Income tax - Rental income from an agreed dwelling Anah
Verified 01 January 2026 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)
Tenant's resource cap and rent cap in 2026
Certain rent and resource ceilings applicable to a rental investment made in 2026 are not yet known.
This page will be updated when these amounts are published.
You benefit from a tax advantage if you rent a home in certain municipalities. You must sign an agreement with theAnah: titleContent. If your application is filed since 1er April 2022 ("Loc'Avantages" scheme), you benefit from a tax reduction. If it was filed before 1er March 2022 ("Affordable Rent" scheme), you benefit from a deduction from your property income. We tell you what you need to know.
Loc'Benefits
The device Loc'Benefits allows you to benefit from a tax reduction.
To benefit from it, you must imperatively have signed a agreement with Anah for the rental accommodation.
The amount of the tax reduction varies depending on the agreement signed and the following:
- Convention with or without works
- Rent practiced.
FYI
To benefit from the Loc'Avantages device, your tax domicile must be in France.
This tax reduction scheme cannot stack with another tax incentive scheme (e.g. Duflot/Pinel tax reduction).
It does not apply to buildings classified or registered as historical monuments or having received the label issued by the Heritage Foundation.
You must sign an agreement with theAnah: titleContent.
Your request must be registered between 1er April 2022 and December 31, 2027.
You must meet certain criteria related to housing, tenant and rent.
Accommodation
The dwellings must be rented empty and for the main dwelling.
They can be recent or old, with or without works.
Housing must justify a certain level of overall energy performance.
Rent
When signing the lease, you must set the rent respecting a maximum amount defined by:
- Agreement signed withAnah: titleContent
- Area of implantation of the housing.
You must choose one of the following rental levels:
- Intermediate (loc1)
- Social (loc2)
- Very social (loc3, only with rental intermediation).
To set the rent, you must apply one of the following discounts to the rent ceiling observed in the municipality of the dwelling:
- - 15% in loc1
- - 30% in loc2
- - 45% in loc3.
To know the rent ceiling observed in the municipality of housing, you can use the simulator of the Anah:
Loc'Avantages: simulate the rent ceiling and the resources of the tenants (and your tax benefits)
Tenant
To benefit from the device, you must not rent to members of your tax home, to your ascendants or descendants.
You can rent the property to a person already occupying the dwelling only on the occasion of the renewal of the lease.
You must rent the property throughout the application period of the agreement.
In case of departure of the tenant, you must return the property to rent.
You must rent the accommodation to a tenant whose total resources are below a ceiling that varies according to the signed agreement.
You must choose one of the following rental levels:
- Intermediate
- Social
- Very social.
To know the resource levels applicable in the municipality of housing, you can use the Anah simulator:
Loc'Avantages: simulate the rent ceiling and the resources of the tenants (and your tax benefits)
The landlord who signs a very social rent agreement may be required to choose a tenant from among candidates proposed by the prefect.
Rental mediation
It is a social rental intermediation.
As a landlord, you have the possibility to entrust the management of your rental property to a social intermediary (registered association, social real estate agency).
In this case, you benefit from a higher tax reduction, under certain conditions.
FYI
Rental in the very social sector is possible only in case of rental intermediation.
The tax reduction depends on the type of agreement signed with theAnah: titleContent and the following:
- Agreement with or without rental intermediation
- Rent level and tenant resource level.
On the other hand, the rate of the tax reduction does not vary according to the location of the housing in France.
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Anah Convention without rental intermediation
Convention Anah: titleContent concluded by 31 December 2027 | Rate of tax reduction |
|---|---|
Intermediate rental (loc1) | 15% |
Social rental (loc2) | 35% |
The tax cut is calculated on the amount of gross revenues (rents) of the accommodation.
Anah agreement with rental intermediation
Convention Anah: titleContent concluded by 31 December 2027 | Rate of tax reduction |
|---|---|
Intermediate rental (loc1) | 20% |
Social rental (loc2) | 40% |
Very social rental (loc3) | 65% |
The tax reduction is calculated on the amount of gross income (rents) of the accommodation.
To fill your tax return, you can consult the following documents:
- Explanatory leaflet
- Income Tax Return Brochure (indication of documents to be provided or retained).
Affordable rent
The device Affordable rent allows you to benefit from a deduction from your property income.
To benefit from it, you must imperatively have signed a agreement with Anah for the rental accommodation.
The amount of the deduction varies according to the following:
- Type of agreement (with or without work, rent charged)
- Setting up the housing.
The request for an agreement had to be filed before 1er March 2022.
Only the extension of the old agreements signed with theAnah: titleContent remains possible since 1er March 2022.
However, the device ceases to apply when the extension occurs after 1er January 2024.
This tax deduction scheme cannot stack with another tax incentive scheme (e.g. Duflot/Pinel tax reduction).
It does not apply to buildings classified or registered as historical monuments or having received the label issued by the Heritage Foundation.
The agreement signed with theAnah: titleContent must meet certain criteria related to housing, tenant and rent.
Accommodation
The dwellings must be rented empty and for the main dwelling. They can be recent or old, with or without works.
Dwellings with energy class F or G are excluded from the device. One energy performance diagnostics must be provided.
Rent
When signing the lease, you must set the rent respecting a maximum amount defined by:
- Agreement signed withAnah: titleContent
- Area of implantation of the housing.
