Property Tax Credits in 2026: An Overview

Tax credits linked to property have been progressively reduced in France since 2020. In 2026, the main remaining schemes are the tax credit for adapting a home for disability or loss of autonomy, and the tax credit for installing electric vehicle charging stations. The CITE (energy transition tax credit) was replaced by MaPrimeRenov’ in 2021.

Introduction

The landscape of property-related tax benefits has transformed profoundly in recent years. The trend is towards replacing tax credits with direct subsidies (MaPrimeRenov’, local authority grants) and refocusing tax advantages on specific objectives: accessibility, energy transition, and electric mobility.

For a Parisian property owner, whether owner-occupier or investor, it is essential to distinguish what still qualifies as a tax credit (deducted directly from tax owed, with any surplus refunded) from what falls under other tax mechanisms such as deduction from rental income or tax reductions.

Table of Contents

• Tax credit, reduction or deduction: what is the difference?
• Which tax credits are still in force in 2026?
• Which schemes have gone, starting with the CITE?
• Does MaPrimeRenov’ really replace the CITE?
• What tax strategy for a Paris property owner in 2026?
• Frequently asked questions

Tax credit, reduction or deduction: what is the difference?

A tax credit is subtracted directly from the tax owed and, if it exceeds the tax, the surplus is refunded by the Treasury: it is the most advantageous mechanism for the taxpayer. The other two carry less weight: a tax reduction triggers no refund at all, and a deduction only acts on taxable income, for a value equal to the taxpayer’s marginal bracket. The confusion between these three mechanisms is common, yet their financial impact differs considerably.

A tax reduction is also subtracted from the tax owed, but without any surplus being refunded. A non-taxable taxpayer derives no benefit from a tax reduction. This is the mechanism used by schemes such as the Malraux Law or the former Pinel scheme.

A deduction reduces the taxable income before the tax is calculated. Its benefit depends on the taxpayer’s marginal tax bracket. A taxpayer in the 41% bracket saves 41 cents for every euro deducted, while a taxpayer in the 11% bracket saves only 11 cents. The deficit foncier operates under this mechanism.

Which tax credits are still in force in 2026?

Two: adapting a home for disability or loss of autonomy, at 25% of expenses capped at 5,000 euros for a single person and 10,000 euros for a couple, and installing an electric vehicle charging point, at 300 euros per point.

Scheme	Benefit	Cap	Status in 2026
Home adaptation for disability or loss of autonomy	25% of expenses	€5,000 for a single person, €10,000 for a couple, plus €400 per dependant, over a rolling five years	In force
Electric vehicle charging point	€300 per charging point	One point per member of the tax household, so €600 for a couple	In force, primary and second homes
Energy transition tax credit (CITE)	15% to 50% of the works cost	Not applicable	Abolished on 1 January 2021, replaced by MaPrimeRénov’

Read this table with the earlier distinction in mind: a tax credit is subtracted from the tax due and is refunded if it exceeds it, whereas a deduction merely lowers taxable income. The two schemes still in force therefore return the same amount to every taxpayer, whatever their bracket.

The tax credit for adapting a home for elderly or disabled individuals remains the main scheme still in force. It covers 25% of expenses incurred for installing adapted sanitary equipment (walk-in showers, grab bars, raised toilet seats), widening doorways, installing access ramps, and motorising shutters or doors.

The multi-year ceiling is 5,000 euros for a single person and 10,000 euros for a couple filing jointly, increased by 400 euros per dependant. This ceiling is assessed over a rolling five-year period.

The tax credit for installing electric vehicle charging systems is maintained at 300 euros per charging point, limited to one point per member of the tax household (i.e. 600 euros for a couple). This credit applies to primary residences and secondary residences.

These credits are available to owner-occupiers, tenants, and those living rent-free. They are not restricted to primary residences in the case of the charging station credit, which is a notable exception.

Which schemes have gone, starting with the CITE?

