PLF 2027: fiscal measures under discussion for entrepreneurs

PLF 2027: where is the text? Bill No. 3210 has been examined by deputies since October 13, 2026. Several thousand amendments have been tabled.

The vote on the first part, devoted to revenue, is scheduled for November 3. No measure will be final before the adoption and publication of the law. Corporate tax and income tax scale In 2026, the standard corporate tax (IS) rate is 25%.

Small businesses can benefit from a reduced rate of 15% on the first €42,500 of profit, subject to conditions of turnover and capital holding. Legalstart details the rules applicable to the IS rate. The 2027 PLF also provides for a 2.1% increase in the income tax scale, to take into account inflation.

This measure would particularly concern individual entrepreneurs subject to income tax and managers who receive remuneration. Additional depreciation to modernize industry Article 9 provides for additional depreciation for SMEs and mid-sized companies that invest in new industrial equipment, such as robots, numerically controlled machines or additive manufacturing equipment. The deduction would reach 80% of the value of goods for small businesses and 40% for medium-sized businesses and ETIs, with increased rates in certain areas.

The system would concern investments made between 2027 and 2029, subject to the conditions provided for in the text. Papin Pact: facilitating business takeovers Article 10 aims to encourage business takeovers, in particular to anticipate the retirement of managers of VSEs and SMEs. Takeover companies could benefit from additional depreciation on certain new assets acquired after the sale.

The planned rate would be 60% for microenterprises and 30% for other SMEs, subject to conditions. The company must in particular have carried out its activity for at least five years and continue it for five years after the sale. The text also provides advantages for takeovers by employees.

The fixed deduction on the capital gain realized by a retiring manager would be increased to 1 million euros. Transfer taxes on certain acquisitions of business assets or shares in SMEs could be reduced to 0.1%, in return for commitments to conservation and continuation of activity. These measures remain to be confirmed.

The stages of a business sale, from valuation to signature, remain essential. Tax ruling and exceptional contribution Article 29 proposes to experiment until December 31, 2028 with the principle of silence amounting to agreement for certain requests for tax rulings. In the absence of a reasoned response within three months, the position presented by a company could be considered accepted, if the request meets the conditions provided for.

Machine-translated from French