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Business taxation, Marine Le Pen

Production taxes: €20bn cut in production taxes

Direction of change: decrease, 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.

« Ces baisses de dépenses permettent de financer un véritable choc de compétitivité. Ainsi, je confirme la baisse de 20 milliards d'euros des impôts de production. »1

Translation by the editorsThese spending cuts make it possible to finance a genuine competitiveness shock. I thus confirm the 20 billion euro cut in production taxes.

Words of Marine Le Pen, Chaîne YouTube officielle de Marine Le Pen, « La trajectoire financière de mon quinquennat », conférence de presse (vidéo, transcription de la rédaction), 6 October 2026. Position taken from public statements, not from a written programme.

No programme released. Positions taken from public statements, words of associates or documents of the candidate’s party, each dated and sourced; last recorded on 18 October 2026.

Encoding

Position linked to options of the cost schedule, with no parameter to set: see the costing.

Costing

Announced by the candidate

−€20bn

per year, revenue cut. €20bn cut in production taxes (press conference of 6 October 2026); €16.2bn for abolishing the CFE, the CVAE and the C3S in the RN's 2026 counter-budget (23 October 2025, p. 7)

Published costings

none

No external costing of this position recorded to date.

Our calculation

−€5.2bn

per year for the public accounts, revenue cut.

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.
  • Abolition of the C3S (company social solidarity contribution): Option costed by the source: a cost of €5.2bn per year.

Assumption by the editors. Partial costing. The candidate does not say which taxes are cut. Reading used: abolition of the CVAE and the C3S, two of the three taxes abolished by the RN's 2026 counter-budget (« Baisse impôt de production : suppression de la CFE », « suppression totale de la CVAE », « suppression de la C3S » [“Cut in production tax: abolition of the CFE”, “total abolition of the CVAE”, “abolition of the C3S”], €8.8bn, €2.6bn and €4.8bn, p. 7). The abolition of the CVAE, already provided for by law for 2030, costs nothing in 2032; the CFE (€7.7bn) has no option in the cost schedule and is not counted, nor is the rest of the €20bn announced, which is not detailed.

Figure announced by the candidate: no gap calculated: the announcement covers a different scope or a different 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.

This lever in the method · Costing for Marine Le Pen

  1. Chaîne YouTube officielle de Marine Le Pen, « La trajectoire financière de mon quinquennat », conférence de presse (vidéo, transcription de la rédaction), 6 October 2026. Words of Marine Le Pen. Position taken from public statements, not from a written programme. Read the source (Chaîne YouTube officielle de Marine Le Pen, « La trajectoire financière de mon quinquennat », conférence de presse (vidéo, transcription de la rédaction)).

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