France has set the 2026 flat-rate tax on network enterprises (IFER) with a 1.3% inflation adjustment, while telecommunications network rates will see an additional 11.425% increase through a revenue guarantee mechanism to ensure collections reach the EUR 400 million legal threshold.
The French government has updated the rates for the flat-rate tax on network enterprises (IFER) for the 2026 tax year.
This announcement was made on 25 February 2026.
Under Section II of Article 1635-0 quinquies of the General Tax Code (CGI), all IFER components are adjusted annually based on the projected household consumer price inflation rate, excluding tobacco. For 2026, this rate has been set at 1.3%.
In addition, the rates applicable to IFER elements under Article 1599 quater B of the CGI will be further increased under the resource guarantee mechanism outlined in Section III of Article 112 of Law No. 2010-1657 of 29 December 2010 (Finance Act for 2011).
This mechanism requires that if total IFER revenue from main copper local loop distributors and fibre-optic or coaxial cable electronic communications networks falls below EUR 400 million in a given year, the rate for the following year is increased by a coefficient equal to EUR 400 million divided by the revenue collected.
Based on 2025 collections, the rate increase coefficient for 2026 is 1.11425, ensuring that IFER revenues meet the threshold set by the law.
