Article 128 of France’s 2026 Finance Act, published in the official journal on 20 February 2026, changes residence-related charges from 1 May. In the ordinary first-issuance case, the residence tax is EUR 300 and the separate stamp duty EUR 50, producing EUR 350 where both apply. The ordinary renewal tax remains EUR 200, while the higher stamp duty makes the combined amount EUR 250 where both apply. Reduced rates