Atlas Arteria has announced that the French Parliament has adopted the 2026 Finance Law, which extends the temporary supplemental tax (TST) initially introduced in 2025. The tax will be applied to both current and prior year revenue, with the majority, 98 per cent, due in December 2026. The remaining balance is scheduled for payment in May 2027. Atlas Arteria is a global owner, operator and developer of toll roads, creating value for investors through efficient operations and prudent capital management. It currently has interests in toll roads in France, Germany, the United States and Australia.
The new law is expected to take effect once it undergoes review by the Constitutional Council and receives the signature of the French President in the coming weeks. The TST impacts companies operating toll roads in France, adding to their tax obligations. The specific financial implications for Atlas Arteria will depend on their revenue performance in the relevant periods.
Despite the tax extension, Atlas Arteria has affirmed that its distribution guidance for 2025 remains unchanged at 40 Australian cents per share. The company reiterated its commitment to targeting future distributions of at least 40 cents per share, supported by projected growth in free cash flow. This suggests confidence in the company’s ability to manage the impact of the tax while maintaining shareholder returns.
Atlas Arteria is an Australian company that invests in and manages toll roads worldwide. The company focuses on acquiring, operating, and enhancing existing toll road assets to generate long-term value for its shareholders.
