and reporting obligations.

The 2026 Finance Act brings concrete measures: extension of goodwill amortization until December 31, 2029, creation of a corporate tax exemption for companies located in QPV (priority neighborhoods), a new 20% tax on non-professional assets of patrimonial holdings, and tougher penalties for electronic invoicing (mandatory from September 1, 2026). The PFU becomes reversible, micro-enterprise thresholds are revalued and the CIR continues to evolve. Here is the detail of each measure and its impact on your business.

The 2026 Finance Act (published in the Official Journal of February 20, 2026) introduces several structural measures. Not all concern all businesses, but each can have a significant impact depending on your situation. Here are the 2026 tax measures that deserve your attention.

The official pages of Service-Public.fr indicate that the generalized lowering of the basic franchise thresholds provided for by the finance law has been suspended until the end of 2026. This is a major point for small structures and managers who thought they would have to switch very quickly to a new framework.

In parallel, the micro-entrepreneur régime ceilings have been subject to a triennial review for the 2026-2028 period:

• 203,100 € (up from 188,700 €) for sales of goods activities;
• 83,600 € (up from 77,700 €) for service activities and furnished rentals.

The €15,000 threshold for unclassified tourist furnished rentals is not revalued.

The BOFiP doctrine relating to the research tax credit was updated in August 2025 following the finance law of February 14, 2025. These adjustments will continue to have their effects in 2026, in particular on the eligibility of certain expenses and the supervision of outsourcing.

The 2026 Finance Act also creates a new category: young innovative impact companies (JEII). These companies must carry out research expenses éligible for the CIR or CICo representing between 5% and 20% of their fiscally déductible expenses, while meeting the criteria of the social and solidarity economy. They benefit from enhanced tax advantages, notably an IR-PME reduction rate raised to 40% for payments made between February 21, 2026 and December 31, 2028.

The collaborative research tax credit (CICo) and the green industry investment tax credit (C3IV) are extended until December 31, 2028.

The mandatory transition to electronic invoicing takes effect from September 1, 2026. The 2026 Finance Act significantly strengthens the penalty régime:

• failure to issue an electronic invoice is penalized by a fine of €50 per invoice (up from €15), capped at €15,000 per year;
• failure to use an approved platform for receiving invoices results in a 3-month formal notice, then a fine of €500, renewable every 3 months at €1,000 as long as the breach persists;
• non-compliance with transaction or payment data transmission obligations is penalized by a fine of €500 per transmission (up from €250), capped at €15,000 per year.

The référence to the free electronic invoicing solution has been removed. Companies therefore have an interest in anticipating the choice of their dematerialization platform (PDP) or dematerialization partner (PD).

The deductibility of goodwill amortization, initially limited to acquisitions made between January 1, 2022 and December 31, 2025, is extended until December 31, 2029 (Article 13 of the 2026 Finance Act). This derogatory measure to Article 39-1-2° of the CGI concerns goodwill acquired during this extended period.

For companies that acquired goodwill in 2025 or planning an acquisition in 2026, this extension provides valuable visibility for optimizing their investment strategy.

Companies created or taken over between January 1, 2026 and December 31, 2030 in a priority neighborhood of city policy (QPV) can benefit from a corporate tax exemption. Conditions: carry out a commercial or artisanal activity, employ fewer than 50 employees, achieve a turnover or total balance sheet of less than 10 million euros. The exemption is total for the first 5 years, then dégressive over the following three years.

Conversely, the exemption régime in urban free zones – entrepreneur territories (ZFU-TE) is not renewed for creations from January 1, 2026. Companies already benefiting from the scheme before this date continue to enjoy it normally.

The 2026 Finance Act legalizes an administrative tolerance accepted since 2023: the transfer of éléments from the professional assets of a sole proprietorship (or EIRL) to an EURL is now treated as a contribution giving right to deferral of taxation on capital gains and stock profits (Article 151 octies D of the CGI).

Since January 1, 2026, this principle of tax neutrality also applies to contributions by an EI subject to corporate tax of all its professional assets or a complete branch of activity to another company also subject to corporate tax (new Article 210 E bis of the CGI).

The tax documentation published by the DGFiP recalls specific deadlines in 2026 for groups falling under Pillar 2 (15% global minimum tax). International groups with consolidated turnover exceeding 750 million euros must comply with reporting obligations and, where applicable, pay the top-up tax. This subject does not concern all SMEs, but it matters for international groups and their French subsidiaries.

The 2026 Finance Act creates a 20% tax on non-professional assets held by so-called "patrimonial" holdings. This concerns French or foreign holdings subject to corporate tax that cumulatively meet these conditions:

• the market value of all their assets is greater than or equal to €5 million;
• more than half of their income comes from passive income (dividends, interest, rents, royalties);
• they are controlled by a natural person.

The tax base covers vehicles not used for professional activities, yachts, works of art, jewelry, precious metals, wines and racehorses. This tax is not déductible from corporate income tax. Shareholder managers of patrimonial holdings should audit their structure to assess exposure.

Until now, the option for the progressive income tax scale instead of the single flat-rate withholding tax (PFU) was irrevocable. The 2026 Finance Act removes this irrevocability. The taxpayer will now be able to modify their option retrospectively within the three-year claim period.

This measure will apply from the income tax due for the year 2026 and subsequent years. It offers valuable flexibility to managers whose situation changes (change in TMI, variation in capital income, etc.).

In addition, the income tax scale is revalued by 0.9% for 2025 income:

• up to €11,600: 0%;
• from €11,601 to €29,579: 11%;
• from €29,580 to €84,577: 30%;
• from €84,578 to €181,917: 41%;
• above €181,917: 45%.

The Dutreil Pact sees its conditions significantly tightened. The duration of the individual commitment to retain shares increases from 4 to 6 years. In addition, the 75% exemption now only applies to strictly professional assets: so-called "luxury" goods (non-professional housing, works of art, high-value jewelry, tourist vehicles) are excluded from the exempt base if they have not been exclusively allocated to professional activity for at least 3 years.

What changes in 2026 is not limited to texts. The real gain often comes from better organization of VAT, corporate tax, tax return and tax documentation deadlines. The exceptional contribution on the profits of large companies (threshold raised to 1.5 billion euros of turnover) is extended for one year. The CVAE continues its progressive elimination trajectory until 2030.

We translate new tax developments into operational impacts: thresholds, calendar, documentation, structuring and management decisions. From auditing your exposure to the patrimonial holdings tax to preparing for electronic invoicing, we secure your transition.

**Take** stock of the measures that concern you

As of April 4, 2026, the correct reading of the new tax measures 2026 consists of separating effective measures, suspensions and targeted obligations. Between electronic invoicing in September, the tax on patrimonial holdings, the reversibility of the PFU and the new exemptions in QPV, each manager must assess the concrete impact on their structure. It is this reading that allows you to act quickly, without unnecessary noise.

(Official sources: legifrance.gouv.fr - law No. 2026-103 of February 19, 2026, Service-Public.fr - VAT franchise 2026, BOFiP BOI-BIC-CHG-40-60-10 - CIR update, impôts.gouv.fr - Pillar 2 FAQ and electronic invoicing, économie.gouv.fr - electronic invoicing calendar, bpifrance-creation.fr - 2026 finance law summary, Article 39-1 of the CGI, Article 151 octies D of the CGI, Article 210 E bis of the CGI)