Malraux Law

The Malraux Law allows a tax reduction on the amount of restoration taxes incurred by the taxpayer up to:

• 30% on properties belonging to a protected sector
• 22% on properties belonging to a heritage protection zone

The amount of works for the calculation of the tax reduction must not exceed €400,000 over 4 consecutive years. The works must involve a complete restoration of the building and the quality of the construction is controlled by an Architect of the Buildings of France.

This tax relief is intended for French taxpayers who invest in apartments to renovate.