# Malraux scheme (2026) — Tax reduction: conditions, SPR zones, 22%/30% rates, €400,000 cap \| Handee

> 2026 guide to the Malraux scheme (CGI art. 199 tervicies): eligible buildings (complete restoration), SPR zones (PSMV/PVAP/DUP), end of the QAD/NPNRU extensions after 31/12/2024, eligible expenses, 22%/30% rates, €400,000 cap over 4 years, 10-year unfurnished rental, letting within 12 months, 3-year carry-forward, and

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