A long-awaited budget. And many consequences arise from this. This has not escaped anyone: the finance bill for the year 2026 has still not been definitively adopted by Parliament. The cause? Disagreements persist between the political parties represented in the National Assembly and the Senate.
While the budget remains pending, several measures have ended or have not been upgraded with the start of the new year. Income tax scale, differential contribution on high incomes, MaPrimeRénov’ aid, tax credit… These measures affect the daily lives of many individuals, while awaiting the final deliberations on budgetary policies relating to the year 2026. Who gains from the change, or loses more? Capital takes stock for you.
Non-revaluation of the income tax scale
Bad news for many taxpayers. The income tax (IR) scale was not revised as of January 1, 2026. However, this tax is often indexed to inflation at the start of the year, so that salaries follow price changes. So, 200,000 additional households risk being taxed this year if the situation does not change.
This revaluation of income tax has been debated since the start of the examination of the finance bill. While the government initially wanted to completely freeze the IR scale, the National Assembly rejected this measure. The Senate prefers to limit this revaluation to the first tranche, which would prevent the most modest households from becoming taxable. As for the special law passed on December 23, no mention of this revaluation of the IR appears there. Even though an amendment had indeed been adopted in the Finance Committee of the National Assembly with a view to indexing the IR scale to inflation, it was declared inadmissible and could not be integrated into the final text.
However, potential future taxpayers need not worry, the 2026 budget will soon be re-discussed in Parliament in early January. If parliamentarians agree on this increase in income tax, particularly for the first tranche of the scale, then these households could once again be non-taxable.
End of the differential contribution on high incomes
Less financial burden for people with high incomes. In the absence of a budget for the year 2026, the differential contribution on high incomes (CDHR) has ended on December 31.
Established by the 2025 finance law, this system sets a minimum tax of 20% on the highest incomes. Consequence? If a household affected by this measure had an average tax rate lower than this threshold, then this rate was raised to reach the minimum tax level set, according to the website of the Ministry of the Economy.
Concretely, this contribution was applied when the reference tax income of the household exceeds:
- 250,000 euros for a single person;
- 500,000 euros for a couple.
A deposit representing 95% of the amount of the contribution had to be paid between December 1 and 15, 2025 by the households concerned.
To be renewed in 2026, this system must be present in the final version of this year’s budget.
Suspension of the MaPrimeRénov’ aid window
Energy renovation broken down at the start of the year? The MaPrimeRénov’ counter has been suspended since January 1, 2026. It is therefore not no longer possible to submit a file to benefit from this financial support. This state aid is used by owners wishing to carry out work to improve the energy performance of their home. According to the Bercy website, this system targets main residences, whether occupied by the tenant or the owner himself.
However, this suspension, temporaryis linked to the adoption of the budget for the year 2026. “I said it: no budget, no ticket office”said Housing Minister Vincent Jeanbrun on France 3 on December 21. “Without a budget, we will not be able to disburse the money”he continued. Already suspended in 2025, this state aid became accessible again on September 30, but only for the most energy-intensive housing.
End of the tax credit for the installation of electric vehicle charging stations
Due to a lack of budget for the year 2026, the tax credit relating to the installation of charging stations for electric vehicles has ended on December 31. Before this date, those who wanted to carry out this work within their main or secondary residence could obtain this tax assistance, whether they are owners, tenants, or occupants free of charge, according to Bercy. This tax credit corresponded to 75% of the amount of expenses incurred for these purposes, up to a limit of 500 euros per controllable charging system.
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