North America

France: New Exceptional TSA on Supplementary Health Insurance

Edit Buliczka
January 8, 2026

The French Government has enacted a new exceptional TSA (Taxe de Solidarité Additionnelle) for the fiscal year 2026. This measure was included in Article 13 of the Social Security Budget for 2026, published on 31 December 2025. The new contribution is effective from 1 January 2026, and is levied at a rate of 2.05% on premiums in respect of supplementary health insurance coverage.

The exceptional TSA shall be collected by URSSAF (Union de Recouvrement des cotisations de Sécurité Sociale et d’Allocations Familiales), the body responsible for administering the existing TSA contributions regulated by the Social Security Code.

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Author

Edit Buliczka

Edit is a senior regulatory counsel. She joined Sovos in January 2016 and has extensive IPT knowledge and experience. Her role ensures the IPT teams and systems at Sovos are always updated with legislative changes. She is a Hungarian registered tax expert and chartered accountant and has worked for companies in Hungary including Deloitte and KPMG and as an indirect tax manager she worked for AIG in Budapest. She graduated with an economist degree from Budapest Business School, faculty of finance and accountancy and also she has a postgraduate diploma from ELTE Legal University in Budapest.
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