Fees and OFII Taxes for a Residence Permit 2026: Complete Schedule
By The FrenchPappers team · Published on 6 June 2026 · Last checked on 6 June 2026 · 8 min read
In brief
- Since the 1er mai 2026, the taxes related to the residence permit are revalued byarticle 128 de la loi n° 2026-103 du 19 February 2026.
- First issuance : 225 € → 350 € (normal rate) · 75 € → 150 € (reduced rate: students, family reunification).
- Renewal : 225 € → 250 € (normal rate) · 75 € → 100 € (reduced rate).
- Naturalisation : 55 € → 255 € (127,50 € in French Guiana), the largest increase (+363 %).
- New taxes : APS 100 €, duplicate 350 € / 150 €, regularisation visa fee 300 € (including 100 € non-refundable).
- 180 € penalty (art. L436-5 CESEDA) maintained if the renewal is submitted less than 2 months before the permit expires.
Why OFII taxes are rising in 2026
The increase in taxes related to the residence permit is set byarticle 128 de la loi n° 2026-103 du 19 February 2026 (Loi de finances pour 2026), applicable since the 1er mai 2026. This is the most significant increase in more than a decade. The objective stated by the public authorities is twofold: to cover the cost of processing applications by the OFII and the prefectures, and to fund the reception of new residents.
The administrative taxes related to the residence permit break down into two blocks: the main tax (paid via an electronic tax stamp) and the stamp duty (25 €, unchanged). To this is added, in certain cases, a 180 € late penalty in the event of late submission (article L436-5 du CESEDA, unchanged).
Summary table of taxes by permit type
Here is the complete schedule of taxes applicable as of 1er mai 2026, compared with the previous amounts.
| Permit type / situation | Before 1er mai 2026 | Since 1er mai 2026 | Change |
|---|---|---|---|
| First issuance (normal rate) | 225 € | 350 € | +55 % |
| First issuance (reduced rate: students, family reunification) | 75 € | 150 € | +100 % |
| Renewal (normal rate) | 225 € | 250 € | +11 % |
| Renewal (reduced rate) | 75 € | 100 € | +33 % |
| Change of status (VLS-TS) — reduced rate 100 € | 200 € | 300 € | +50 % |
| Family reunification — VLS-TS family member (reduced entry stamp) | 99 € | 100 € | +1 % |
| Family reunification — first issuance of permit | 75 € | 150 € | +100 % |
| Naturalisation (127,50 € in French Guiana) | 55 € | 255 € | +363 % |
| Temporary residence authorisation (APS) — new | — | 100 € | New |
| Residence permit duplicate — new | — | 350 € / 150 € | New |
| Regularisation visa fee (irregular entry) — new | — | 300 € (including 100 € non-refundable) | New |
| Late-submission penalty (renewal less than 2 months — art. L436-5 CESEDA) | 180 € | 180 € | = |
Sources: article 128 de la loi n° 2026-103 du 19 February 2026 (Loi de finances pour 2026); article L436-5 du CESEDA; service-public.gouv.fr news item A18881. Amounts confirmed, in force since 1er mai 2026.
Case by case: which tax for which profile?
Students
Students enrolled in a French higher education institution benefit from the reduced rate: 150 € for first issuance et 100 € on renewal. Proof of enrolment (school certificate or attestation) must be provided when submitting the ANEF file.
Employees
Employees fall under the normal rate: 350 € for first issuance, 250 € on renewal. In certain cases (recruitment abroad, contract with a French company), the employer can cover the cost of the tax, but the stamp remains personal.
Passeport Talent
Holders of a Passeport Talent (qualified employee, company founder, researcher, etc.) pay the normal rate: 350 € for first issuance, 250 € on renewal. The tax is generally paid by the employer for qualified employees.
Vie privée et familiale
The « Vie privée et familiale » card is subject to the normal rate: 350 € for first issuance, 250 € on renewal. Certain specific profiles (parent of a French minor child, spouse of a French national in specific situations) may qualify for partial exemptions: to be checked case by case at the prefecture.
Resident card
The 10-year resident card (and the EU long-term resident card) is subject to the normal rate: 350 € for first issuance, 250 € on renewal.
Family reunification
The family member pays a reduced stamp of 100 € on entry into the territory (VLS-TS family member), then 150 € for the first issuance of the permit after settling in. On renewal, the reduced rate of 100 € applies.
Naturalisation
The declaration of French nationality (naturalisation by decree or by marriage) entails a stamp duty set at 255 € since 1er mai 2026 (127,50 € in French Guiana), compared with 55 € previously — the sharpest increase of the reform. Additional costs may apply: sworn translations, copies of civil status records, legalisations.
Temporary residence authorisation (APS)
New in 2026: the issuance and renewal of an APS are now subject to a tax of 100 €. Exemptions : persons in a pathway out of prostitution, beneficiaries of temporary protection.
Duplicate and regularisation visa fee
Le duplicate of a lost or stolen permit now costs 350 € (normal rate) or 150 € (reduced rate). The regularisation visa fee in the event of irregular entry amounts to 300 €, including 100 € non-refundable required at submission.
Reduced rate: who can benefit from it?
Le reduced rate (150 € for first issuance, 100 € on renewal) is reserved for profiles exhaustively listed by the regulations. The following are eligible, subject to producing the required supporting documents:
- Students enrolled in a recognised higher education institution;
- Scientists and researchers under a hosting agreement;
- Trainees and ICT trainees (Intra-Corporate Transferee);
- Au pair young people under an agreement;
- Beneficiaries of subsidiary protection and stateless persons;
- Foreign minors, in certain specific situations.
