Tax relief 2025: What does this mean for property owners?
New draft tax reform bill 2025: Changes to property taxes for agricultural land and new construction projects.

Tax relief 2025: What does this mean for property owners?
What’s currently going on in the area of real estate taxation? The topic is currently being hotly debated, because on October 24, 2025, the National Assembly will discuss the new draft finance law for 2025. This provides for significant changes in local taxation. SeLoger reports that a central element of this draft should include an increase in the tax allowance for agricultural land by half.
A particular focus is on the taxation of “thermal passive houses”. The government is proposing to exempt them from property tax for a period of 25 years, provided they achieve energy saving class B. This could be a real advantage for many property owners.
Changes in the tax system
The new law also provides that municipalities have the opportunity to reject a two-year tax exemption for new buildings. Nicolas Ray, a Republican representative, has tabled an amendment to this effect. Bofip explains that in certain cases completely new properties on unused land could even be exempt from taxation for ten years.
Further tax relief could come in the form of a 30 percent exemption from property tax for undeveloped agricultural land in Corfu. This regulation only applies to properties that are not already excluded from tax relief under other articles of French tax law.
Exonération for critical areas
But that's not all: the draft law also stipulates that certain "critical areas" - these include, for example, forgotten properties or those in difficult-to-access locations that have not been counted so far but could still be valuable - can be managed more easily in the future. In addition to many positive aspects, there is even the possibility of transferring these areas to the municipality in order to benefit from tax exemption. Service Public highlights that there is also the option of reducing taxation on areas that are already under cultivation or rejecting it entirely.
Whatever the outcome of the vote in the National Assembly, it is clear that property tax legislation could bring exciting changes in 2025. Discussions are in full swing and the coming weeks could be crucial for many affected taxpayers.