Tax· 13 January 2026
Capital gains on property: tax concession in 2026
The tax authorities temporarily allow certain advantages to continue in 2026, until the 2026 Finance Act is enacted (BOFiP, 31/12/2025).
This covers: the exceptional allowance in high-demand housing areas and major development projects (art. 150 VE of the French Tax Code, CGI); and the exemptions for sales intended for social or intermediate housing (art. 150 U II 7° and 8° CGI).
This concession ends as soon as the 2026 Finance Act is adopted.
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