What will taxation look like in 2026 ?

Since 1 January 2026, French taxation has been evolving in a unique climate: a finance bill still under discussion, measures suspended or expired, and new rules already in force. This context may legitimately cause concern for individuals, investors and business leaders.

👉 The good news is that despite a more complex tax framework, solutions still exist. However, you need to be aware of them, anticipate them and adapt them to your personal situation.

A start to the year marked by tax uncertainty

The examination of the draft finance bill for 2026 resumed in early January in the National Assembly for a second reading. Pending its final adoption, a special law ensures the continuity of the State.

At the same time, the Social Security Financing Act for 2026 came into full effect on 1 January.

As a result:

some rules are already applicable,

others are temporarily suspended,

and several measures are still awaiting confirmation, renewal or modification.

This fiscal uncertainty makes a strategic and personalised approach more important than ever.

What already applies in 2026: a direct impact on income and wealth

Several changes have been confirmed and must be taken into account in wealth management decisions starting now:

Increase in the CSG (+1.4%) on certain income from wealth and investments

Revaluation of the PASS to €48,060, with an impact on contributions and retirement savings ceilings (PER, Madelin, etc.)

Increase in the minimum wage and interns' allowances, affecting labour costs

Changes to the DPE (energy performance certificate) favourable to certain electrically heated homes

Stronger supervision of transfers (inheritance, gifts, crypto-assets)

Maintenance or temporary extension of certain exemption schemes, particularly with regard to capital gains on property or furnished rentals under certain conditions.

👉 These measures are not tax neutral, but they also open up opportunities for optimisation, particularly in terms of property investment, income structuring and inheritance strategy.

What is disappearing (or remains pending): more selective taxation

Conversely, several measures have ended on 31 December 2025 or are currently suspended:

No automatic revaluation of the income tax scale (at this stage)

Temporary suspension of MaPrimeRénov’

End of certain tax credits and reductions (charging stations, increased property deficit, housing adaptation, green industry, etc.)

Uncertainty regarding the VAT exemption threshold for 2026

Disappearance of temporary measures with significant fiscal leverage

In this context, there is no longer any room for fiscal improvisation. Every decision taken without a comprehensive vision can have lasting costs.

Taxation in 2026: suffer or take control?

Taxation is not just a set of constraints. It is also — and above all — a tool for managing your assets.

Even within a stricter framework:

there are choices of suitable structures (ownership, operation, transfer),

trade-offs between immediate income and capitalisation,

investment strategies that are still effective when properly calibrated,

and legal leeway to reduce the overall tax burden.

👉 The key is not to avoid taxation, but to understand and anticipate it.

Our role: transforming tax constraints into strategy

In a changing environment such as that of 2026, support becomes essential. Each situation deserves a tailor-made analysis, taking into account:

your income,

your assets,

your plans (investing, transferring, optimising, securing),

and future legislative changes.

📌 Taxation is changing, but so are the solutions.

Provided we adopt a comprehensive, rigorous and proactive approach.