2026 Budget: The Union of Independent Workers and Very Small Businesses (SDI) welcomes concrete progress for very small businesses but remains mobilized

While the National Assembly adopted the "revenue" part of the 2026 Finance Bill (PLF 2026) on Saturday, November 8, the Union of Independents and Very Small Businesses (SDI) welcomes some concrete advances for very small businesses — but calls for mobilization on the social part of the budget, the PLFSS 2026, and reiterates its vigilance on the issue of VAT exemption.

Measures finally geared towards small businesses

Raising the threshold for the reduced corporate tax rate to €100.000 (instead of €42.500) is a welcome breath of fresh air for companies that reinvest their profits.

For Marc Sanchez, general secretary of the SDI: "This sends a positive signal to the field: for once, Parliament recognizes that our small businesses are not speculating, they are working, reinvesting, and hiring."

The SDI also welcomes:

The rejection of the 8% tax on meal vouchers, which would have mechanically increased the cost of salary recognition in very small businesses.
Maintaining the wage exemption for apprentices is essential for the training of young people and the transmission of know-how.

"These decisions cost the state nothing, but they change everything for a bakery, a garage owner, or a craftsman who trains an apprentice. It's concrete, not theoretical."

PLFSS 2026: Concerns for very small businesses

In parallel, the SDI identifies several provisions of the 2026 Social Security Financing Bill that require close monitoring:

Possible reconsideration of contribution reductions for very small businesses.
Potential increase in levies on social benefits (meal vouchers, holiday vouchers) despite initial rejection in the Assembly.
The weakening of social protection financing could result in a shift of costs towards employers with fewer than 10 employees.

VAT exemption: absolute vigilance

The SDI warns against any attempt to reopen Article 25 of the Finance Bill, which aimed to lower the VAT exemption thresholds. Even though the measure has been shelved for the time being, the union fears it could resurface during the second reading or in the Senate.

"The stability of VAT thresholds is not a privilege, it is a condition of survival for hundreds of thousands of self-employed individuals. Forcing a hairdresser, a plumber, or a micro-entrepreneur to bear the brunt of VAT is to condemn them to losing their profit margin and their clientele."

Official position of the SDI

“We support measures that encourage productive investment and training, but we reject any tax overreach that would weaken the fabric of very small businesses. The State must stop placing the burden of its own budgetary policy on 96% of the country's businesses.”