II: Tariffs

The rate of the special tax on insurance contracts is set:

1° For fire insurance:

A 7% for fire insurance relating to non-exempt agricultural risks; generally speaking, the following are considered as having the character of agricultural risk insurance: insurance for all risks of natural or legal persons exclusively or mainly exercising an agricultural or agriculture-related profession as these professions are defined by articles L722-9 and L722-28 of the Rural and Maritime Fishing Code, as well as insurance of the risks of members of their families living with them on the farm and of their staff and insurance of risks, by their nature, specifically agricultural or related ;

A 24% for fire insurance taken out with departmental funds;

A 30% for all other fire insurance ;

However, the rates of the tax are reduced to 7% for insurance against fire for property permanently and exclusively assigned to an industrial, commercial, craft or agricultural activity, as well as local authority administrative buildings;

2° For insurance covering operating losses resulting from fire in the context of an industrial, commercial, craft or agricultural activity:

A 7%;

2° bis (Repealed);

2° ter (Repealed);

3°A 19% for insurance against maritime or river navigation risks of any kind for sports or pleasure boats;

4° (Repealed);

5° (Repealed) ;

5° bis At 18% for insurance against risks of all kinds relating to motorised land vehicles other than insurance relating to the compulsory insurance obligation in respect of motorised land vehicles provided for in Article L. 211-1 of the Insurance Code;

5° ter A 12.5% for premiums or contributions due from 1 January 2016 and 13.4% for premiums or contributions due from 1 January 2017, for legal protection insurance defined in articles L. 127-1 of the Insurance Code and L. 224-1 of the Mutual Code, other than those whose exclusive or main purpose is to cover criminal defence and ordinary law recourse with a view to obtaining compensation for personal injury suffered by the insured following an accident;

5°c A 15% for insurance relating to the compulsory insurance of land motor vehicles provided for in article L. 211-1 of the Insurance Code and concerning commercial land motor vehicles with a total authorised laden weight of more than 3.5 tonnes as well as lorries, pick-up trucks and vans for exclusively commercial use on farms and exclusively necessary for their operation;

A 33% for insurance relating to the compulsory land motor vehicle insurance introduced in the same article L. 211-1 for vehicles other than those mentioned in the first paragraph of this 5° quater and in 11° bis of Article 995 of this Code;

6° For all other insurance:

A 9%.

Fire risks covered by insurance covering transport risks are included in the risks designated under 3° or 5° bis.

The proceeds of the tax are allocated to the départements and, under the conditions provided for in 2° of Article L. 3662-1 du code général des collectivités territoriales, à la métropole de Lyon, à l'exception :

a) A fraction of the proceeds of the tax relating to the contracts mentioned in 5° ter, which is allocated, up to €35 million in 2016 and €45 million from 2017, to the general budget of the State;

b) A fraction corresponding to a rate of 13.3% of the proceeds of the tax at the rate of 33% and the proceeds of the tax at the rate of 15% mentioned in 5° quater, which are allocated under the conditions provided for in Article L. 131-8 of the Social Security Code;

c) The proceeds of the tax relating to insurance contracts in the event of death taken out to guarantee the repayment of a loan referred to in 5° of Article 995, which is allocated to the general budget of the State.

The rates referred to in 1° to 6° of this Article are reduced by half for premiums relating to risks located in the Department of Mayotte.