Optional property tax exemption for horticultural greenhouses also used for sales
Article 111 of the 2026 Finance Act creates Article 1382 J of the General Tax Code: municipalities and inter-municipal bodies may exempt from built property tax farm buildings used exclusively and simultaneously to grow horticultural products and sell those products. By derogation, decisions for 2026 could be taken until 28 February 2026.
Measure originators
No official estimate found for this measure.
Measure impact
Growers selling their flowers and plants in the building where they grow them can be exempt from property tax if their municipality or inter-municipal body decides so, from 2026 for decisions taken before 28 February 2026.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
President of the Republic signature
Publication au Journal officiel
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration