Landlords

Loc'Advantages: get a tax reduction by renting your property

Publié le 18 février 2025 - Directorate for Legal and Administrative Information (Prime Minister)

The Loc'Advantages device was discontinued on 1er January 2025. He's now back. This arrangement allows you, as an owner, to benefit from a tax reduction of up to 65% if you lease your property at less than the local market rents. In particular, you must meet certain conditions related to the tenant's level of resources. Service-Public.fr presents the terms of the device.

In order to benefit from the Loc'Advantages scheme, you must sign an agreement with the National Housing Agency (Anah). This document outlines the commitments you must meet as an owner, including:

  • rent your accommodation for at least 6 years;
  • setting a rent below the local market price;
  • offer to rent an unfurnished property;
  • rent to a tenant with incomes below government-set resource limits (these limits depend on the location of your property);
  • rent your home to a tenant occupying it as a principal residence;
  • do not rent a heat strainer, in other words a housing classified F or G on energy performance diagnostics ;
  • do not take as tenant a person who is connected to you for tax purposes, one of your ascendants (parent, grandparent...), one of your descendants (child, grandchild...) or a person already occupying the dwelling except - in the latter case - when the agreement is concluded with the Anah on the occasion of the renewal of the lease.

Please note

The Loc’Advantages scheme was suspended on 1er January 2025. Following the promulgation of the 2025 budget, it is functional and can be requested until 31 december 2027.

What steps do you need to take to benefit from Loc'Advantages?

The request for an agreement and the steps to benefit from the Loc'Advantages device are to be carried out on the site myproject.anah.gouv.fr.

You can, beforehand, realize a rent simulation to be applied according to the address and the surface of your accommodation. The different rent ceilings for the Loc'Advantages scheme are defined by municipality. Three levels of rent reduction are planned:

  • -15%
  • -30%
  • -45%

These percentages correspond to the reduction which must be applied to the market rent observed in the municipality of the dwelling. The resulting rent ceilings are related to:

  • different rates of tax reduction;
  • different ceilings of resources not to be exceeded for tenants.

The tax reduction rate you can receive is increased when you use rental intermediation (the intervention of a social real estate agency or a state-approved association to rent your home). The tax reduction - from 15% to 65% - is all the more important as the rent charged is lower compared to the local market.

You can use the Anah simulator to have an estimate of the tax reduction you can receive, and the resource limit your tenant must respect.

FYI  

You can in addition, to receive financial aid for carrying out work energy retrofits, adapting to loss of autonomy or bringing your home up to safety and health standards before it is rented out. The amount of aid varies according to the nature of the work. To benefit from it, you must create an account on the dedicated platform myproject.anah.gouv.fr, and then submit your grant application.

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