The article analyzes the evolution and typology of tax incentives used in the countries of the European Union (EU) to stimulate the construction and reconstruction of residential real estate and infrastructure facilities. The purpose of the article is to study European incentives and tax regulators for the restoration and stimulation of the restoration of infrastructure and housing stock. A separate part of the study is the historical aspect and formalization of the stages of development of scientific thought and legislative practice regarding the implementation of the regulatory function of taxes in the countries of the European Union. Development of a framework concept of tax incentives on the path of restoration of Ukraine. The historical context of the application of these instruments is studied, starting from the postwar recovery period to the modern challenges related to energy efficiency, sustainable development and housing affordability. Historical overview and evolution of tax incentives in the EU. The evolution of tax incentives in the construction sector in the EU countries can be segmented into three key periods, each characterized by dominant objectives and corresponding tax instruments: first – Post-war period (1945–1970s) – reconstruction and mass construction; second – Late 20th century (1980–2000s) – modernization, urban regeneration and environmental aspects; third – 21st century (2000 – present) – energy efficiency, sustainable development and affordable housing. The key categories of tax benefits and their role in achieving economic, social and environmental goals are identified. Special attention is paid to elements of scientific novelty through the systematization of the experience of EU countries and the identification of implementation challenges. Tax incentives are a dynamic and adaptive public policy tool in EU countries to stimulate the construction industry and infrastructure development. Their evolution reflects the transition from the needs of post-war reconstruction to modern challenges related to sustainable development, energy efficiency and housing affordability. The scientific novelty lies in the comprehensive systematization of historical stages, typology of tax instruments and identification of key implementation challenges that are critical for effective tax policy formation. Future research should focus on developing optimal models of tax incentive administration and mechanisms for their integration into national development strategies, taking into account European regulatory requirements and the experience of countries recovering from crises.

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