2027 Finance Bill: key measures for businesses

On 1 October 2026, the French Government presented its Finance Bill for 2027. The bill sets out the Government’s proposed budgetary and tax measures for the year ahead. It will be examined by the French National Assembly from 13 October.

At this stage, the measures set out in the bill are Government proposals and may change during the parliamentary process.

Supporting innovation and industrial transformation

The draft budget maintains the Research Tax Credit (Crédit d’impôt recherche – CIR), which provides companies with a tax incentive for their research and development expenditure.

The Government also proposes introducing a new “Industry 4.0” accelerated depreciation scheme for SMEs and mid-sized companies investing in advanced technologies, including robotics, collaborative robotics, 3D printing, digital twins, generative artificial intelligence and advanced data analytics.

Boosting investment in green technologies

The bill also proposes extending the scope of the Green Industry Investment Tax Credit (Crédit d’impôt au titre des investissements dans l’industrie verte – C3IV).

The extension would notably cover technologies related to electricity grids, solar thermal energy, battery packs for electric vehicles and permanent magnets used in electric propulsion technologies.

Continuing to reduce business taxation

The Government has also confirmed the timetable for the gradual phase-out of the Business Value Added Contribution (Cotisation sur la valeur ajoutée des entreprises – CVAE), a tax payable by businesses above a certain level of activity.

Its complete abolition remains scheduled for 2030.

Maintaining the attractiveness of the impatriate tax regime

The Finance Bill also provides for the continuation of France’s impatriate tax regime.

Under certain conditions, this regime provides specific tax exemptions for employees and company executives recruited abroad to work in France.

Maintaining the exceptional contribution, with lower rates

The bill also provides for the exceptional contribution on the profits of large companies to remain in place in 2027.

The turnover threshold for liability would remain at €1.5 billion, while the applicable rates would be reduced compared with those previously in force.

Next steps in the legislative process

The 2027 Finance Bill will now be debated and amended by Parliament before its final adoption.

The measures presented at this stage are therefore not yet final and may be amended during parliamentary debates, first in the National Assembly and then in the Senate.