France's 2026 budget bill and CBD: where Article 23 stood in November 2025

By Manon, CBD specialist at Deli Hemp Pro

This article describes the situation on 24 November 2025. The final outcome of the debate is not covered here and should be checked.

In November 2025, Article 23 of France's draft budget for 2026, the PLF (projet de loi de finances, the annual finance bill), proposed a new tax and sales framework that could reshape the French CBD trade. It created an excise duty on smokable CBD products, tightened the rules on CBD vaping and redrew the distribution channels. For a professional outside France who buys here, or who follows Europe's largest CBD market, here is what the text said at that point.

Where was the bill in November 2025?

The National Assembly had rejected the "revenue" part of the PLF 2026. The bill therefore went to the Senate, France's upper house, in its initial version, including every measure aimed at hemp products for smoking and vaping. The Senate was examining the text sent to it on 24 November 2025, as part of the usual shuttle between the two chambers.

1. An excise duty on smokable CBD products

CBD flowers, resin and hash

The text created a new tax category: "raw smoking products not containing tobacco". It could cover dried CBD flower, CBD resin and hash, and CBD cigarettes.

The rates proposed for 2026 were a proportional rate of 25.7%, a specific rate of €18 per 1,000 g and a minimum charge of €76.20 per 1,000 g. The measure would bring hemp products close to manufactured tobacco for tax purposes.

2. Tighter rules on CBD vaping

New liquid categories and tax

Article 23 set up two categories of vaping liquid: low-nicotine (0 to 15 mg/ml) and high-nicotine. CBD e-liquids contain no nicotine, but they would have been included unless another specific regulation covered them.

The proposed duty was €30 per 1,000 ml for low-nicotine liquids and €50 per 1,000 ml for high-nicotine ones, which works out at €0.30 to €0.50 per 10 ml bottle. Products such as CBD vapes could therefore have been concerned.

3. Distribution: approval and fewer sales channels

Retail limited to certain sellers

The bill limited the sale of vaping products to three groups: approved buralistes (licensed tobacconists, who hold the state tobacco retail licence in France), certain outlets in the French overseas territories, and establishments approved by the state. Approval would depend on training, good repute and the ability to collect excise duty.

No more online sales to consumers

Article 23 also banned distance selling to consumers for vaping products treated as tobacco. That would directly cover CBD e-liquids and could end online retail sales of these products altogether.

4. What it would mean for the CBD trade

Risks for CBD flowers and resins

Several trade bodies warned that some dried CBD flowers, resins and hash could be reclassified as "raw smoking products", bringing heavy taxation and tightly controlled distribution.

A shake-up for shops, online sellers and wholesalers

The text could have reorganised CBD distribution in France from top to bottom. Specialist shops, online stores and wholesalers were told to prepare for new obligations, possibly lower margins and changes to their logistics.

5. The timetable as it stood

When this article was written, the bill was still moving between the two chambers. Entry into force was to be set by decree, between 1 July 2026 and 1 January 2027, and some provisions might need prior notification to the European Commission. Whether, and in what form, Article 23 was finally adopted is something to check in the final Finance Act for 2026 and its implementing decrees.

6. What professionals were advised to do at the time

Contact senators

In November 2025, businesses were encouraged to send their local senators concrete figures on their activity: jobs, investment, sales volumes, document compliance and the risk of pushing customers towards the black market. A structured, sourced message was the most effective approach.

Get the paperwork in order

Whatever the outcome, it made sense to consolidate certificates of analysis, batch numbers, technical sheets and labels for every range, especially flowers, resins, hash and CBD vapes. That advice still holds. Our products comply with French law (delta-9-THC no higher than 0.3%). The status of hemp flowers, resins and other hemp products varies from one country to another and can be stricter than in France. In the UK, the status of hemp flower remains contested, so check the resale rules in your own country before you order.

Why it matters beyond France

Article 23 was a major change to the legal framework for CBD in France. It pushed professionals to plan ahead, adapt their business model and tighten their compliance. For buyers who source in France, following how the debate ended is the best way to anticipate effects on prices and on the product categories available. New lines in the Deli Hemp Pro catalogue are listed under new products.