France Boosts Social and Solidarity Economy with New Tools and Potential Tax Reforms in 2026

In 2026, France is intensifying support for the social and solidarity economy (ESS) through multiple initiatives aimed at fostering sustainable development and social cohesion. The Réseau des collectivités territoriales pour une économie sociale et solidaire (RTES) recently launched the updated MunicipalESS 2026 kit, providing 30 detailed fiches to guide local authorities in promoting ESS initiatives. This toolkit, which will be presented on February 26, helps elected officials integrate ESS principles into public policies across areas such as urban revitalization, family services, and ecological transition. RTES, representing 182 local authorities, highlights the sector's significant role in job creation, local engagement, and ecological transition, exemplified by successful projects like the cooperative Piste d'Azur in Grasse and a micro-crèche in Caylus.

Meanwhile, educational efforts are underway with the Semaine de l’Economie Sociale et Solidaire scheduled for March 23 to 28, targeting students from kindergarten to high school. This event promotes awareness through activities like company visits, classroom interventions, and cooperative games, aligning with the United Nations Sustainable Development Goals.

On the fiscal front, hopes are high for reduced tax burdens on ESS employers following the creation of a government working group led by Budget Minister Amélie de Montchalin to reform the salary tax. Currently costing ESS employers around 5 billion euros annually, this reform could ease their financial load. However, France faces economic challenges such as the unlikely achievement of the 3% public deficit target by 2029, which may impact government capacity to support such measures further.

Together, these efforts underline France's commitment to expanding and strengthening the social and solidarity economy in 2026, combining practical local tools, education, and fiscal policy considerations to foster a more just and sustainable society.