Regulatory changeIn effectProperty taxNational

Social landlords' contribution to the CGLLS in 2026: modulation lowered by €100m and FNAP share set at €275m

For 2026, the rate used to modulate the contribution of social housing bodies to the social rental housing guarantee fund (CGLLS, Article L. 452-4 of the Construction and Housing Code) is set by order so that total increases are €100m lower than total reductions. The share of contributions allocated to the national fund for housing aid (FNAP) is set at €275m. The order of 1 June 2026 sets the contribution rate at 2.416% (85% on the solidarity rent supplement), the modulation rate at 3.4538% and the variation coefficient at 0.7737.

Measure originators

Amendment authorLR

Sophie Primas

Les Républicains

Amendment authorSER

Viviane Artigalas

Socialiste, Écologiste et Républicain

Amendment authorUC

Amel Gacquerre

Union Centriste et Indépendants

Amendment authorCRCE

Marianne Margaté

Communiste Républicain Citoyen et Écologiste - Kanaky

InitiatorRDSE

Ahmed Laouedj

Rassemblement Démocratique et Social Européen

Amendment authorEST

Yannick Jadot

Écologiste - Solidarité et Territoires

Impact on public finances

No official estimate found for this measure.

Effective date

1 January 2026

Measure impact

Concerns social landlords: their 2026 CGLLS contribution, paid from 17 to 26 June 2026, includes a modulation that is €100m more favourable overall, and €275m of these contributions fund the FNAP (aid for building and renovating social housing).