Real estate in 2026: taxation influences the purchase decision of 41% of French people, according to a study

Taxation, the new crux of the matter

Favorable tax treatment is cited for the first time by 41% of French people as a factor in accessing homeownership, compared to 34% a year ago (+7 points). This is the most significant change in the barometer, second only to lower interest rates which, although still the leading factor, have slipped slightly to 58% (-3 points).

This progression is part of a recomposition of the fiscal landscape, whether with the end of the Pinel scheme, the extension of the PTZ to the whole territory, the planned return of the MaPrimRenov' scheme, or the adoption of the private landlord status.

For Paul Cayla, President of Catella Residential: "Lower interest rates remain the primary incentive for French people to purchase property, but favorable tax treatment is gaining importance as a decisive factor, which is promising for the prospects of the Jeanbrun scheme, which encourages the return of private investors."

Location is regaining importance

The fantasy of escaping to the countryside is fading in favor of urban pragmatism. Location has risen to 59% of determining criteria (+6 points), consolidating its second place behind price (stable at 67%). The end of widespread remote work and the need for immediate proximity (schools, shops) are forcing a return to basics, particularly in the Île-de-France region where this requirement reaches 65%, and in cities with more than 100.000 inhabitants.

DPE AB: the regulatory safe haven

Faced with the complexity of the standards, the Energy Performance Certificate (EPC) is becoming the benchmark indicator. For the first time, the AB EPC rating and energy efficiency are cited equally (45% each), proof that buyers are primarily seeking protection against the progressive ban on energy-inefficient properties.

According to Alexandre Chambault, Off-Plan Sales Director and Partner at Catella Residential: "The Energy Performance Certificate (EPC) has become a safe haven in the face of complex energy standards. But this focus carries a risk: overvaluing a property rated A at the expense of a truly energy-efficient home that is less highly rated."

Real estate, a strategic choice

While 74% of French men and women do not have any short-term property purchase plans (stable compared to 2025), real estate projects remain a concrete reality for nearly half of 35-44 year olds (49%) and 40% of residents of the Île-de-France region. Although considered relevant by 66% of respondents, real estate investment has lost 3 percentage points to other investments.

Real estate in 2026 is no longer a passive asset-building reflex, but a tactical allocation choice in the hands of more demanding buyers.

Key developments (February 2025 vs February 2026)

Levers for accessing homeownership perceived as effective:

• Favorable tax treatment: 34% → 41% (+7 points)
• Rate decrease: 61% → 58% (-3 points)

Key criteria in the search for accommodation:

• Price: 68% → 67% (-1 pt - stable), remains the number 1 criterion
• Location: 53% → 59% (+6 pts)
• Energy efficiency: 36% → 36% (stable)
• Size: 35% → 34% (-1 pt)

Promoting eco-friendly housing:

• DPE AB: 42% → 45% (+3 pts)
• Energy efficiency: 51% → 45% (-6 points)

Methodology

The survey was conducted by YouGov on 1009 people representative of the French national population aged 18 and over, in terms of age, gender, region, and socio-professional category. The survey was conducted online, on the proprietary YouGov France panel, from February 4 to 5, 2026.

Illustrative image of the article via Depositphotos.com.