Tax News 2026: What changes for businesses

Updated in March 2026 - The 2026 budget and the latest legislative texts bring several important changes for entrepreneurs and VSE/SMEs. Here is our summary of the main changes to anticipate.

Reduced rate extended to €100,000

The threshold for the reduced rate bracket of 15% is significantly raised: it goes from €42,500 to €100,000 of taxable profit for eligible SMEs (PLF 2026, amendment CF1086). This measure benefits SMEs whose turnover is less than 10 million euros and whose capital is fully paid up and at least 75% owned by individuals.

Concrete impact: a profit of €100,000 will now be fully taxed at 15% (i.e. €15,000 of IS), compared to mixed taxation previously (15% on €42,500 + 25% on the balance).

IS surcharge for large companies

An exceptional contribution applies to companies whose turnover exceeds 1.5 billion euros (threshold raised compared to the initial provisions):

• ▸Turnover between €1.5 billion and €3 billion: additional rate of 20.6%
• ▸Turnover greater than €3 billion: additional rate of 41.2%

SMEs and ETIs are not affected by this surcharge.

The thresholds for the micro-enterprise regime are raised for 2026:

Mixed activity (sales + services): total turnover must remain ≤ €203,100, including the services portion ≤ €83,600.

Exit from the regime: exceeding these thresholds over two consecutive calendar years results in exit from the micro regime on January 1 of the third year.

The franchise thresholds based on VAT applicable in 2026 are as follows:

• ▸Service activities: €37,500 turnover (increased tolerance threshold: €41,250)
• ▸Deliveries of goods: €85,000 turnover (increased tolerance threshold: €93,500)

A proposal for a single threshold of €25,000 (initially envisaged within the framework of the 2025 FL) was abandoned. The thresholds therefore remain differentiated according to the nature of the activity.

VAT on digital services

Strengthening reporting obligations for digital platforms (marketplaces). Impact on self-employed people who sell via Amazon, Etsy or Leboncoin.

The progressive elimination of the CVAE is confirmed according to the following schedule:

• ▸2026-2027: rate at 0.28%
• ▸2028: rate reduced to 0.19%
• ▸2029: rate reduced to 0.09%
• ▸2030: total removal of the CVAE

This measure gradually reduces the tax burden on the companies concerned (turnover > €500,000).

The tax and social exemptions linked to the JEI (Young Innovative Company) and JEII (Young Innovation and Growth Company) status are extended until 2028.

Also concerned:

• ▸Early reimbursement of the Research Tax Credit (CIR (French R&D tax credit))
• ▸Early repayment of the Innovation Tax Credit (CII (French innovation tax credit))

This extension offers increased visibility to innovative startups and SMEs to plan their R&D investments.

New DSN rules

The Nominative Social Declaration (DSN) is evolving with new reason codes for sick leave and paternity leave. Mandatory update of payroll software before March 1, 2026.

Revaluation of the SMIC

The minimum wage is revalued on January 1, 2026. Direct impact on:

• ▸Pay slips (pay attention to conventional minimums)
• ▸Fillon reduction calculations
• ▸Participation and profit-sharing thresholds

Electronic invoicing - Report

The deployment of mandatory electronic invoicing is organized according to a dual schedule:

Obligation to receive (all companies):

• ▸September 1, 2026: applicable to all companies, regardless of their size

Obligation to issue:

• ▸September 1, 2026: Large Enterprises (GE) and Mid-Sized Enterprises (ETI)
• ▸September 1, 2027: SMEs and micro-enterprises

Plan now to adopt compatible software (Chorus Pro, Pennylane, etc.).

Access to the simplified tax account

The impots.gouv.fr professional space offers new features: visualization of all payments, adherence to withholding tax for IS deposits.

1. ▸Check your eligibility for the reduced IS rate on €100,000 of profit
2. ▸Check your turnover thresholds if you are in a micro-enterprise (new 2026 ceilings)
3. ▸Check the VAT exemption threshold applicable to your activity
4. ▸Anticipate the CVAE reduction in your forecasts
5. ▸Apply for JEI/JEII status if you incur R&D expenses
6. ▸Update your payroll software (DSN)
7. ▸Anticipate electronic invoicing

Our team remains available for any questions on these developments. Do not hesitate to contact us for an update on the impact of these measures on your situation. To find out more about our pricing positioning (from our Essential Pack from €228 excluding VAT/month, to the Elite Pack reserved for complex missions), discover all our offers on the 2026 Prices page.

📞 01 48 48 24 14 | contact@hayot-expertise.fr