Business taxation, Éric Zemmour
Production taxes: Abolish the CVAE, then all production taxes (2026 counter-budget)
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.
« Supprimons les impôts de succession et la CVAE, cet impôt tellement contre-productif, avant de supprimer tous les impôts de production. »1Translation by the editorsLet us abolish inheritance taxes and the CVAE, that so counter-productive tax, before abolishing all production taxes.
Words of Sarah Knafo, MEP, Reconquête, Presse Agence, reprise de la tribune « contre-budget » de Sarah Knafo (contre-budget de Reconquête au PLF 2026), 26 October 2025. Words of an associate of the candidate: they do not formally commit the candidate.
Link to the candidacy: Éric Zemmour presented this counter-budget as « le programme Reconquête » [“the Reconquête programme”] drawn up with her (LCI, 29 October 2025).
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 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.
Partial costing. Measure from Reconquête's counter-budget to the PLF 2026, drafted by Sarah Knafo, which the candidate presents as « le programme Reconquête » [“the Reconquête programme”] (LCI, 29 October 2025): counted as his position. The abolition of the CVAE is already scheduled for 2030: zero cost in 2032 compared with current policies. The abolition of « tous les impôts de production » [“all production taxes”] (€132.8bn in 2025), announced for later, with no timetable or list, is not costed. The op-ed puts the total of its cuts in levies at €20bn.
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.
- Presse Agence, reprise de la tribune « contre-budget » de Sarah Knafo (contre-budget de Reconquête au PLF 2026), 26 October 2025. Words of Sarah Knafo, MEP, Reconquête. Words of an associate of the candidate: they do not formally commit the candidate. Read the source (Presse Agence, reprise de la tribune « contre-budget » de Sarah Knafo (contre-budget de Reconquête au PLF 2026)).
Contest this encoding (prefilled email; procedure and deadlines)