30% tax reduction for buying a home at Fort des Têtes in Briançon (purchases from 2029 to 2032)
The 2026 budget act creates an income tax reduction (Article 199 tervicies A of the CGI (General Tax Code)) for French-resident taxpayers who buy, between 1 January 2029 and 31 December 2032, a home in the Fort des Têtes in Briançon, converted after the 2030 Winter Olympic and Paralympic Games, and who live in it or let it unfurnished as a main residence for fifteen years. The reduction is 30% of the cost price, counted within a per-square-metre ceiling set by decree and €400,000 per taxpayer, spread over six years. It counts towards the overall cap on tax breaks.
Measure originators
No official estimate found for this measure.
Measure impact
A buyer who purchases a €400,000 home at Fort des Têtes in 2029 can cut their tax by €120,000 in total, i.e. €20,000 a year for six years, if they keep and live in or let the home for fifteen years. The scheme applies to purchases from 2029.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
President of the Republic signature
Publication au Journal officiel