Residential rental value revision postponed by three years
Article 106 (II to IV) of the 2026 Finance Act shifts by three years the timetable for revising the rental values of residential premises set by Article 146 of the 2020 Finance Act: the 2025, 2026, 2027, 2028 and 2031 deadlines become 2028, 2029, 2030, 2031 and 2034. According to the impact assessment, rents would be collected from landlords in 2028, the report to Parliament would be due before 1 September 2029, local committees would meet in 2030 and the new values would enter tax bases in 2031 instead of 2028. It also amends Article 114 of the 2022 Finance Act (2025 replaced by 2028) and Article 103 of the 2023 Finance Act (2026 replaced by 2027).
Measure originators
No official estimate found for this measure.
Measure impact
Homeowners keep being taxed on current rental values until the revision takes effect, now planned for 2031 tax assessments.
Official references
Sources
Procedure timeline
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Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
President of the Republic signature
Publication au Journal officiel