Source date: 2026-08-06
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Increase in contribution to the guarantee fund for victims of terrorism and other offenses Published August 7, 2026 - Updated August 13, 2026 - Service Public / Legal and Administrative Information Directorate (Prime Minister)
The contribution paid to the Guarantee Fund for Victims of Terrorist Acts and Other Offenses (FGTI) will increase in January 2027. Service Public explains.
Image 1 Credits: wattana - stock.adobe.com
The mandatory FGTI contribution, commonly called the "attack tax," will increase in January 2027. The decree of July 24, 2026 sets its new amount. It will increase by €2, rising from €6.50 to €8.50 per year.
What is this guarantee fund for?
Created in 1986, the Guarantee Fund for Victims of Terrorist Acts and Other Offenses (FGTI) serves to compensate victims of terrorism who were injured or traumatized, provided they were in the danger zone at the time of the attack, as well as relatives of people killed in the attack. It compensates for physical, psychological, and economic harm and the specific exceptional harm suffered by victims of terrorist acts.
The Fund also participates in compensating victims of common law offenses (assaults, rapes, domestic violence, homicides, etc.).
The FGTI is a pillar of the French model for victim support, recognized across Europe. It assists tens of thousands of victims of offenses each year and has also evolved to face the unprecedented wave of attacks our country has experienced since 2015, by strengthening its proximity to victims and accompanying them throughout their recovery journey.
How is the "attack tax" collected?
The contribution to the Guarantee Fund for Victims of Terrorist Acts and Other Offenses is levied on most insurance contracts covering material assets of individuals, professionals, and the agricultural sector.
For individuals, this FGTI contribution is levied on insurance contracts:
For professionals, this FGTI contribution is levied on insurance:
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commercial premises;
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professional equipment, etc.
For the agricultural sector, the FGTI contribution is levied on insurance:
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agricultural buildings;
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agricultural machinery;
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equipment, materials, etc.
The increase in the FGTI contribution will help partially address the financial recovery of the fund, which is facing a structural increase in the cost of compensation for bodily harm. Over the past ten years, the average cost of compensation has increased by approximately 4% per year, excluding inflation, to which must be added the effect of inflation.
Legal texts and references
See also
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Home insurance Service Public
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Auto insurance (vehicle) Service Public
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Victim of terrorism: compensation by the Guarantee Fund for Victims Service Public
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Source: Service-Public individuals