Intermediate rental housing: social mix criterion clarified and sales capped at 50% over fifteen years
Article 98 of the 2026 Finance Act amends the 10% VAT regime for intermediate rental housing. Article 279-0 bis A II B of the General Tax Code now refers to homes that are either social rental homes or homes meeting criteria 1° to 3° of its I. Article 284 II bis provides that sales during the first fifteen years after the taxable event may not cover more than 50% of the homes. These rules apply retroactively from 1 January 2021.
Measure originators
No official estimate found for this measure.
Measure impact
Intermediate rental housing investors get clarified rules on the social mix criterion and on sales (at most 50% of homes during the first fifteen years), effective from 1 January 2021, which the amendment presents as securing practices accepted by the tax authorities.
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