Overseas: deadline extended to 31 March 2026 to obtain the 2026 property tax allowance for social housing in priority neighbourhoods
Article 20 of the 2026 budget act supplements Article 73 of the 2024 budget act: in Guadeloupe, French Guiana, Martinique, Mayotte and Réunion, the city contract and its annexed agreement may be signed, and the declaration sent to the tax office, until 31 March 2026 for the 30% allowance on tax on developed land provided for in Article 1388 bis of the General Tax Code for social housing in priority urban policy neighbourhoods to apply in 2026.
Measure originators
No official estimate found for this measure.
Measure impact
Social landlords in the five overseas departments had until 31 March 2026 to meet the allowance conditions for 2026 property tax.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
President of the Republic signature
Publication au Journal officiel
National Assembly has the final say
Si échec CMP