Marine Le Pen

A tax on financial wealth

Replace the real estate wealth tax (IFI) with a tax on financial wealth (IFF).

Exempt business assets, the main home and investment in businesses from this tax.

Tax-free inheritance and gifts for the middle classes

Abolish inheritance tax between parents and children for low- and middle-income families, and exempt gifts of up to €100,000 per descendant every ten years.

No income tax under 30

Abolish income tax for people under 30 earning up to four times the minimum wage.

Flat tax restored to 30%

Restore the flat tax on investment income to 30%.

Harmonized European tax for large companies

Harmonize large companies’ corporate income tax in the European Union, proposing a single rate between 20% and 25%.

Abolishing over 120 taxes

Abolish more than 120 taxes considered unnecessary by the candidate.

Tax on crisis windfall profits

Tax multinational companies’ windfall profits arising from crises rather than economic performance.

€140 billion in net savings

Achieve a net savings adjustment of €140 billion in 2032 compared with 2026.

Reduce state spending, urban policy spending, funding for associations unrelated to the public interest and development aid; €140 billion is the announced net target for 2032 compared with 2026.

Ending subsidies for politicized associations

End public subsidies for politicized associations.

Constitutional debt-reduction rule

Use a referendum to enshrine a constitutional rule requiring each budget to reduce debt toward a maximum of 60% of gross domestic product.

During a major economic crisis, allow a one-year exemption with a three-fifths parliamentary vote; require a referendum from the second year.

Replacing half of departing local administrators

Replace only one out of every two departing local government administrative employees, excluding healthcare staff.

Broader ECB mandate

Have the European Central Bank take employment, growth and innovation into account.

Primary surplus by the end of 2028

Restore a budget surplus before debt interest payments by the end of 2028.

Public spending below 50% of GDP

Reduce public spending to below 50% of gross domestic product by the end of the presidential term.

Lower production taxes

Cut production taxes by €20 billion, including the CVAE, to support industry.

Sovereign fund for French businesses

Create a sovereign fund investing savings in French businesses and the real economy, with capital guaranteed by the state.

Full Dutreil tax exemption

Raise the Dutreil business succession tax exemption to 100%, conditional on keeping the business in France for ten years.

Penalties for late payments

Shorten payment periods and penalize late payment with invoice surcharges, including for the state and large companies.

Prefects leading business establishment procedures

Put prefects in charge of coordinating procedures for establishing businesses.

150% digital and robotics tax deduction

Introduce a 150% enhanced depreciation allowance for digitalization and robotics investment.

Final seller’s liability for standards

Make the final seller responsible for ensuring products comply with the standards imposed on French businesses.

French preference in public procurement

Give French businesses priority in public procurement.

Business rules limited to EU requirements

Use ordinances to reduce rules affecting businesses to the minimum required by the European Union.

Public research funding up 0.3 points

Increase public research spending by 0.3 percentage points of gross domestic product before 2032.

80% French produce in school canteens

Require canteens to serve 80% French agricultural products.

Fair prices for farmers

Guarantee farmers fair prices and step up checks on imports that do not meet French standards.

Agriculture excluded from free-trade agreements

Exclude French agriculture from free-trade agreements.

Inheritance tax exemption for farms

Exempt farm transfers from inheritance tax.

Company-level choice of working time

Let each company determine working time suited to its needs.

Pay rises exempt from employer contributions

Exempt 10% pay rises, up to three times the minimum wage, from employer contributions for five years.

Lower VAT on energy

Permanently reduce VAT on energy to 5.5% and suspend it on around a hundred essential goods when inflation is high.

Repeal of the pension reform

Repeal the 2023 reform and set retirement at 60 after 40 contribution years for those who started before 20, then progressively up to 62 after 42 contribution years for others.

Funded pension pillar

Create an individual and collective funded pension pillar.

Cancelling the 2024 unemployment insurance reform

Cancel the July 2024 unemployment insurance reform.

A full tax share from the second child

Grant a full share in the family income tax calculation from the second child.

Ministry for child protection

Create a full ministry for child protection.

Require the government to report annually to Parliament on child protection.

State management of child protection

Return child welfare management to the state, rename it family welfare and prioritize helping parents before separating children from them.

Child protection audit

Launch consultations and an audit of child protection at the start of the term.

Support for care leavers after 18

Expand support beyond age 18 for young people covered by child protection services.

Priority for family placements

Prioritize placements with a child’s relatives and prefer family care over institutional care.

Additional half tax share for widowed people

Grant widowed people an additional half share for income tax calculations.

State medical aid replaced by emergency-only care

Replace state medical aid (AME) with aid limited to life-threatening emergencies.

More medical students

Increase the number of medical students by removing the numerus apertus, and abolish the regional health agencies.

Higher apprenticeship support

Increase apprenticeship and work-study funding by around €250 to €300 per month for the company and for the apprentice or work-study student.

Sector committees for training

Create sector committees to assess the economy’s needs every three years and adapt training accordingly.

Transparent university admissions

Make universities’ admission criteria fully transparent so high school students know what is expected.

Expelling violent pupils and students

Expel students over sixteen from high school or university for damage, threats or assaults against pupils, students or teachers.

Higher teacher pay

Increase teachers’ salaries.

Repealing energy performance obligations

Repeal the bans and obligations tied to the energy performance certificate (DPE), including those that apply to renting out homes.

