2021 budget: what measures for individuals?

The 2021 budget was published in the Official Journal 30 December 2020. Its objective is to support the France Relance plan deployed by the Government around three priorities: ecology, competitiveness and cohesion.

The Act provides for the following main measures

Update of the tax scale

The slices are upgraded to the level of 0.2% to take account of inflation.

Simplification of the arrangements for the payment of housing subsidies

As of 2021, the housing subsidies are calculated and paid in real time: their profit is assessed on the basis of current resources and no longer on N-2 income, in order to be fairer, particularly when there is a drop in income.

Expansion of MaPrimeRénov' beneficiaries

In order to support energy retrofitting of housing, the MaPrimeRenovate' opens from January 2021 to all owner-occupants, without conditions of resources, as well as condominiums and landlords.

The scheme aims to support in particular the overall renovation work by better targeting the

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.

Evolution of the housing tax

In 2021, the 20% wealthier households will see their housing tax decrease by one third (to be phased out for all households in 2023).

Extension of the zero interest loan (PTZ)

This loan, which supports homeownership of a principal residence for the poorest households, is being extended until 2022.

Extension of Pinel device

To support rental investment, the device shall be maintained unchanged until the end of 2022. New detached houses remain eligible.

Renewal of the ecological bonus

The scale of support available to households when purchasing an electric vehicle, upgraded in 2020 and up to €7,000, will continue until 30 June 2021. It will be lowered from 1^er July 2021 and January 2022. The conversion premium will change on the same dates.

Tax Credit for Electric Vehicle Chargers Created

A specific tax credit is proposed for the installation of electric vehicle charging stations on residential parking spaces.

Setting of the 2021 and 2022 CO2 malus scale at registration

The scale includes a gradual strengthening of environmental incentives (lowering the threshold, raising the ceiling).

A new car malus related to the weight of the vehicle (from 1.8 tons) is introduced from 2022.

Sustainable mobility package

The maximum allowable income tax deduction is increased by €400 to €500.

Improving students' standard of living

In order to combat student insecurity, the cost of the CROUS university restaurant ticket for scholarship students will be reduced to €1 ( instead of €3.30) for the academic year 2021.

Training young people on strategic and promising sectors

In order to cope with the expected increase in the demand for employment by young people, whatever their level of qualification, and with the changes in the labor market affecting in particular the least qualified among them, the number of skills training courses available to young people entering the labor market will be increased.

Hiring aids for young people under 26 and disabled people

To facilitate the first work experience of young people, particularly those with disabilities, hiring, apprenticeship and professionalization contracts will be funded.

Additional support pathways to employment

To support the integration of young people furthest from work, 300 000 tailor-made support and integration courses will be offered to combat precariousness through three measures: youth guarantee and intensive support for young people, assisted contracts and integration through economic activity, support for the creation of companies.

Waiting Day for Covid-19 Patients

Until February 16, 2021, the day of absence is suspended for public officials arrested due to Covid-19, as is already the case for private employees.

Strengthening emergency shelter spaces

In 2021, it is planned to create 8,850 rental intermediation spaces and 2,000 new brothel spaces to improve the living conditions of homeless people.

In addition, 1,000 new places will be created to protect women victims of violence.