Running a shop, restaurant or hotel already involves juggling numerous obligations: team management, customer relations, tight margins, seasonality, etc. In this context, keeping track of tax changes can quickly become complex.
However, the 2026 Finance Act introduces several measures that directly affect professionals in the retail, distribution, hotel and restaurant sectors. Some are favourable to businesses, while others modify certain existing taxes.
Here are the main points you need to know to prepare for 2026 with peace of mind
Tips: exemption extended
Good news for professionals in the hotel and restaurant industry. The favourable tax regime applicable to tips has been extended.
Since 2022, tips voluntarily paid by customers to employees in contact with customers have been eligible for exemption from income tax and social security contributions. This measure was initially due to end in 2025.
The Finance Act for 2026 extends this mechanism until 2028 under the same conditions.
To benefit from this, two main criteria must be met. The tip must be paid voluntarily by the customer to the employee and the employee’s remuneration must not exceed 1.6 times the minimum wage.
In practical terms, this measure remains a lever for improving the attractiveness of customer-facing professions, particularly in the restaurant and hotel sectors.
Cash register software: return of publisher certification
Cash register software is another important issue for shops and restaurants. These tools must guarantee the reliability of the data recorded, particularly in order to combat VAT fraud.
For several years now, software has had to comply with four principles: data integrity, security, storage and archiving.
The 2025 Finance Act had removed the possibility for software publishers to provide a simple certificate of compliance. Only certification by an accredited body was to be accepted.
This rule has finally been relaxed. The 2026 Finance Act reinstates the possibility for publishers to issue individual certificates of compliance.
For businesses, this means greater flexibility in their choice of software while maintaining data security requirements.
A new tax on small imported parcels
Another measure that particularly affects the trade and distribution sector is the creation of a tax on small imported parcels.
From 1 March 2026, a flat-rate tax of €2 will be applied to shipments of goods worth €150 or less from countries outside the European Union.
This measure is intended in particular to rebalance competition with certain international platforms that ship large numbers of small parcels to France.
This tax is intended to be temporary and could be replaced by a European scheme.
Tourist tax: adjustment of collection methods
Tourist accommodation is also affected by a number of adjustments.
The tourist tax, already well known to professionals in the hotel, tourist residence and bed and breakfast sectors, is undergoing changes to its collection methods.
The 2026 Finance Act specifies the rules for collecting additional taxes that may be added to it. For hotel and tourist accommodation operators, this sometimes means adapting their management or booking systems.
Commercial wasteland and taxation of large retail outlets
Two other measures are of greater concern to owners or operators of commercial premises.
Firstly, local authorities now have greater scope to introduce a tax on commercial wasteland. This tax targets commercial premises that have been unused for at least two years. It can now be targeted at certain areas undergoing regeneration, particularly in town centres.
Secondly, the method for calculating the cadastral rental value of certain large stores specialising in agricultural products is changing. Outdoor areas used for sales may be weighted differently, which could reduce the tax base for certain establishments.
Anticipating tax changes
The tax changes introduced in 2026 will not radically alter the overall corporate tax framework, but they may have a tangible impact on certain sectors.
For business, restaurant and hotel managers, the main challenge is to anticipate these changes and assess their impact on the day-to-day running of their businesses.
At Alliés Conseils, we regularly assist managers in analysing these tax changes and implementing them in practice. Our goal is simple: to transform these obligations into informed decisions for your business.
If you would like to assess the impact of these measures on your business, a discussion with our firm can help you gain a clearer picture.
