1. QPV: a new exemption regime replaces ZFU-TE zones
This is a significant change of direction for entrepreneurs based in certain priority geographical areas.
TheUrban free enterprise zones (ZFU-TE)are being abolished. From1 January 2026, the tax exemptions attached to them are no longer extended, and businesses created in these zones after that date no longer benefit from them.
In their place,priority neighbourhoods for urban policy (QPV)become the sole priority-area zoning. Businesses that create or take over an activity there between1 January 2026 and 31 December 2030may benefit from a tapered income tax or corporation tax exemption:
- Full exemptionfor the first 5 years,
- then tapered at60%, 40% and 20%over the following three years.
This scheme covers commercial and craft activities and healthcare professions, provided the business employsfewer than 50 employeesand hasannual turnover below €10 million.
Remember:If you are based in a QPV or plan to set up there, this new regime can represent a significant tax opportunity over 8 years.
2. Exceptional contribution on profits: large companies called upon again
The 2026 finance act renews for another year theexceptional contribution on large companies' profits, a surcharge intended to make large groups contribute more to reducing the public deficit.
Good news for mid-caps: the taxation threshold is raised. Only companies withturnover above €1.5 billion(compared with €1 billion in 2025) are affected.
Rates remain unchanged: 20.60% for turnover between €1.5 and €3 billion, and 41.20% above €3 billion.
The taxable base is calculated on the average corporation tax due for financial years 2025 and 2026, with a 98% advance payment due on15 December 2026for companies with a 31 December year end.
In short:If your turnover is below €1.5 billion, you are not affected by this contribution.
3. Micro-enterprise: new turnover thresholds in 2026
Are you a micro-entrepreneur or planning to become one? The annual turnover ceilings for remaining in this tax regime change in 2026.
The new ceilings are as follows:€203,100for sale of goods, objects, supplies or food to take away or consume on the premises, and€83,600for services or accommodation services. For mixed activities, total turnover must not exceed €203,100 including a maximum of €83,600 for the services element.
If you exceed these thresholds for two consecutive years, you automatically move to a real tax regime. That means more accounting obligations, full bookkeeping and, in some cases, VAT liability.
Tip:Monitor your turnover closely during the year. A one-off exceedance in a single financial year does not trigger a change of regime, but two consecutive years do.
4. Pacte Dutreil reform: targeted tightening for large family businesses
ThePacte Dutreilis a tax scheme that significantly reduces the cost of transferring a business within the family. The 2026 finance act introduces two notable changes.
First measure: assetsnot exclusively allocated to the business activityare now excluded from the 75% exempt base. This covers so-called "luxury" assets such as homes not used for business purposes, works of art, passenger vehicles or jewellery.
Second measure: theindividual holding period for sharesincreases fromfour to six years.
These tightenings mainly target large family businesses. SMEs and micro-businesses are largely unaffected.
Plan ahead:If you are considering a business transfer in the medium term, review with your accountant the composition of your business assets and the impact of these new rules.
5. CVAE: gradual abolition maintained until 2030
Thebusiness value-added contribution (CVAE)— a local tax calculated on value added — is not abolished overnight. The 2026 finance act maintains itsgradual abolition until 2030.
In 2026 and 2027, effective tax rates vary according to turnover excluding tax. Businesses with turnover below €500,000 are exempt (0% rate). Above that, the rate rises progressively according to formulae, reaching a maximum of 0.28% for businesses exceeding €50 million turnover.
In practice:For the vast majority of micro-businesses and SMEs, CVAE remains nil or very low. Total abolition is planned by 2030.
6. Till software: return of individual certification
A welcome reversal for professionals using till software.
The 2025 finance act had removed the possibility of obtaining anindividual certificate of compliancedirectly from till software publishers. Only a certificate issued by an accredited body was to be valid, due to take effect on 31 August 2026.
The 2026 finance act reverses this. Professionals can once again obtain anindividual certificate directly from their till software publisher.
What changes:You do not need to apply to a third-party certification body to certify your till software compliance.
7. Tip exemption extended until 2028
Good news for customer-facing sectors: thetip exemptionis extended until2028.
Tips paid to employees whose monthly pay is below1.6 times the minimum wageare not subject to income tax or social security contributions — provided they are not charged to customers.
Key takeaways
The 2026 finance act brings several developments to watch closely:
- TheZFU-TE zones disappearin favour of a new exemption regime inQPV areas, valid until 2030.
- Theexceptional contributionon profits is renewed, but reserved for businesses exceeding€1.5 billionturnover.
- TheMicro-enterprisethresholds are raised to€203,100(sales) and€83,600(services).
- ThePacte Dutreilis tightened: luxury assets excluded and holding period extended to6 years.
- TheCVAEcontinues its gradual abolition until 2030.
- Theindividual till software certificateis restored.
- Thetip exemptionis extended until 2028.
To review the impact of these measures on your personal situation, please contact our firm.