The draft finance bill for 2026 (PLF 2026) includes, in the section on immigration, changes to fees affecting several essential procedures for foreigners in France: the issuance and renewal of residence permits, stamp duties for naturalization applications, and new taxes related to the exchange of driver's licenses or certain temporary residence permits. These measures, presented as an alignment with budgetary and harmonization objectives, have been criticized for their social and legal impact.
The main fee provisions under debate
According to the PLF and press analyses, the key measures include:
- an increase in the stamp duty applied to naturalization applications (proposal for a substantial increase in the amount due);
- an increase in the standard fee for residence permits (reported to be around €100 above the standard fee and €50 above the reduced fee);
- the introduction of a new fee of around €40 for exchanging a foreign driving license for a French one;
- the creation of a (proposed) tax for certain temporary residence permits (amount mentioned ≈ €100).
These figures appear in the 2026 draft finance bill and have been widely commented on in the specialist and associative press. However, they remain subject to amendments and parliamentary debate; some more drastic amendments (significant increases in fees) were rejected in session.
Expected legal and social effects: risks of inequality and barriers to integration
Several categories of effects can be expected.
1. Financial barrier for vulnerable groups
The increase in fees creates a direct financial obstacle for vulnerable groups: foreign students with limited resources, precarious workers, people in integration programs, or those facing periods of unemployment. For these groups, a cumulative increase (renewal of residence permits + stamps + other taxes) can make the procedure prohibitive.
2. Risk of structural inequalities
The transformation of administrative procedures into budgetary resources places a disproportionate burden on low-income households. Associations and collectives are warning of the risk of institutionalized precariousness for foreign nationals and of the fact that the ability to pay is becoming an indirect factor in accessing rights and nationality. These observations were raised by NGOs and collectives specializing in foreign nationals' rights during the presentation of the draft finance bill.
3. Obstacle to administrative and social integration
Beyond the immediate effect on access to permits, these increases may delay or discourage steps that are essential for integration (renewal of permits, obtaining a French work permit), increasing the risk of administrative vulnerability (irregularity, exclusion from the formal labor market) and limiting the effective exercise of rights.
Legal issues: proportionality, equality, and purpose of fees
From a legal standpoint, the legitimacy of fee measures affecting foreigners can be questioned on several grounds:
- principle of proportionality: the setting of fees must pursue a public interest objective that is proportionate to the effects produced; an excessive increase could be questionable;
- Equality before public charges: if the measure specifically affects a protected category (foreigners), it calls for rigorous examination of the reasons and justification.
- Normative vs. fiscal purpose: transforming access to rights into a source of revenue creates tension between administrative logic (access to rights) and budgetary logic (revenue). Administrative or legal appeals could arise if the measure is considered to be a manifestly disproportionate infringement of access to fundamental rights.
Outlook and points to watch
Parliamentary follow-up: the text is likely to evolve during parliamentary deliberations; some amendments have already been rejected in session.
Practical impact: after adoption, if any, the concrete effect of the increases on the flow of applications (decrease, postponement, informal appeals) and on the administrative situation of the persons concerned will need to be assessed.
Litigation: if the measure is adopted, legal action could be considered before the administrative courts.
Sara BOUTIN, Legal Manager at FB Avocat
