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France Starts 2026 Under Special Law as Budget Stalls

Ministers say they will return the finance bill to Parliament in January, with possible recourse to ordonnances or article 49.3.

Overview

  • Existing tax and spending rules remain in place on 1 January 2026, and none of the new measures in the 2026 finance bill take effect under the special law.
  • The MaPrimeRénov application window is closed for now, though files already validated but unpaid will be settled by the housing agency ANAH.
  • Aid for winegrowers, including a €130 million uprooting plan, is on hold and SMEs lose expected relief such as the next step in reducing the CVAE levy.
  • Because brackets are not reindexed, an estimated 200,000 additional households could become income-tax payers in 2026, according to press assessments.
  • The government says many delayed provisions would be applied retroactively from 1 January if adopted after the January debates, and it is prepared to use exceptional procedures to pass the budget.