French National Assembly rejects 2027 finance bill at first reading

The official vote analysis records 458 votes against adoption, none in favour and two abstentions. The division concerned the bill’s first part, which covers state receipts. It was not a vote on an enacted budget law and did not bring any proposed tax measure into force.^[1][2]

Procedural result

The Assembly states that because the first part was not adopted, the finance bill is considered rejected in first reading under the third paragraph of Article 119 of its Rules of Procedure. The rejected bill received text number T.A. 362. The dossier records that the Government deposited Bill No. 3210 on 1 October and now labels the Assembly’s first-reading outcome as a rejected text.^[2][3][4]

No immediate change to liabilities

For companies and individuals, the vote does not establish a rate, threshold, relief, filing deadline or payment obligation. Measures in the bill as deposited, and amendments debated during the Assembly’s consideration, remain proposals. Taxpayers should not apply them as law merely because they appeared in the bill or were debated before the rejection.^[1][2][3][4]

Focused stage coverage

This report is limited to the Assembly’s first-reading action. The official materials establish the date, vote totals and procedural result, but not subsequent Senate treatment, any later parliamentary compromise or the contents of a final enacted budget. Those stages, and complete business-tax package coverage, remain separate work. Tax teams should continue to apply current law and monitor authoritative developments.^[2][3][4]