The CITE, abolished on 1 January 2021 and replaced by MaPrimeRenov’, the tax credit on main-residence mortgage interest created by the 2007 TEPA Law and abolished in 2011, and the tax credit for technological risk prevention. For investors, add the end of the Pinel scheme on 31 December 2024, which was a tax reduction rather than a credit.

The CITE (energy transition tax credit) was the flagship scheme for over ten years. It allowed 15% to 50% of the cost of insulation work, boiler replacement, or installation of renewable energy systems to be deducted. Abolished on 1 January 2021, it was entirely replaced by MaPrimeRenov’.

The tax credit for mortgage interest on a primary residence, introduced by the TEPA Law of 2007, was abolished in 2011. The tax credit for technological risk prevention expenses has also been abolished.

For investors, the Pinel scheme ended on 31 December 2024. This was not a tax credit but a tax reduction; however, its disappearance changes the entire landscape of new-build rental investment. We analyse the consequences of this end in our article on Pinel break-even operations.

Does MaPrimeRenov’ really replace the CITE?

It takes its place but not its form: MaPrimeRenov’ is not a tax credit but a direct subsidy paid by the ANAH (Agence nationale de l’habitat), received without waiting for the income tax return. Its amount depends on the household’s income (four categories: very modest, modest, intermediate, affluent) and the nature of the works. In 2026, amounts range from 2,000 euros for a boiler replacement (affluent households) to over 10,000 euros for a comprehensive renovation (very modest households).

Landlords have been eligible for MaPrimeRenov’ since 2021, for up to three rental properties. The work must be carried out by RGE-certified contractors and the property must be rented as a primary residence for at least five years after the work.

In Paris, MaPrimeRenov’ can be combined with City of Paris grants (Eco-renovons Paris+), energy savings certificates (CEE), and the deficit foncier. For an investor renovating an apartment rated F in the 19th arrondissement, combining these grants can cover 40% to 60% of the cost of energy renovation works.

To explore energy renovation issues further, see our dedicated guide.

What tax strategy for a Paris property owner in 2026?

It relies less on tax credits than on three other levers: MaPrimeRenov’ and local grants for the owner-occupier, the deficit foncier for the buy-to-let investor, and an SCI subject to corporate tax or furnished letting for high marginal brackets. For an owner-occupier, MaPrimeRenov’ combined with the accessibility tax credit (where applicable) and local grants forms the foundation for optimising renovation costs.

For a buy-to-let investor, the deficit foncier remains the primary tool. Maintenance, repair, and improvement works are deductible from rental income with no ceiling, and any resulting deficit is chargeable against total income up to 10,700 euros per year. Furnished rentals offer a different tax framework with the BIC regime and property depreciation.

The SCI subject to corporate tax allows the property to be depreciated and income to be capitalised within the company at a corporate tax rate of 15% on the first 42,500 euros of profit. This structure is particularly relevant for investors in a high marginal tax bracket.

Our property hunters work in coordination with our clients’ wealth advisers to integrate the tax dimension from the very start of the property search. The choice between a property requiring renovation (deficit foncier) and a property in good condition (immediate yield) depends on the buyer’s tax situation. Our rental investment service includes this analysis.

Frequently asked questions

Does the CITE (energy transition tax credit) still exist in 2026?

No, the CITE was abolished on 1 January 2021 and replaced by MaPrimeRenov’, a direct subsidy paid by the ANAH. MaPrimeRenov’ is not a tax credit but a grant, which changes the financial mechanism for the property owner.

Which tax credits remain available for property works in 2026?

The main remaining tax credit covers accessibility adaptations for elderly or disabled individuals (25% of expenses, capped at 5,000 euros for a single person or 10,000 euros for a couple). The tax credit for installing electric vehicle charging stations is also maintained.

Can a buy-to-let investor benefit from tax credits for renovation work?

Tax credits primarily apply to the main residence. For rental properties, renovation costs are deductible from rental income through the deficit foncier mechanism, which is fiscally different from a tax credit but can prove equally advantageous.

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Would you like to integrate tax optimisation into your Paris property purchase? Our property hunters help you identify properties whose tax profile matches your situation. Contact us to discuss.