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French Government Drops Plan to Lower VAT Thresholds for Micro‑Entrepreneurs in 2026 Budget

The retreat follows rare cross‑chamber resistance during budget talks.

Overview

  • Budget Minister Amélie de Montchalin said the measure will be left out of the final 2026 budget after both the National Assembly and the Senate rejected it.
  • The shelved plan sought to cut VAT exemption thresholds from €37,500 for services and €85,000 for commerce to €25,000.
  • An interim compromise floated in the draft kept a general €37,500 threshold while setting €25,000 for building‑sector micro‑enterprises.
  • Officials had estimated about €780 million in yearly revenue from the change, with roughly half flowing to the State.
  • The special budget law is due before both chambers on December 23 with debates potentially resuming January 5, and President Emmanuel Macron has urged a swift vote.