Under the current legal framework, anyone purchasing a home who wishes to benefit from the tax advantages in force must have signed the notarised deed of purchase by 30 June 2025 at the latest.

The government recently decided to offer buyers more flexibility. A bill of law to this effect was approved on 28 May 2025.

As a result, buyers will initially only need to register the following with the Registration Duties, Estates and VAT Authority (AED) by 30 June 2025 at the latest:

• either a signed provisional sale and purchase agreement (compromis de vente);
• or a signed reservation contract relating to a sale of property under construction (vente en l’état futur d’achèvement).

The purchase must then be formalised by a notarised deed signed between 1 July 2025 and 30 September 2025.

Persons whose notarised deed has been signed or will be signed before 30 June 2025 are not targeted by this temporary measure.

The tax advantages concerned are:

• a 50% reduction in the taxable base for registration and transcription fees;
• accelerated depreciation at 6%;
• taxation of capital gains at a quarter of the overall rate; and
• exemption from capital gains tax in the event of transfer to properties used for social rental purposes or to residential buildings achieving energy efficiency rating A+.

The AED has published a guide to assist the persons concerned with the registration process. The guide is available on the Indirect taxation portal (Portail de la fiscalité indirecte).