Business taxation, Gabriel Attal
Production taxes: Complete the abolition of the CVAE
Direction of change: unchanged, compared with current law.
The lever. Taxes paid by businesses irrespective of their profits (CVAE, cotisation foncière, C3S): reduction, abolition or maintenance. Direction rule: ↑ heavier production taxes.
Words reported by Site de campagne, débat de la REF (Medef): Il souhaite parallèlement mener enfin à terme la suppression de la CVAE (cotisation sur la valeur ajoutée des entreprises), un impôt de production payé par les entreprises, pénalisant pour les entreprises françaises face notamment à leurs concurrentes allemandes.1
Translation by the editorsAt the same time, he wishes to finally complete the abolition of the CVAE (contribution on the value added of businesses), a production tax paid by businesses, which penalises French businesses against, in particular, their German competitors.
Words of Gabriel Attal reported by Site de campagne, débat de la REF (Medef), 27 August 2026. Position taken from public statements, not from a written programme.
Encoding
Position linked to an option of the cost schedule, with no parameter to set: see the costing.
Costing
Announced by the candidate
not announced
The cited source does not cost this measure.
Published costings
none
No external costing of this position recorded to date.
Our calculation
€0bn
per year for the public accounts, zero cost.
The calculation
- Abolition of the CVAE (business value-added contribution) (already scheduled for 2030: zero cost in 2032 compared with current policies): Option costed by the source: a cost of €0bn per year.
Current law, sources and limits of the cost schedule
Current law. Taxes on production: €132.8bn in 2025. Including CVAE: €4,024m of State revenue in 2025, €4,106m forecast for 2026 and €4,110m in 2027; its abolition, planned for 2027, was postponed to 2030 by the Finance Act for 2025 (Voies et moyens, PLF 2027; €3.7bn paid by businesses in 2025 according to Fipeco). The Finance Act for 2026 contains no article on the CVAE. C3S: €5.2bn (2024). CFE: €7.7bn. Property taxes paid by businesses are included in the €43.1bn of TFPB.
Horizon. Full year; cost to the State, which compensates local authorities with a fraction of VAT.
Limits. Costs = current revenue (static). The abolition of the CVAE (value-added contribution of businesses) in 2030 is confirmed by the Voies et moyens of the PLF 2027 (October 2026); the text of the code général des impôts (General Tax Code) in force could not be consulted on Légifrance (automated access refused), and the adopted text of the finance act for 2026 does not change this timetable. Compared with current policies, the cost in 2032 of an abolition is therefore zero, and maintaining it is a gain: €4.02bn (2025, lower bound) to €4.11bn (2027, central value and upper bound). Cut announced as an amount without a list of the taxes targeted: a pure amount with no named instrument, not costed, cited next to the total (decision 1 of 18 October 2026, the same for all candidates); the reduction in aid announced in return is treated in the same way (“Public aid to businesses” lever). The choice of taxes does not change the static cost; an amount greater than the revenue of a named tax cannot come from that tax alone (CVAE €4.1bn, C3S 5.2, CFE 7.7; €132.8bn for all production taxes in 2025).
- Fipeco, La CVAE, 2026-07-07: « La loi de finances initiale pour 2025 a majoré le taux de la CVAE applicable en 2026 et 2027 et reporté sa suppression en 2030 ... En 2025, la CVAE prélevée sur les entreprises s'est élevée à 3,7 Md€ ... Le produit de l'ensemble des impôts sur la production s'est élevé à 132,8 Md€ en 2025 »
- Fipeco, Les impôts sur la production, 2025-11-12: « contribution sociale de solidarité des sociétés, pour 5,2 Md€ ... la cotisation foncière des entreprises (7,7 Md€) »
- OFCE, Le déficit public devrait diminuer en 2026 et 2027, 2026-04: « Les entreprises seraient plus mises à contribution en 2026 (+7,4 milliards d’euros, 0,2 point de PIB), en raison de l’annulation de la suppression progressive de la CVAE (1,3 milliard d’euros,) mais surtout de l’augmentation de la contribution exceptionnelle sur les grandes entreprises (7,3 milliards, 0,2 point de PIB). »
- PLF 2027, Évaluation des voies et moyens, tome I (page 32), 2026-10: « Prévue pour être supprimée en 2027, la CVAE sera finalement maintenue jusqu’en 2030, conformément à la loi de finances pour 2025. RETOUR SUR 2025 En 2025, les recettes de CVAE pour l’État ont atteint 4 024 M€, en moins-value de -6 M€ par rapport à la prévision de la LFI pour 2025. […] En 2026, la prévision s’établit à 4 106 M€ […] La prévision s’établit à 4 110 M€ en 2027 »
How to read these amounts. These are static costs and revenues, with no feedback effect, over a full year: nothing on growth, employment or the revenue that economic activity would gain or lose. A higher net cost does not on its own make a worse policy, nor net savings a better one: each programme rests on an economic model (demand-led stimulus, lower compulsory levies, consolidation of the public accounts…) that the cost schedule does not settle. GDP itself measures a volume of activity, not well-being or the usefulness of what is produced. Economic models and feedback effects.
- Site de campagne, débat de la REF (Medef), 27 August 2026. Words of Gabriel Attal reported by this outlet: the text quoted is the article’s, not their exact words. Position taken from public statements, not from a written programme. Read the source (Site de campagne, débat de la REF (Medef)).
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