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10736

Question 10736 — housing

answeredFrance· National Assembly· FR

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4 November 2025

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3 February 2026

Summary

Mr. Roger Chudeau questions the Minister of Cities and Housing on the follow-up given to the parliamentary report submitted on June 30, 2025 by Mr. Marc-Philippe Daubresse, senator, and Mr. Mickaël Cosson, deputy, entitled “For a sustainable revival of rental investment”. This report highlights the worrying contraction in the private rental investment market, illustrated in particular by a drop of more than 40% in reservations for new housing in the first quarter of 2025. It formulates several tax and regulatory proposals intended to revitalize the rental offer, including: the creation of a tax depreciation system for rental housing, the increase in the reduction of the micro-land regime and the land deficit ceiling, the exclusion of rented housing from the real estate wealth tax base (IFI) and a reduction in taxation on long-term real estate capital gains. These measures aim to support rental investment while promoting the return of vacant housing to the market and the energy renovation of the existing stock. He also wishes to know the Government's intentions regarding the implementation of these recommendations. He asks him in particular if an application timetable has been decided, if some of these measures will be included in the project of the finance law for 2026 and what guarantees are envisaged to ensure the budgetary sustainability of these measures while preserving their effectiveness in favor of rental housing.

Machine translation from French. The official text remains authoritative.

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