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FIP simulator 2026: the tax reduction for Corsica and overseas FIPs
Since 1st January 2026, mainland FIPs no longer qualify for any tax reduction: the Finance Act for 2025 abolished it. Only Corsica FIPs and overseas FIPs keep it, at 30%, on €12,000 of payments for a single person and €24,000 for a couple (Article 199 terdecies-0 A of the French Tax Code).
No more tax reduction for payments made since 1st January 2026
30% of the payment, i.e. at most €3,600 single, €7,200 as a couple
The reduction counts towards the €10,000 per year per tax household
The simulator
Simulate your FIP reduction
The simulator applies the rate and ceiling according to your situation. Your data is neither stored nor transmitted.
FIP simulator
Since 1st January 2026, only Corsica and overseas FIPs qualify for a tax reduction: 30% of the payment.
Indicative calculation, based on 2026 rules and the assumptions entered above.
Why
What changed in 2026
Until 2025, a regional FIP gave a tax reduction of 18% of the payment. The Finance Act for 2025 abolished this reduction for payments made from 1st January 2026. A mainland FIP subscribed today therefore no longer reduces your tax.
Two categories escape this: FIPs invested in Corsica and FIPs invested in the French overseas departments and territories. Their reduction remains set at 30% of the payment, up to €12,000 for a single person and €24,000 for a couple taxed jointly.
Before subscribing, the first check is therefore simple: is the fund a Corsica FIP or an overseas FIP? If not, there is no tax reduction to expect.
What the calculation shows
The 3 points to check in 2026
Only Corsica and overseas FIPs still qualify for the reduction. This is stated in the fund's information document: it is the first line to read.
The 30% reduction applies to at most €12,000 for a single person and €24,000 for a couple. Beyond that, the payment no longer reduces tax: €24,000 paid as a couple gives €7,200 of reduction, and so does €30,000.
The reduction counts towards the overall cap of €10,000 per year per tax household (Article 200-0 A of the French Tax Code). It therefore combines with your other reductions: home employment, SOFICA, Girardin.
Case study
Case study: Claire and Julien, 44 and 47, self-employed professionals in Nantes
This couple, taxed at 41%, paid €20,000 a year into a regional FIP. In 2026, here is what the law changes:
| €20,000 payment | Tax reduction | Comment |
|---|---|---|
| Regional FIP in 2025 | ≈ €3,600 | 18%, old regime |
| Regional FIP in 2026 | €0 | reduction abolished |
| Corsica or overseas FIP in 2026 | ≈ €6,000 | 30%, within the €24,000 couple ceiling |
For the same payment, the gap between a mainland FIP and a Corsica or overseas FIP is €6,000 of tax in 2026. Claire and Julien have redirected their annual payment.
The €6,000 reduction counts towards their €10,000 overall cap: they have €4,000 left for their other reductions this year.
In practice
In 2026, an FIP is chosen first by its category
This simulator calculates the reduction for Corsica and overseas FIPs, the only ones that still qualify. The decision then turns on the fund itself: its strategy, its management team and its fees.
Balmont Conseil is a wealth management firm, a member of ANACOFI. Let's book an appointment to see if this lever has a place in your strategy for the year.
Frequently asked questions
What clients ask us.
Does an FIP still qualify for a tax reduction in 2026?
Only if it is a Corsica FIP or an overseas FIP. The 18% reduction for mainland FIPs was abolished for payments made since 1st January 2026 (Finance Act for 2025).
What are the rate and ceiling for Corsica and overseas FIPs?
30% of the payment, up to €12,000 for a single person and €24,000 for a couple, i.e. at most €3,600 or €7,200 of reduction (Article 199 terdecies-0 A of the French Tax Code).
Does the reduction count towards the tax-break cap?
Yes: it counts towards the overall cap of €10,000 per year per tax household (Article 200-0 A of the French Tax Code), along with your other tax reductions and credits.
How long must the units be held?
Until 31 December of the fifth year after subscription. Selling earlier, outside the cases provided for by law, means losing the reduction.
