2026 French Financial Transaction Tax (FTT)

05/01/2026

List of companies affected in 2026

On 17 December 2025, the tax authorities published a list of companies whose registered office is in France and whose market capitalisation is greater than €1 billion as at 1 December 2025, for the purposes of the Financial Transaction Tax (FTT).

121 companies are affected, as last year (link to the complete list, published in BOI-ANNX-000467).