Budget 2026: family gifts to buy an old home exempt from tax 🏡
Good news for first-time buyers! As part of the 2026 budget, a new tax measure is set to make homeownership more accessible: family donations intended for the purchase of an existing (resale) property will now be tax-exempt for first-time buyers.
Until now, this benefit applied only to new-build properties or to existing homes subject to energy renovation requirements.
At IFIC Immobilier, we know that building up a sufficient personal deposit is often a major obstacle for young buyers. This measure can turn that challenge into a real opportunity.
Who can benefit from this tax exemption? 🎯
- Parents → children
- Grandparents → grandchildren
- Great-grandparents → great-grandchildren
💰 Allowance: up to €100,000 per donor
🏠 Condition: the property must become the beneficiary’s primary residence, which they commit to occupying for at least 5 years
📈 Maximum total per beneficiary: up to €300,000 tax-exempt
To learn more about the official text, you can consult the amendment adopted by the French National Assembly.
Why this is excellent news for your property project 💡
- This type of donation helps increase your personal deposit, reducing the amount you need to borrow and therefore lowering your monthly mortgage payments.
- It also stimulates the resale property market, particularly in the Pays de Gex, by making homes more accessible to first-time buyers who were previously priced out.
- With our tailored support, we help you optimise your project, integrate this tax exemption into your financing plan, and secure your purchase with confidence.
A real-life example:
A young couple in Ornex wanted to buy their first resale apartment but were missing €30,000 to complete their deposit. Thanks to a tax-exempt donation from their parents, they were able to finalise their purchase smoothly and benefit from mortgage payments aligned with their income.
📌 In summary
The 2026 budget offers a genuine opportunity for families wishing to support a first-time buyer. If you are planning to purchase an existing property, this measure could significantly ease your path to homeownership.
⚠️ Please note: this tax exemption is not yet final. It must still be confirmed during the final vote of the 2026 Finance Act, expected by the end of 2025.
At IFIC Immobilier, we support you every step of the way to help you make the most of these tax benefits and secure your investment.
Discover our latest property listings in the Pays de Gex, or contact our team to discuss your project.
The IFIC Immobilier Team
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Posted on 10/11/2025 by
Marie MASSON
