#TAXES & TAXATION
“A tax on Big Tech doesn’t concern me.” Not so fast: on 30 October 2026, MPs voted a tax of €0.055 per gigabyte of data sent to French internet users — targeting Netflix, YouTube, Google… but which could be passed on to prices.
Published on October 31, 2026 · to be rechecked on February 28, 2027
On 30 October 2026, during the examination of the 2027 finance bill, the French National Assembly adopted — by 11 votes to 10 — an amendment by Socialist MP Laurent Lhardit creating a tax of €0.055 per gigabyte of digital data sent to French internet users. It targets the big traffic senders: streaming platforms (Netflix, YouTube), video services, video games, etc. The tax would be capped at 15% of the sender’s revenue in France, or 2% of its worldwide revenue. Its backers hope for about €10 billion in receipts. But several limits: the charge would legally fall on content providers, not subscribers — though nothing prevents it being passed on to subscription prices. And above all, the measure is not in force: it is a first-reading vote; the government opposes it, and a possible use of Article 49.3 could keep a version of the budget without this amendment.
Will I be the one paying this tax on my internet bill?
Not directly: it targets content senders (Netflix, YouTube…), not your internet subscription. But a tax paid by a company can be passed on to its prices: that is the difference between who pays it “legally” (the taxpayer of record) and who bears it “economically” (tax incidence), often partly the final consumer.
In other words: a tax is not necessarily paid by whoever hands it to the taxman, but by whoever bears its cost at the end of the chain — here, perhaps partly the subscriber, through prices.
Four caveats that belong with the number
- It is not finally voted: it is an amendment adopted at FIRST READING of the 2027 budget, by 11 votes to 10. Nothing is settled.
- The government opposes it: using Article 49.3 could keep a budget WITHOUT this tax.
- The taxpayer of record is the content senders, not subscribers — but a pass-through to prices remains possible (tax incidence).
- The ~€10bn hoped for is an estimate by its backers, contested: yield, technical feasibility and compatibility with EU law are debated.
Why it still matters: to understand taxation: the person who pays a tax (the taxpayer of record) is not always the one who really bears its cost (incidence). A tax on companies can end up, partly, in the price paid by the customer. And a first-reading vote is not a law: the budget still has several stages to clear.
For you
- Did you know the difference between the “taxpayer of record” and who really bears a tax?
- Can a tax on Netflix or YouTube, in your view, end up on your bill?
Sources: National Assembly vote of 30 October 2026 (amendment I-1358, 2027 finance bill), reported by KultureGeek, Epoch Times and FrenchBreaches (30-31 October 2026).
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