The flagship measures of the «Booster»

The tax credit goes from €40,000 to €45,000 per person for the acquisition of a principal residence, raising the ceiling for exemption from registration duties to 640 000 € (approximately €1.3 million for a couple). The measure will apply retroactively once the law is passed, for an unlimited duration. Estimated cost: €15 million.

For off-plan purchases where construction is completed by 80 % maximum at the time of acquisition, registration and transcription fees are deleted from the construction part — they will only be due on the value of the land. Valid for acquisitions concluded Starting July 16, 2026, for 3 years. Estimated cost: €15 million.

A VAT at 8 % (instead of 17 %) for the construction of social housing units—subject to strict conditions: selling price per m² less than or equal to the median published by the Housing Observatory, surface area, yield, and rental duration criteria. «This government wants to stimulate construction, but not finance luxury,» specifies Gilles Roth.

New accelerated depreciation regime: 6 % for 6 years, on a capped basis of 600 000 €. For purchases made in 2026, investors will be able to choose between the current system and the new deduction; starting from the January 1, 2027, the new system will apply.

Following the example of the Defence Bonds, which found their audience last year, the Housing Bond will allow to raise €250 million from households to finance the construction of housing — with a Interest exempt from withholding tax.

For first-time homebuyers where at least one borrower 35 or younger, the loan limit taken into account for government assistance has been raised—a direct boost for young households facing banks’ requirement of a 20 % down payment, which Gilles Roth, incidentally, wishes to renegotiate with the banking sector.

Why now? The state of the market

Ministers affirm: the risk of price surges is limited, because thousands of homes already have permits but cannot find financing. VAT and depreciation incentives are linked to price caps — and the government is committed to intervening in cases of abuse or price increases.

What's still missing — and the continuation

No new aid for energy renovations — a lack that has been pointed out as banks now integrate CPE into their credit conditions. The question of’20 % down payment required by banks, a major obstacle for many families, also remains open - Gilles Roth has promised to continue discussions.

What that changes for you

Until 45,000 euros tax credit per person (90,000 € for a couple), with an exemption ceiling raised to 640,000 €. And since the measure will be retroactive, there's no need to wait for the vote to sign. If you are 35 or younger, state aid is further strengthened.

If the construction site is completed by 80 % maximum, you only pay registration fees on the land; the construction portion is exempt. Valid from now (deeds concluded from July 16, 2026), for 3 years.

Double opportunity: the’accelerated depreciation: 6 % over 6 years (capped at €600,000) and the VAT at 8 % If you are building affordable rental housing, you can still choose between the old and new regimes in 2026—do your calculations.