The 2026 Finance Act (Act No. 2026‑103 of 19 February 2026) introduces an increase in the amounts payable for residence permits, as well as the related stamp duties. These measures will take effect as from 1 May 2026.
Increase in residence permit tax
The first impact is an increase in the residence permit tax.
The initial issuance of a residence permit will now be subject to a tax of €300 (instead of €200). For work‑related immigration, this tax will apply in particular to “Talent”, “ICT – seconded employee”, “employee” and “temporary worker” statuses.
However, this amount is reduced to €100 for foreign nationals who are issued a temporary or permanent residence permit under the following statuses: “seasonal worker”, “student”, “job search – business creation”, “private and family life – family reunification”, “private and family life – occupational disease”, “au pair”, “trainee”.
Renewal of a residence permit will be subject to a tax of €200. This amount is reduced to €50 for foreign nationals whose temporary or permanent residence permit is renewed on the basis of the same provisions as those mentioned above (categories that benefit from the reduced €100 fee upon first issuance). In other words, the same categories that are eligible for the €100 first issuance will benefit from a €50 renewal fee.
Increase in the tax on Provisional Residence Permits (APS)
The issuance and renewal of a Provisional Residence Permit (APS) will now be subject to a €100 tax.
Exemptions are nonetheless provided for in certain specific cases (for example, APS issued on the basis of Art. L. 425‑4 of the CESEDA – foreign nationals who are victims of human trafficking or procuring offences).
Increase in stamp duty
Separately from the main tax, the issuance, renewal, duplicate or modification of a residence permit (e.g. change of address) will now be subject to a stamp duty of €50 (instead of €25), in addition to the €300 or €200 tax, as applicable.
Practical illustrations
A first application for a “Talent – EU Blue Card” residence permit currently costs €200 + €25 (i.e. €225 to be paid in tax stamps when collecting the residence permit). This amount will increase to €300 + €50, bringing the total to €350, i.e. an increase of €125.
A renewal of a “student” residence permit currently costs €50 + €25 (i.e. €75 to be paid in tax stamps when collecting the residence permit). This amount will increase to €50 + €50, bringing the total to €100, i.e. an increase of €25.
These changes significantly increase the overall cost of residence‑related formalities, in particular for first applications for “Talent”‑type residence permits. It is recommended that this be factored into international mobility budget planning and in communications to the employees concerned.