Introduction
No adjustment of the income tax scale, higher interest rate on PEL savings accounts, a change in the calculation method for energy performance certificates (DPE) in favor of electric heating, an increase in the minimum wage (Smic)… Find out what will change for you at the start of 2026.
Tax and Finance
Manual gifts and cash gifts: reporting must now be done online
From 1 January 2026, the reporting of manual gifts (cash, movable property – works of art, jewelry, cars, etc. – shares) between private individuals must be carried out exclusively online, with certain exceptions, via the Tax Authority’s digital service on impots.gouv.fr in the personal user area.
PEL: increase in interest rate
Housing Savings Plans (PEL) opened from 1 January 2026 will earn interest at a rate of 2%, compared with 1.75% for plans opened as of 1 January 2025.
Please note that the interest rate is fixed at the time the account is opened.
Change in the statutory interest rate
The statutory interest rate is used to calculate late payment penalties owed to a creditor. The rates applicable for the first half of 2026 were set by decree on 15 December and published in the Official Journal on 26 December 2025. They apply from 1 January 2026.
Gradual ban on “forever chemicals” in certain products
From 1 January 2026, the manufacture, import, export, and marketing of the following products containing PFAS will be prohibited:
- cosmetics,
- ski wax,
- clothing, footwear, and their waterproofing treatments (excluding protective clothing, such as for the military and firefighters).
This measure aims to protect the population and the environment from risks associated with per- and polyfluoroalkyl substances (PFAS).
Green and Energy Transition
Energy Performance Certificate (DPE): new calculation method for electrically heated homes
The calculation of the energy performance certificate (DPE) will change from 1 January 2026. A decree of 13 August 2025 adjusts the electricity conversion coefficient.
This change will improve the energy rating of certain electrically heated homes. No home will receive a worse rating.
All DPEs and energy audits issued from 1 January 2026 will automatically use the new coefficient. Documents issued in 2025 and earlier will remain valid and can be updated free of charge, without a new visit from the energy assessor, via the Ademe DPE-Audit Observatory website.
In addition, the “Climate and Resilience” law makes energy performance certification mandatory for all apartment buildings from 1 January 2026 for condominium associations with fewer than 50 housing units.
Support for the purchase of electric vehicles: higher amounts for households
In 2025, the “electric vehicle bonus scheme” replaced the former environmental bonus.
The government has announced continued support in 2026 for the purchase of new electric vehicles through the Energy Savings Certificates (CEE) scheme.
The aid may reach (indicative amounts):
- €5,700 for financially vulnerable households,
- €4,700 for low-income households,
- €3,500 for other households.
An additional bonus for vehicles with batteries produced in Europe may amount to between €1,200 and €2,000.
Income thresholds for the low-income and energy-poverty categories are also being raised.
Registration tax (“malus”)
The “malus tax” includes two taxes on certain passenger vehicles:
- weight tax (“mass malus”),
- CO₂ tax (“CO₂ malus”).
From 1 January 2026, the CO₂ tax will apply from 108 g CO₂/km, and the maximum tax will be set at €80,000 above 191 g CO₂/km.
The weight tax is also changing, with a new threshold of 1.5 tonnes.
In addition, N1-type vehicles classified as “trucks,” off-road vehicles, and those with at least five seats are now also subject to both taxes.
PAR+ loan: new income thresholds
The interest-free “advance mutation” loan (PAR+) is used to finance energy renovation works in private homes. Income thresholds are updated as of 1 January 2026.
Credit
Change in usury rate ceilings for home loans
From 1 January 2026, the maximum legal APR (annual percentage rate) ceilings for mortgage loans will change.
Benefits and Allowances
Increase in the Smic (minimum wage)
From 1 January 2026, the Smic will increase by 1.18%:
- gross hourly wage: €12.02 (compared with €11.88 in 2025),
- gross monthly wage (full-time): €1,823.03 (compared with €1,801.80 in 2025).
Social security ceiling increased by 2%
The annual social security ceiling (PASS) is set at €48,060 (compared with €47,100 in 2025), and the monthly ceiling at €4,005 (compared with €3,925), representing a 2% increase.
Increase in pensions and social minimum benefits
Basic pensions, certain minimum pensions, and social benefits will increase by 0.9% from 1 January 2026.
New additional parental leave
From 1 January 2026, an additional parental leave of 1 or 2 months will be introduced, at the parents’ choice, with the possibility of splitting it and with daily allowances set by decree.
Both parents may use this scheme from 1 July 2026. It applies to children born or adopted from 1 January 2026.
Suspension of the pension reform
The 2026 Social Security Financing Act suspends the accelerated pension reform of 2023. The retirement age will increase more slowly for the 1961–1968 generations and for long careers. The changes will apply from September 2026.
Other Changes
Increase in postage rates
Postal and parcel rates will increase by an average of 7.4% from 1 January 2026:
- Green letter: from €1.39 to €1.52,
- Services Plus letter: from €3.15 to €3.47,
- Registered letter R1 (20 g): from €5.74 to €6.11,
- International letter (0–20 g): from €2.10 to €2.25.
Tax and Income
No adjustment of the income tax scale
As the 2026 Finance Act was not adopted before the end of 2025, the tax scale is not adjusted. Withholding tax rates in January 2026 remain unchanged.
2025 tax scale for 2024 income (one tax share)
- Up to €11,497: 0%
- €11,498 – €29,315: 11%
- €29,316 – €83,823: 30%
- €83,824 – €180,294: 41%
- Over €180,294: 45%
Cap on the family quotient tax benefit
The tax advantage per additional half share is capped at:
- €1,791 per half share,
- €896 per quarter share.
The tax authorities compare two calculations to determine whether the cap applies.
End of the special tax on high incomes
The differential high-income contribution (CDHR), introduced in 2025, ends on 31 December 2025.
End of the tax credit for electric vehicle charging stations
The tax credit of up to 75% (maximum €500) for the installation of charging stations ends on 31 December 2025, due to the absence of a 2026 Finance Act.
Kind regards
Cabinet Nicolas BRAHIN
Lawyers in NICE
Camilla Nissen MICHELIS
1, Rue Louis Gassin – 06300 NICE (FRANCE)
Tel : +33 493 830 876 / Fax : +33 493 181 437
Camilla.nissen.michelis@brahin-avocats.com
www.brahin-avocats.com
