New tax measures 2026: businesses
What tax measures are really new or confirmed in 2026 for companies and their managers? Progress update as of March 29, 2026.
Expert note: This article was written by our chartered accountancy firm. Information is current as of 2026. For a personalised review of your situation, contact us.
New tax measures 2026: companies
Updated March 29, 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. As of March 29, 2026, several subjects deserve the attention of companies and their leaders.
1. The reform of VAT franchise thresholds remains suspended
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.
2. The CIR has been adjusted and the doctrine has been updated
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.
3. Very large groups follow the first Pillar 2 deadlines
The tax documentation published by the DGFiP recalls specific deadlines in 2026 for groups falling under Pillar 2. This subject does not concern all SMEs, but it matters for international groups and their French subsidiaries.
4. Calendar obligations remain a subject of competitiveness
What changes in 2026 is not limited to texts. The real gain often comes from better organization of VAT, IS, tax collection and tax documentation deadlines.
To go further, see Taxation 2026, our guide to expenses eligible for the CIR and Tax package submission deadline 2026.
Hayot Expertise Advice: In 2026, the competitive tax advantage does not only come from a legal novelty. It comes above all from your ability to quickly identify what really concerns you.
Our support
We translate new tax developments into operational impacts: thresholds, calendar, documentation, structuring and management decisions.
👉 Take stock of the measures that concern you
Conclusion
As of March 29, 2026, the correct reading of the new tax measures consists of separating effective measures, suspensions and targeted obligations. It is this reading that allows you to act quickly, without unnecessary noise.
📞 Want to know which 2026 measures really impact your business? We can filter useful information and turn it into an action plan. Make an appointment with Hayot Expertise
(Official sources: Service-Public.fr - franchise based on VAT 2026, BOFiP - update of the CIR in 2025, impots.gouv.fr - Pillar 2 FAQ)
Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
Need a quote or personalised advice?
Our accountancy firm supports you through all your steps. Get a free quote to review your situation and receive a bespoke fee proposal, or contact us directly.