WONE Global's guide to France records this change under tax and reporting. Each statement below has been checked against the source it links to.
The 2026 finance law (Law no. 2026-103 of 19 February 2026, article 12) extended the exceptional contribution on the profits of large companies so that it applies to the first two financial years closing on or after 31 December 2025.
Originally created by article 48 of the 2025 finance law (Law no. 2025-127 of 14 February 2025).
Direction générale des Finances publiques (BOFiP-Impôts) · IS - Contributions et impositions liées à l'IS - Contribution exceptionnelle sur les bénéfices des grandes entreprises (BOI-IS-AUT-60) ↗ Checked against an official source · Not yet professionally reviewed · checked 18 October 2026
This is a summary of the rule as published, not advice on how it applies to you. The WONE Global Partner for this service in France can advise on that.











