Taxes for establishments and test facilities

 Annual taxes

Veterinary pharmaceutical establishments (Article R. 5142-1 of the Public Health Code)

A tax is payable annually for each authorisation in effect on January 1st of the taxation year. The amount is calculated according to the nature of the establishment’s activity as defined in Article R. 5142-1 of the Public Health Code.

For the manufacturing and import of veterinary medicinal products, the manufacturing of autovaccines and veterinary medicinal products subject to clinical trials, the amount shall be calculated on the basis of the number of personnel assigned to the activity.

For the other categories of activity, the amount is flat-rate.

In the case of multiple activities in an establishment, the amount due shall be that corresponding to the activity generating the highest tax.

Annual upgrading: 

On 1 January of each year, annual taxes shall be revalued in accordance with the estimated annual average change in consumer prices excluding tobacco provided for, for the year in question, in the economic, social and financial report annexed to the draft finance law. The amount is rounded up to the higher euro.

For the year 2023, the economic, social and financial report annexed to the draft budget law 2022 provides for an annual evolution of consumer prices excluding tobacco products of 4.3 %. This upgrading shall be applied from 1 January 2023.

Références : Articles L. 5141-8 et D. 5141-60 of the Code de la santé publique