Overview
- The National Assembly passed the measure 158–49 during 2026 budget debates as a cross-party compromise linked to relief for social landlords.
- The status offers annual tax depreciation of 3.5%, 4.5% or 5.5% on new units and 3%, 4% or 5% on renovated older homes, capped at 80% of property value.
- Benefits are limited to €8,000 per year for up to two dwellings, with rent ceilings required and rentals to family members excluded.
- Public Accounts Minister Amélie de Montchalin pledged to reduce charges on social landlords but did not confirm a figure, leaving the compensation level undecided.
- Ecologists, Communists and LFI opposed the measure and a major tenants’ group criticized it as a tax giveaway, though some lawmakers signaled they could revisit their stance in later readings.