Tax credit for adapting homes to disability or loss of autonomy reinstated (2027-2029)
The amendment amends Article 200 quater A of the General Tax Code: the 25% tax credit for equipment adapting the main residence to loss of autonomy or disability, limited to expenses incurred until 31 December 2025, is reopened for expenses incurred between 1 January 2027 and 31 December 2029. The extension applies only to amounts deducted from tax due and cannot be refunded.
Measure originators
No official estimate found for this measure.
Measure impact
Taxpaying households adapting their main residence to disability or loss of autonomy would again receive a 25% tax credit for 2027-2029 expenses, with no refund for non-taxpaying households. The general rapporteur noted in the debate that the former tax credit amounted to âŹ15m in 2025. Adopted against the opinion of the finance committee and the Government.
Official references
Sources
Stated positions
Public statements by members of Parliament on this measure · 4 statements
« Je prĂ©cise que le dispositif existait jusquâau 31 dĂ©cembre 2025 et a Ă©tĂ© interrompu en 2026, que lâamendement no 1157 vise Ă le reconduire du 1er janvier 2027 au 31 dĂ©cembre 2028 et quâil restera complĂ©mentaire du dispositif MaPrimeAdaptâ. »
Translation: I would point out that the scheme existed until 31 December 2025 and was interrupted in 2026, that amendment No. 1157 aims to renew it from 1 January 2027 to 31 December 2028 and that it will remain complementary to the MaPrimeAdapt' scheme.
15 October 2026Parliamentary debate · assemblee-nationale.fr« Ce crĂ©dit dâimpĂŽt est utile, important et nous y tenons. »
Translation: This tax credit is useful, important, and we are attached to it.
15 October 2026Parliamentary debate · assemblee-nationale.fr« En commission, M. le rapporteur gĂ©nĂ©ral a Ă©voquĂ© MaPrimeAdaptâ ; celle-ci constitue certes une avancĂ©e pour les mĂ©nages les plus modestes, mais lâextinction du volet fiscal du crĂ©dit dâimpĂŽt laisse les familles de la classe moyenne sans solution. VoilĂ pourquoi nous demandons son rĂ©tablissement et lâaugmentation de son plafond. »
Translation: In committee, the general rapporteur mentioned MaPrimeAdapt'; it is certainly progress for the most modest households, but the end of the tax side of the credit leaves middle-class families without a solution. That is why we are asking for it to be restored and its ceiling raised.
15 October 2026Parliamentary debate · assemblee-nationale.fr« Cet amendement vise Ă rĂ©tablir une aide fiscale Ă lâadaptation de lâhabitation principale pour les personnes en situation de handicap ou de perte dâautonomie. »
Translation: This amendment aims to restore tax support for adapting the main residence for people with disabilities or loss of autonomy.
9 October 2026Amendment · assemblee-nationale.fr
These statements are quoted verbatim with their source and date. They are separate from votes: only votes count in the analysis of political orientations. A position may have changed since.
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Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Council of Ministers
Validation interne