The measure, outlined in amendment N° I-CF1827, targets large digital platforms.
The Finance Committee of the French National Assembly approved an amendment to the 2026 Finance Bill raising the digital services tax (DST) from 3% to 15% on 22 October 2025.
The amendment also increases the group revenue threshold for the tax from EUR 750 million to EUR 2 billion.
The measure, outlined in amendment N° I-CF1827, targets large digital platforms, often referred to as the “GAFAM tax.” It aims to secure a larger contribution from major digital companies to French public finances and reinforce fiscal sovereignty, particularly in response to tariffs imposed by the US.
The additional revenue is intended to support digital sovereignty and strengthen public finances while France awaits the implementation of the OECD’s multilateral tax framework.
