Housing recovery

New tax cuts for some landlords

Publié le 24 février 2026 - Public Service / (Prime Minister)

Do you want to invest in rental real estate? A new tax system has just been put in place, following the promulgation of the 2026 Finance Act. After buying a home for rent unfurnished, you can deduct each year from your rental income a part of the purchase price of the property in question. Public Service presents the conditions to be respected to benefit from this device.

Illustration
Image 1Crédits: Daniel - stock.adobe.com

As part of a plan called « housing recovery », a new tax system is introduced for real estate investors. The objective is to increase the rental offer.

You can benefit from this scheme if you buy an apartment with the aim of offering it for rent. The accommodation must meet various criteria, including:

  • be located in a collective building ;
  • be new (housing can be provided that you invest at least 30% of the price of the property in improvement works in particular energy);
  • be rented as a principal residence for at least 9 years (renting in your close family circle is prohibited);
  • be unfurnished.

You must also respect a rent ceiling, set according to the category of the property (intermediate, social or very social housing).

The lease must be effective within 12 months of the date of completion of the dwelling (or the date of your acquisition of the property if it is after the date of completion).

FYI  

You can benefit from this tax system for any housing meeting the various criteria and acquired between 21 February 2026 and 31 December 2028. If it is a construction, the date of the building permit is used.

How does the new tax system work?

The new tax system, which is present in the Finance Act for 2026, allows you to deduct your rental income (the rents you collect that are subject to income tax in the property income category):

  • part of the purchase price of the property;
  • all charges relating to the lease (cost of works, interest on loans, property tax).

With this mechanism:

  • you can deduct up to €12,000 from your rental income each year (this limit applies if at least 50% of the income concerned is from very social housing);
  • if the amount of the rental charges (cost of works, etc.) exceeds your rental income, you can deduct up to €10,700 from this land deficit on your other income (salary, retirement pension, etc.).

Example :

You buy an apartment for 180 000 €, with a personal contribution of 30 000 € and a loan of 150 000 €. After 10 years of holding this property, under this tax scheme, you can:

  • have paid up to €0 tax on your rental income;
  • have benefited from €16,000 deductible in income tax.

This tax system is open to everyone, without resource requirements.

It can be implemented on your tax return for the year the property was completed or acquired ; for this, you must attach your rental commitment. The implementation of the device is then irrevocable for the property concerned.

In the event of a breach of your obligations (non-compliance with the amount of rent, early sale of the property, etc.), the tax advantage is called into question. The deductions granted are then reintegrated into your property income.

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