The statutory refugees recognised by the OFPRA are, for their part, fully exempt of tax — this point has not changed with the 2026 reform. For the full, up-to-date list, refer to the service-public.gouv.fr fact sheet.
Penalties, fines and hidden costs
Several surcharges may be added to the main tax:
- 180 € penalty in the event of a renewal submitted less than 2 months before the permit expires. This penalty applies in addition to the normal tax.
- Additional tax stamp duty of 25 € for most residence permits.
- Risk of loss of rights in the event of very late submission: temporary loss of the work authorisation, suspension of social benefits, inability to travel.
- OFII medical costs for the welcome medical examination (for first-time arrivals), generally covered by the OFII but with possible additional costs.
To plan ahead, also read our checklist of documents for the renewal : it details the documents to prepare and the deadlines to meet.
How to pay the OFII tax in practice
Since the general rollout of theANEF (Administration Numérique des Étrangers en France), payment of the tax is made almost exclusively online. Three channels exist:
- Electronic tax stamp on timbres.impots.gouv.fr : online purchase by bank card, you receive a 16-digit stamp number to enter in the ANEF form.
- Direct payment on the ANEF : for most procedures, the system automatically redirects you to a card payment interface when you submit.
- Payment at the prefecture : increasingly rare, still possible for certain residual procedures (regularisations, very specific situations).
Keep the proof of payment and the stamp number safe: they may be requested again in the event of a check or a claim.
Common mistakes to avoid
- Buying a stamp of the wrong amount. The refund is neither automatic nor quick. Double-check your situation before purchasing.
- Buying the stamp on a fraudulent site. Only timbres.impots.gouv.fr is official. Third-party sites that "facilitate" the purchase are often paid services with no added value.
- Forgetting to pay the tax before submission. The file is suspended and may be rejected for incompleteness.
- Submitting the renewal too late. Beyond the threshold of 2 months before expiry, the 180 € penalty applies automatically.
- Confusing the OFII tax and the stamp duty. These are two separate payments that add up.
FAQ — OFII fees and taxes 2026
How much does a first residence permit application cost in 2026?
Since 1er mai 2026, the first issuance of a residence permit costs 350 € at the normal rate et 150 € at the reduced rate (students, family reunification). These amounts are set by article 128 de la loi n° 2026-103 du 19 February 2026.
What is the fee for renewing a residence permit in 2026?
The renewal costs 250 € at the normal rate et 100 € at the reduced rate since 1er mai 2026. A 180 € penalty applies in addition if the application is submitted less than 2 months before the permit expires (art. L436-5 CESEDA).
How much does a naturalisation application cost in 2026?
The stamp duty for a naturalisation application has risen from 55 € to 255 € since 1er mai 2026 (127,50 € in French Guiana). This is the largest increase provided for by the 2026 finance act (+363 %).
Is the OFII tax refundable if my application is refused?
No. The tax and the tax stamp duty are non-refundable, even in the event of refusal. Only the 100 € non-refundable portion of the regularisation visa fee (300 € in total) follow a different logic: they remain due upon submission even if the visa is refused.
What is the new 100 € APS tax in 2026?
L'temporary residence authorisation (APS) is subject to a duty of 100 € on issuance and renewal since 1er mai 2026. Exemptions : persons in a pathway out of prostitution, beneficiaries of temporary protection.
How much does a duplicate residence permit cost in 2026?
The duplicate of a lost or stolen residence permit costs 350 € at the normal rate et 150 € at the reduced rate since 1er mai 2026. It is one of the new taxes introduced by the 2026 finance act.
Can I pay the tax in several instalments?
No. The tax is paid in a single payment when the application is submitted on the ANEF, by bank card via an electronic tax stamp. No instalment payment is provided for by the administration.
Can my employer pay the tax for me?
Yes, in certain cases. For employment-related permits (Passeport Talent, employee, ICT posted employee), the employer can cover the tax. Payment is still made via a personal tax stamp, but the cost may be re-invoiced or covered depending on the terms of the contract.
FrenchPappers: complete support for your file
FrenchPappers is not a law firm. We are an administrative support service that prepares your application from A to Z: analysis of your situation, verification of the applicable fee, compilation of the complete file, support on the ANEF, follow-up until the permit is issued. Our goal: to save you the 180 € penalty and the mistakes that lengthen processing times.
If you want to secure your renewal and anticipate the right deadlines, our residence permit renewal service covers the entire process, from assessment to submission on the ANEF.
Your residence permit renewal, stress-free
Complete preparation of your file, verification of the applicable fee, submission on the ANEF with support. From 290 €, payment in 3 or 4 instalments available.
See the renewal service →Official sources
- Service-public.gouv.fr — News item A18881 (revaluation of taxes on 1er mai 2026)
- Legifrance — Article 128 de la loi n° 2026-103 du 19 February 2026
- Legifrance — Loi n° 2026-103 du 19 February 2026 (Loi de finances pour 2026)
- Legifrance — Article L436-5 CESEDA (late-submission penalty)
- OFII — Office Français de l'Immigration et de l'Intégration
- Timbres.impots.gouv.fr — Purchase of an electronic tax stamp
Last updated: 6 June 2026 — figures confirmed on service-public.gouv.fr and legifrance.gouv.fr. To go further, also read our analysis of the tax increase on 1er mai 2026.