The French tax administration has announced that for the 2025‑2027 income tax periods, certain liberal professionals—including nurses, dermatologists, ophthalmologists, and specialists in anatomy‑cytopathology—will receive an additional 20 % reduction on their taxable professional income. This measure, published in a recent briefing, aims to recognize the specificities of these highly qualified occupations and to alleviate the tax burden on professionals whose activities involve extensive personal expertise. The reduction applies to the portion of income declared as professional revenues and is calculated on the net taxable base after allowable deductions. It will be automatically applied when taxpayers file their declarations for the 2025, 2026 and 2027 years, provided they meet the eligibility criteria outlined in the official notice. The administration emphasizes that the benefit is limited to income earned from activities directly related to the regulated practice of these professions and does not extend to ancillary or unrelated revenue streams. Taxpayers are encouraged to verify their eligibility and to update their personal tax files accordingly. The notice also clarifies that the reduction will be reported in the dedicated section of the online filing portal, and that supporting documentation may be requested during a tax audit. Overall, the policy reflects the government's intention to modernize the tax regime for high‑skill professions while ensuring fiscal fairness.

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