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ARTICLE · 10 FEBRUARY 2026

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Principales Mesures Issues De La Loi De Finances Pour 2026

Mayer Brown
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Le 2 février 2026, le projet de loi de finances pour 2026 (le « PLF 2026 ») a été considéré comme définitivement adopté dans le cadre de la procédure de l'article 49.3 de la Constitution

FranceFinance and Banking
Laurent Borey
Laurent Borey
Benjamin Homo
Benjamin Homo
Christopher Lalloz
Christopher Lalloz
Elodie Deschamps
Elodie Deschamps
Nicolas Danan
Nicolas Danan
Olivier Parawan
Olivier Parawan
Rémy Bonnaud
Rémy Bonnaud
Louis Nayberg
Louis Nayberg
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Le 2 février 2026, le projet de loi de finances pour 2026 (le «PLF 2026») a été considéré comme définitivement adopté dans le cadre de la procédure de l'article 49.3 de la Constitution.Cette version définitive du PLF 2026 doit encore être validée par le Conseil constitutionnel dans les prochains jours avant d'être promulguée.

L'équipe fiscale de Mayer Brown revient sur les principales dispositions applicables en matière de fiscalité patrimoniale (1) et de fiscalité des entreprises (2).

1. Fiscalité patrimoniale

1.1 Revalorisation du barème progressif de l'impôt sur le revenu (Article 4)

Le PLF 2026 prévoit une revalorisation en fonction de l'inflation du barème progressif de l'impôt sur le revenu(«IR»)dû au titre de l'année 2025 et des années suivantes (contrairement à la version initiale du PLF 2026 qui prévoyait un gel du barème).

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This Mayer Brown article provides information and comments on legal issues and developments of interest. The foregoing is not a comprehensive treatment of the subject matter covered and is not intended to provide legal advice. Readers should seek specific legal advice before taking any action with respect to the matters discussed herein.

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