The main measures included in the new budget
As a reminder, here are the Key measures of the 2025 financial plan :
- Reduction in the budget of MaPrimeRénov' : The 2025 budget for MaPrimeRénov' is decreasing by one billion, to 2,3 billion euros.
- RLS Reduction: The reduction in solidarity rent (RLS) is decreasing by 200 million euros for social landlords.
- Extension of the zero-rate loan in new buildings and throughout France for apartments as well as individual houses.
- Temporary exemption from donations for the acquisition of a main residence
- Increase in notary fees: Local authorities will have the possibility of increasing transfer taxes (DMTO) by 0,5 points for a period of three years. First-time buyers can, however, benefit from an exemption, without any amount limitation.
The FFB welcomes "concrete measures for the building industry"
The FFB welcomes the adoption of the 2025 Budget following the rejection of the motion of censure. After weeks of roller coaster rides, this is a real relief for the construction sector.
In an environment marked by a collapse in housing construction, several measures are likely to revive the markets: the reestablishment of a PTZ open to the entire territory and to all types of housing until the end of 2027, the tax exemption of donations and inheritances in favor of the purchase of a main residence until the end of 2026, the reduction of the RLS reduction in return for the construction of social housing. In terms of energy renovation, the maintenance of the MaPrimeRenov' budget, thanks to pressure from parliamentarians, is also a positive signal to be reconfirmed for 2026, as is the extension of the donation/inheritance measure to this same work.
This budget also marks significant progress for the daily lives of craftsmen. The removal of VAT certificates, replaced by a mention on quotes, is a real simplification measure long requested by the FFB. These certificates are too often the cause of purely formal tax disputes, for which only companies must assume responsibility, even if the error comes from the customers.
Furthermore, the limitation of the VAT exemption granted to microentrepreneurs helps to re-establish a minimum of competitive balance with regard to artisans. The return to a more reasonable level of exemption should allow the system to reconnect with its initial vocation: a stepping stone to the company, and not a system which sustainably encourages unfair competition.
The only negative point to highlight in this 2025 budget: the sudden increase in the VAT rate to 20% on the installation of gas boilers. Like many parliamentarians, the FFB advocated for an intermediate rate of 10% to allow a gradual adaptation of the market. And this, all the more so since for both technical and budgetary reasons, many French people will not be able to do without gas.
For Olivier Salleron, president of the FFB: "The stubbornness has paid off: the constant and reasoned battles of the FFB and the Alliance pour le Logement are gradually validating the conditions for a recovery. After a reopening of the mortgage market, that of the institutional environment is giving new hope to craftsmen and building contractors. However, it remains to ensure the rapid implementation of these measures, while 2025 looks set to be very complicated for the sector."
CAPEB welcomes the end of a period of uncertainty detrimental to VSEs in the construction industry and acknowledges the progress made in the energy renovation of housing
By using Article 49.3, the Prime Minister has committed his responsibility to the adoption of the State and Social Security budgets, finally putting an end to the political inertia that is very detrimental to the business prospects of craft construction companies. CAPEB welcomes this necessary adoption of the budget.
Expected measures that respond to CAPEB’s requests
The CAPEB notes with satisfaction that the adopted budget takes into consideration a certain number of measures that it had recommended to meet the challenge of renovation and thus preserve the activity of craft building companies and the purchasing power of their customers.
CAPEB, which had strongly mobilized to maintain the credits allocated to MaPrimeRénov', welcomes the stability of investment capacities, which is reassuring for individuals. This decision reflects the awareness by the government and parliamentarians of the strategic importance of the renovation market in the energy transition and the end of the housing crisis. CAPEB can only welcome this and now calls for the ANAH to be as responsive as possible to proceed with the payment of aid for the files examined.
Another piece of good news for the energy renovation of housing: CAPEB has obtained the integration of energy renovation work on a main home into the system of exemption from transfer taxes applicable to intra-family gifts. An additional lever to facilitate the completion of this type of work.
Two other subjects of satisfaction for the CAPEB:
- The removal of CERFA forms for certification of reduced VAT rates on renovation work that CAPEB had been calling for.
- The establishment of a single VAT exemption threshold of 25.000 euros, which allows us to reconnect with the initial vocation of micro-enterprises, namely that of a springboard towards a sustainable activity and a status that better protects the business manager. However, this should not make us forget the need to generally reduce the tax burden on the cost of labor in all companies by overhauling the social protection financing model in our country.
Finally, CAPEB welcomes with relief the continuation of apprenticeship support for small businesses, after weeks of mobilization on this subject. This decision is likely to strengthen the commitment of craft construction companies to training young people and their major role in local employment and in the transmission of know-how.
A sudden increase in VAT on gas boilers, contradictory to the fight against energy insecurity
CAPEB points out that the increase in VAT on very high energy performance gas boilers, from 5,5% to 20%, represents an increase of more than 700 euros on an average installation costing 5.000 euros, thus heavily weighing on household purchasing power. It was in light of this observation that CAPEB had requested that the rate be maintained at 5,5% for this equipment and, failing that, had agreed to a moderate increase to reach the VAT rate of 10% applied to renovation work. This approach was intended to allow everyone to continue to improve the energy performance of their home to the extent that they can afford.
For Jean-Christophe Repon, president of CAPEB: "While budgetary measures provide partial answers, they cannot constitute a strategy in themselves. The challenge lies in implementing complementary policies to bring all businesses and households on board towards an inclusive and efficient energy transition. True to our commitments and in line with our campaign We take our responsibilities, and you?, we salute the parliamentarians and the government for this first consideration of our strong appeal. We will continue to propose concrete solutions to combine ecological transition, social justice and the dynamism of VSEs. We remain mobilized to obtain the implementation of the measures that we have been waiting for for over a year."
The FNTP notes the adoption of the budget, which does not exempt the government from considering deficit reduction and infrastructure financing.
The National Federation of Public Works acknowledges the adoption, in responsibility, of the draft finance law for 2025 by Parliament.
The vote on this budget will provide visibility to local authorities, which must adopt their own budget before April 15, to state operators and, consequently, to public works companies. It will also allow the release of investment grants (DETR, DSIL) and the Green Fund, which are essential for carrying out infrastructure projects to support the development and ecological transition of our territories.
The adoption of the draft finance bill makes it possible to avoid the "worst", i.e. the total absence of a budget for the year 2025. However, it does not exempt the Government from thinking about and making a commitment to reduce structural spending to reduce the public deficit. In the absence of ambitious measures, the risk would be to limit ourselves to a policy of budgetary "cuts" in the draft finance bill for 2026, which would inevitably affect investment and have a disastrous effect on our country in the long term.
In a context where the examination of the draft finance bill has not, moreover, made it possible to identify serious avenues for financing the maintenance, decarbonisation and adaptation of our infrastructures, the public works sector will be particularly attentive to the work of the infrastructure financing conference announced by the Prime Minister and confirmed by the Minister responsible for Transport.
For Alain GRIZAUD, President of the FNTP: "We have avoided the worst-case scenario of a year without a budget, but let's now avoid the one of short-sighted management. Without a clear strategy for reducing the deficit, we risk a policy of cutbacks in 2026 that will sacrifice investment. The Government must now make a concrete commitment to financing our infrastructure, which is essential for the future of our territories and the ecological transition."
Illustrative image of the article via Depositphotos.com.