# 5.5% VAT in 2026 for buying a new home — Complete guide \| Handee

> 2026 guide to the reduced 5.5% VAT rate for buying a new home as a primary residence: conditions, income ceilings, price caps, resale and PSLA.

## Markdown / HTML
- [Markdown](https://handee.fr/en/achat-logement/residence-principale/tva-55/index.html.md)
- [HTML](https://handee.fr/en/achat-logement/residence-principale/tva-55)