France Proposes 3.6% Tax on Reimbursed Medical Devices in PLFSS 2027 Draft

The draft Social Security Financing Law for 2027 (PLFSS) proposes a new 3.6% contribution on companies operating reimbursed medical devices, which may include optical equipment such as corrective lenses and frames. The tax applies to entities classified as 'operators' under the Social Security Code, excluding opticians who only sell or dispense products unless they also hold operator status. The calculation base is set at 70% of amounts reimbursed by Health Insurance after VAT and rebate adjustments. For example, €1 million in reimbursements would result in a €25,200 contribution. Based on annual optical spending of €8.33 billion with 4.4% covered by insurance, the sector's theoretical annual cost could reach €9.2 million before adjustments. Payments are due to the National Health Insurance Fund by November 1 of the following year. The government aims to better control rising medical device expenditures, which reached €12.1 billion in 2025.