- For 2026, the reduced VAT rate under Article 278 sexies of the French CGI continues to apply to certain social homeownership transactions, subject to income and price ceilings.
- The 2026 income ceilings for eligibility vary by household size and zoning (A/A bis, B1, B2/C); for example, a single person may earn up to €38,844 in Zones A/A bis and B1, or €33,771 in Zones B2/C.
- Higher ceilings apply with larger households, with an additional allowance per extra person ranging from €9,683 to €13,557 depending on the zone.
- Eligibility also requires that the sale/construction/transfer price of the dwelling not exceed the annual PSLA price caps, which are indexed to construction costs and vary by zone.
Source: bofip.impots.gouv.fr
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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