Property-tax exemption for home energy renovations

You must be the owner or another person legally liable for the property's tax and have paid the qualifying expenses. A tenant does not become the legal taxpayer simply because a lease requires them to reimburse the owner's property tax. Houses and flats can qualify, including rented homes and homes that are not your main residence.

• Local adoption: the property must be in a French municipality or intermunicipal area that has adopted this exemption. The decision covers all homes meeting the legal criteria in its territory; it cannot replace the national conditions or change the three-year term. The local rate and the tax share covered matter.
• Age: the home must have been completed more than ten years before 1 January of the first exemption year. For a first exemption in 2027, it must have been completed before 1 January 2017.
• Paid spending per home: qualifying VAT-inclusive expenses must be more than €10,000 in the calendar year before your first exemption year, or more than €15,000 over the three calendar years before that first exemption year. Exactly €10,000 or €15,000 does not meet the respective test. Renovation grants or premiums you received are not deducted when checking these thresholds.
• Contractor invoices: qualifying supply and installation must be invoiced by the same company. Subcontracting is allowed, and different companies may handle different types of work. Equipment or materials you buy yourself do not qualify, even if a company installs them. Maintenance costs do not count.
• Shared or mixed-use property: for communal apartment-building work, count your paid share, not the whole building's bill. For mixed residential/business premises, only the residential part receives the tax exemption. Count only the expenses for that part, normally allocated by floor area unless you can show the expense relates exclusively to one part. If a building manager or another intermediary pays the contractor, the relevant payment date is their final payment to the company—not your payment of a call for funds.

The work must fall within the energy-renovation reduced-VAT rules. Work assessed over a period of up to two years that counts as producing a new building for VAT, or increases existing floor area by more than 10%, is excluded from that VAT route. Major rebuilding can count as a new building even if the original home is not demolished: for example, renewing most of its load-bearing structural elements other than foundations. This two-year assessment uses the work's invoice dates, unlike the payment dates used for the exemption's spending thresholds.

Supply or installation of a boiler capable of using fossil fuels is excluded from the reduced rate from 1 March 2025, including fossil backup in a hybrid system. An exception remains for a dated quote accepted by both parties with a deposit received before that date. A cheque handed to the contractor before that date can meet the payment condition even if banked later. Installing only an eligible heat pump or solar equipment, without the fossil-fuel backup, can still qualify under the other conditions. These VAT rules do not make maintenance eligible for this property-tax exemption.

Older awards under the pre-2025 rules keep their remaining term. Homes that met the old conditions for their first exemption year on 1 January 2025 can retain relief for 2025–2027 if the municipality or intermunicipal body instituted the exemption for both 2024 and 2025. Do not use the former pre-1989 building-date rule for a new claim under the current scheme.

This exemption does not automatically add three years to another property-tax exemption. In particular, existing statutory social-housing relief runs first, leaving only any remaining period under this measure; personal-situation exemptions take precedence. Other eligible tax reductions apply to the property tax left payable after the exemption, not to the exempted amount.

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• Available only where the municipality or tax-raising intermunicipal body has adopted it. File before 1 January of the first exemption year.[^c9][^c14]

Use the official local eligibility checker to see whether your town offers the exemption, then confirm the adopting authority's rate and tax share. The checker asks for the town, how the home is occupied, its age and the amount of work; it is not the exemption declaration. New local decisions normally must be adopted before 1 October to take effect the following year. Decisions under the current scheme continue until amended or withdrawn. Decisions under the previous version ceased to apply on 1 January 2025, so establish that the authority has adopted the current exemption; protected older awards retain their remaining term. That council deadline is separate from your filing deadline.

Before 1 January of your first exemption year, send a free-form paper declaration to the tax office for the place where the property is located. Identify the property and its completion date, and attach documents proving the nature and amount of eligible expenses. Evidence of the home's age can include a purchase deed stating its completion date or the official completion declaration. Include the invoices and, for shared work, the building manager's statement or equivalent documents proving your share and the actual contractor-payment date.

Certify the conditions for the energy-renovation reduced VAT on the contractor's quote or invoice; you are not required to certify the equipment's technical-performance standards personally. Keep the supporting documents for the tax declaration.