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.
