Funding and Tax incentives

The restoration or repair may (it is not automatic) be subject to state subsidies, granted by the Regional Directorates of Cultural Affairs (DRAC). These grants are limited to 40% of what for inscrits buildings, no maximum is, in theory, set for classés buildings. Local authorities (counties or regions) may also support work on listed buildings in accordance with conditions which may vary according to local policy/ies. There are a number of funding options available for historic monuments, find out more.

Funding Historical Monuments and taxations : what kind of aids ?


Restoration work, work done to make listed building accessible to a large public, including disable persons and work on buildings certified by the Heritage Foundation (Fondation du Patrimoine) can benefit from endowments, subject to the signing of an agreement beforehand with an authorized entity (such as La Demeure Historique). The owner of the building must make a commitment to maintain and open the monument to the public for 10 years after completion of the work (prohibition of sale).

Tax incentives: income tax

1. Property taxes related to elements that are listed (classé or inscrit au titre des monuments historiques) have a 50% deductibility from their owner’s income. The deductibility rate is increased to 100% when the monument is open to the public or for the part of the subsidized project that remains at the owner’s expense. Expenses are deductible from income generated by the property, with the possible postponement of deficit on total income (without ceiling) or, if applicable, the total income.

2. Some buildings which are not listed buildings (neither classé, nor inscrit) can benefit from a special tax regime by obtaining a label from the Heritage Foundation (Fondation du Patrimoine), for buildings visible from public roads, or monuments with a special agreement, or for buildings open to the public (a minimum of 40 days per year).

3. These tax provisions are restricted to properties owned by individuals or by family held sociétés civiles, not subject to income tax. They require that all owners make a commitment to retain the property for 15 years after its acquisition.

Taxation / Inheritance

Listed buildings may be exempt from inheritance or bequest taxes. This exemption is subject to the signing of an agreement with the State of indefinite duration by which the heirs, legatees or beneficiary/ies agree to keep the property and open it to the public (minimum 60 days). La Demeure Historique regularly publishes factsheets on all these subjects for its members.

For further