Rénov’ and Clim housing plans

Finance over €20 billion of housing modernization, comfort improvements and energy-saving work through the 100% Rénov’ and 100% Clim plans.

Leaving EU electricity pricing rules

Leave the EU rules that set electricity prices.

Renegotiate European rules from 2027, set a national price and negotiate selling prices directly with partners.

Marie Curie plan to relaunch nuclear power

Relaunch nuclear power with new EPR reactors, small modular reactors (SMR) and fast neutron reactors.

ECB financing for the energy transition

Have the European Central Bank help finance the energy transition and compliance with the Paris Agreement.

Dropping the 2035 ban on combustion cars

Drop the 2035 ban on selling new combustion-engine cars.

Reparation principle replacing precaution

Replace the precautionary principle with a principle requiring those responsible to repair the harm caused.

European carbon border tax

Introduce a carbon tax at European borders.

Carbon neutrality before 2050

Achieve carbon neutrality before 2050 through a national low-carbon strategy.

Funded driving licenses for under-25s

Have the state pay for driving licenses for people under 25 with a clean criminal record.

Abolishing low-emission zones

Abolish low-emission zones.

Presumed self-defense for police officers

Introduce a presumption of self-defense for police and gendarmes.

Mandatory local police above 10,000 residents

Make a municipal police force mandatory in towns of more than 10,000 residents.

Entry controls before demonstrations

Prevent foreign rioters from entering France before demonstrations.

Protest bans for repeat rioters

Issue protest bans against repeat perpetrators of damage.

Mandatory minimum sentences

Introduce mandatory minimum sentences for repeat offenders, attacks on public service workers and drug trafficking, and limit sentence reductions and adjustments.

Building prison places

Build the prison places that are needed and convert sites into low-security detention centers for minors and short sentences.

Criminal majority at 16

Lower the age of criminal majority to 16 and allow fast-track trials for minors.

Joint liability for participants in looting

Make participants in looting jointly liable for the damage and require parents to pay when participants are minors.

A lawyer for every child in care

Guarantee a lawyer for children in care in all circumstances.

Pimping of under-15s treated as a crime

Classify pimping involving children under fifteen as a serious crime and increase penalties.

Ending downgraded prosecution of child rape

Prohibit downgrading rape of minors to lesser offenses tried in a correctional court.

Restricting legal and illegal immigration

Restrict legal and illegal immigration, pending a constitutional reform put to a referendum.

Regularisations suspended

Suspend all regularizations of undocumented foreigners by prefects.

National preference

Introduce national preference, reserve family allowances for French citizens and require five years of work in France for non-contributory benefits such as the RSA.

Abolishing birthright citizenship

Abolish birthright citizenship.

Tougher family reunification rules

Tighten the conditions for family reunification (stable job, precisely defined income).

Asylum claims filed abroad

Require asylum claims to be filed in embassies and consulates, outside France.

Return after losing a job

Require foreign nationals who came to work in France to return to their country if they lose their job.

Automatic expulsion of foreign offenders

Automatically expel foreign offenders.

Progressive headscarf ban

Put a progressive headscarf ban to a referendum, starting with universities, sports federations and public buildings.

Privatizing public broadcasting

Privatize public broadcasting.

National community in the Constitution

Enshrine a single national community in the Constitution and prohibit communal separatism, including by local governments.

Proportional representation with a majority bonus

Introduce proportional representation with a majority bonus.

Ministry for fighting fraud

Create a ministry dedicated to fighting fraud.

Abolishing almost all state agencies

Abolish almost all state agencies and bodies covered by the state reorganization, including the ecological transition agency ADEME.

Citizens' initiative referendum

Write a citizens' initiative referendum (RIC) on laws into the Constitution, and reserve the power to amend the Constitution to the people, by referendum.

Compensated abolition of the octroi de mer

Abolish the overseas octroi de mer tax and fully compensate overseas local governments.

€3 billion extra for overseas territories

Allocate an additional €3 billion to overseas territories by 2032.

Schengen free movement for EU citizens only

Negotiate to reserve free movement in the Schengen area for EU citizens only.

A lower French contribution to the EU

Cap France’s net contribution to the European Union budget at €5 billion.

Primacy of the French Constitution

Give the French Constitution precedence over foreign texts and authorities, including European ones.

Carbon-indexed EU contributions

Calculate part of national EU budget contributions according to how far economies are from Paris Agreement targets.

Relaunching Euratom cooperation

Relaunch European nuclear cooperation under the Euratom Treaty, using French technology.

European Commission serving member nations

Refocus the European Commission on a secretariat role serving nations and withdraw the health and internal security programs challenged by the candidate.

Opposing further EU enlargement

Oppose any further enlargement of the European Union under current conditions.

Maintaining military aid to Ukraine

Maintain military aid to Ukraine, potentially including equipment.

Limiting financial aid to Ukraine

Stop committing large sums of financial aid to Ukraine in view of France’s budget situation.

Global debt conference

Initiate an international conference on public and private debt and possible responses.

No transfer of defense powers to the EU

Refuse any transfer of defense or diplomatic powers to the EU.

Strictly national nuclear deterrence

Keep full sovereignty over nuclear deterrence and maintain a full-spectrum military.

Protected military programming budget

Protect the budget path set by the military programming law.