Mayotte: inheritance and gift duty exemption and property tax allowances for land regularisation extended to 2028
Article 103 of the 2026 Finance Act extends from 2025 to 2028 the Mayotte land regularisation schemes: inheritance and gift duty exemption (Article 1135 ter of the General Tax Code), built property tax allowance (Article 1388 sexies) and unbuilt property tax allowance (Article 1396 bis). The extension applies from 1 January 2026.
Measure originators
No official estimate found for this measure.
Measure impact
Mayotte owners whose title is reconstituted or regularised (about 200,000 plots lack a title according to the amendment) keep the duty exemption on the first transfer and the property tax allowances until 2028.
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