Why the use of animals for experimental research should not be taxed
Press release from the National Academy of Medicine
November 18, 2025
Amendments to the 2026 Finance Bill, presented by several political groups (1-5), aim to introduce a tax of between €1 and €50 per animal used for experimental purposes in research. These amendments raise the legitimate question of the funding of the FC3R national center (French center promoting the application of the 3Rs – replace, reduce, refine.
Without questioning the usefulness of funding such a structure, the French Academy of Medicine, deeply concerned about the principles and arguments that may led to imagine such a tax, disputes its appropriateness:
Such taxation could be equivalent to a fine for an activity that would be considered reprehensible, whereas the research concerned has noble aims and is carried out in accordance with ethical principles and rules in force by researchers that there is no reason to make feel guilty.
France has indeed one of the most stringent regulatory frameworks in the world, ensuring in particular the essential objective of reconciling animal welfare and scientific excellence. This regulation is effective.
Contrary to the explanatory statements accompanying some amendments, the number of animals used for research purposes is not decreasing marginally. It is falling sharply, by 18.5% in 2023 compared to 2022 (6), reflecting researchers’ efforts to reduce and replace the use of animals wherever possible.
For the health of our fellow citizens, some animal testing remains essential to detect side effects or toxicity. It is incorrect to claim that 90% of treatments successfully tested on animals prove to be ineffective or dangerous for humans (1), when the scientific article cited in the reference on the contrary reports a 86% concordance between the positive results of animal and clinical studies (7).
It is important to recall that, for more than 30 years, pharmacokinetic studies (absorption, distribution, metabolism, and elimination) conducted on non-animal models allow to stop the development of drugs that could potentially be toxic, thereby preventing them from being tested on animals.
Apart from being based on inaccurate arguments, this taxation could potentially lead to the transfer of animal use for research purposes to countries where animal welfare is neither respected nor monitored.
References
1. https://www.assemblee-nationale.fr/dyn/17/amendements/1906A/AN/1752
2. https://www.assemblee-nationale.fr/dyn/17/amendements/1906A/AN/1693
3. https://www.assemblee-nationale.fr/dyn/17/amendements/1906A/AN/984
4. https://www.assemblee-nationale.fr/dyn/17/amendements/1906A/CION_FIN/CF1452
5. https://www.assemblee-nationale.fr/dyn/17/amendements/1906A/AN/809
6. https://www.gircor.fr/pourquoi-90-des-medicaments-testes-avec-succes-sur-des-animaux-et-des-modeles-non-
7. Ineichen B.V., Furrer E., Grüninger S.L. et al., Analysis of animal-to-human translation shows that only 5% of animal-tested therapeutic interventions obtain regulatory approval for human applications. PLoS Biol. 2024 Jun 13;22(6):e3002667. doi: 10.1371/journal.pbio.3002667. PMID: 38870090; PMCID: PMC11175415.
Bull Acad Natl Med 2025;209:pp-pp. [En ligne] Disponible sur : URL
