2026 French Financial Transaction Tax (FTT)

2026/01/05
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).

SECURITIES WITHIN THE SCOPE OF THE FTT 
FROM 1 JANUARY 2026
SECURITIES THAT ARE NO LONGER WITHIN THE SCOPE OF THE FTT FROM 1 JANUARY 2026
  • 74SOFTWARE
  • ABIVAX
  • COMPAGNIE DES ALPES
  • ALTAMIR
  • CLARIANE
  • ELEC.STRASBOURG
  • EMEIS
  • EXAIL TECHNOLOGIES
  • EXOSENS
  • LISI
  • MERCIALYS
  • TARKETT
  • VIEL ET COMPAGNIE
  • BELIEVE
  • ESSO
  • EXCLUSIVE NETWORKS
  • FONCIERE LYONNAISE (SFL)
  • LECTRA
  • MAUREL ET PROM
  • NEOEN
  • RAMSAY GEN SANTE
  • SOITEC
  • UBISOFT ENTERTAIN
  • UNIBEL
  • VOLTALIA
  • WORLDLINE