The Housing Guide for workers provides information about tax breaks linked to property and the Finance Act. As announced in April 2016, a number of property tax exemptions have been extended until december 2017 :
- The tax credit for energy saving home improvements (CITE), for up to 30 % of the cost of the improvements (excluding labour costs) to a main residence ;
- The Pinel tax incentive for rental investment gives rise to a reduction of between 12% to 21% depending on the duration of the lease;
- The Censi-Bouvard buy-to-let incentive for the purchase of furnished, serviced apartments in homes for the elderly, students’ residences and long-term care homes for adults (Ehpad). This does not apply to holiday apartments. Instead, a tax reduction of 20% may be granted for energy saving improvements, reburbishment or improvements for occupants with disabilities voted for by the co-owners during a general meeting taking place between 1 January 2017 and 31 December 2019. A tax reduction of up to 22,000 euros may be granted for any one property.