Capital gains exemption on property sales for social housing extended to 2030
In Article 150 U, II, 7° of the General Tax Code, the deadline of 31 December 2027 is replaced by 31 December 2030. The scheme exempts from income tax the capital gains on sales of built or unbuilt property for the creation of housing, notably social housing; according to the explanatory statement, it was introduced in 2013 and has been extended several times, including by the 2026 Finance Act.
Measure originators
No official estimate found for this measure.
Measure impact
Individuals selling property for social housing projects would keep the capital gains exemption for sales made until 31 December 2030 instead of 2027. No official cost estimate has been published.
Official references
Sources
Stated positions
Public statements by members of Parliament on this measure · 1 statement
« Afin de donner davantage de visibilité aux acteurs et de contribuer à l’objectif affiché par le Gouvernement de produire 2 millions de logements d’ici 2030, le présent amendement propose donc de proroger ce dispositif de trois ans, jusqu’au 31 décembre 2030. »
Translation: In order to give stakeholders more visibility and contribute to the Government's stated objective of producing 2 million homes by 2030, this amendment therefore proposes extending this scheme by three years, until 31 December 2030.
8 October 2026Amendment · assemblee-nationale.fr
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Procedure timeline
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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