Article 958 of the French General Tax Code
Applications for naturalisation, applications for reinstatement to French nationality and declarations of acquisition of nationality submitted under articles 21-2, 21-13-1 and 21-13-2 of the Civil Code are subject to a stamp duty of €55 collected in the manner provided for in Article R. 436-3 of the Code on the Entry and Residence of Foreigners and the Right of Asylum.