Local funding
Roads, schools and networks remain necessary.
Tax reform · Plan de Rupture
6.13 — Abolish the development tax on new housing
The measure aims to reduce the cost of new housing, but the development tax finances infrastructure linked to urbanisation, so local revenue loss must be addressed.
What the Plan proposes
Plan source: Gain pour les ménages — compensation locale à expertiser. The title and stated effect are preserved from the public edition; this page adds an initial legal and operational architecture for expert review.
The measure aims to reduce the cost of new housing, but the development tax finances infrastructure linked to urbanisation, so local revenue loss must be addressed.
Status: structured civic prototype requiring expert review before filing or implementation.
Current system
The tax combines municipal, departmental and, in Île-de-France, regional components. Rates and exemptions vary by area and project.
Implementation path
- Define new housingMain home, rental, collective housing, extension and rebuilding.
- Measure local costEstimate by municipality or category.
- Choose compensationGrant, tax share or lower infrastructure spending.
- Amend the Tax CodeCreate the exemption and transition.
- Check price transmissionEnsure the saving reaches the buyer.
Key risks
Price capture
Landowners or developers may absorb the benefit.
Territorial inequality
Impact varies widely with local rates.
Overlap
This measure overlaps with the 6.05 instalment proposal.
Indicators to publish
| Indicator | Before | After | Purpose |
|---|---|---|---|
| Scope and population | Baseline | Annual value | Prevent perimeter changes |
| Budget effect | Estimate | Cash collected or spent | Separate promise from execution |
| Transition cost | Disclosed | Multi-year tracking | Calculate net effect |
| Appeals and errors | Initial rate | Corrected rate | Protect rights |