Metropolis
Type of agreement | Geographical Zoning | ||||
|---|---|---|---|---|---|
Zone Aa | Rest of Zone A | Area B1 | Area B2 | Area C | |
For rent intermediate | €19.51 | €14.49 | €11.68 | €10.15 | €10.15 |
For rent social | €13.64 | €10.49 | €9.04 | €8.67 | €8.05 |
For very social rent | €10.63 | €8.18 | €7.04 | €6.74 | €6.25 |
Overseas
Type of Convention | Guadeloupe, French Guiana, Martinique, Reunion Island, Mayotte |
|---|---|
For rent intermediate | €12.02 |
Tenant
To benefit from the device, you do not need to rent to the following people:
- Members of your tax home
- Ascendants
- Descendants.
You can rent the property to a person already occupying the dwelling only on the occasion of the renewal of the lease.
You must rent the property throughout the application period of the agreement. In case of departure of the tenant, you must return the property to rent.
You must rent the accommodation to a tenant whose total resources are less than one ceiling that varies according to the signed agreement.
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Very social rent agreement (loc3)
The landlord who signs a very social rent agreement may be required to choose a tenant from among candidates proposed by the prefect.
In the absence of a proposal from the prefect, he must choose a tenant whose resources respect a certain ceiling:
Number of people | Types of people | Ile de France | Other region | |
|---|---|---|---|---|
Paris or city bordering Paris | Other municipality | |||
1 | Single person | €14,811 | €14,811 | €12,870 |
Single person with the mobility card disability inclusion | €24,140 | €24,140 | €18,753 | |
2 | 2 people | €24,140 | €24,140 | €18,753 |
Special situation: | €31,643 | €29,018 | €22,551 | |
3 | 3 people | €31,643 | €29,018 | €22,551 |
Special situation: | €34,637 | €31,860 | €25,092 | |
4 | 4 people | €34,637 | €31,860 | €25,092 |
Special situation: | €41,203 | €37,719 | €29,359 | |
5 | 5 people | €41,203 | €37,719 | €29,359 |
Special situation: | €46,369 | €42,444 | €33,086 | |
6 and more | 6 people | €46,369 | €42,444 | €33,086 |
Per additional person | + €5,166 | + €4,727 | + €3,689 | |
Reminder
The municipalities bordering Paris are: Aubervilliers, Bagnolet, Boulogne-Billancourt, Charenton-le-Pont, Clichy, Fontenay-Sous-Bois, Gentilly, Issy-les-Moulineaux, Ivry-sur-Seine, Joinville-le-Pont, Le Kremlin-Bicêtre, Les Lilas, Le Pré-Saint-Gervais, Levallois-Perret, Malakoff, Montreuil, Montrouge, Neuilly-sur-Seine, Nogent-sur-Marne, Pantin, Puteaux, Saint-Cloud, Saint-Denis, Saint-Mandé, Saint-Maurice, Saint-Ouen, Suresnes, Vanves, Vincennes
Social rent agreement (loc2)
Number of people | Types of people | Île-de-France | Other region | |
|---|---|---|---|---|
Paris or city bordering Paris | Other municipality | |||
1 | 1 person alone | €26,920 | €26,920 | €23,403 |
1 single person with the disability inclusion mobility card | €40,233 | €40,233 | €31,254 | |
2 | 2 people | €40,233 | €40,233 | €31,254 |
Special situation: | €52,740 | €48,362 | €37,584 | |
3 | 3 people | €52,740 | €48,362 | €37,584 |
Special situation: | €62,968 | €57,930 | €45,374 | |
4 | 4 people | €62,968 | €57,930 | €45,374 |
Special situation: | €74,919 | €68,577 | €53,376 | |
5 | 5 people | €74,919 | €68,577 | €53,376 |
Special situation: | €84,304 | €77,171 | €60,156 | |
6 and more | 6 people | €84,304 | €77,171 | €60,156 |
Per additional person | + €9,394 | + €8,598 | + €6,710 | |
Intermediate rent agreement (loc1)
Metropolis
Composition of the tax household | Zone Aa | Zone A | Area B1 | Area B2 | Area C |
|---|---|---|---|---|---|
Single person | €43,953 | €43,953 | €35,825 | €32,243 | €32,243 |
Couple | €65,691 | €65,691 | €47,842 | €43,056 | €43,056 |
+ 1 dependent | €86,112 | €78,963 | €57,531 | €51,778 | €51,778 |
+ 2 dependants | €102,812 | €94,585 | €69,455 | €62,510 | €62,510 |
+ 3 dependants | €122,326 | €111,971 | €81,705 | €73,535 | €73,535 |
+ 4 dependants | €137,649 | €126,001 | €92,080 | €82,873 | €82,873 |
Increase per additional dependent | + €15,335 | + €14,039 | + €10,273 | + €9,243 | + €9,243 |
Overseas
Composition of the tax household | Overseas Department (Dom) | Saint Martin Saint Pierre and Miquelon | French Polynesia New Caledonia Wallis and Futuna Islands |
|---|---|---|---|
Single person | €32,602 | €32,602 | €34,607 |
Couple | €43,539 | €43,539 | €46,213 |
+ 1 dependent | €52,358 | €52,358 | €55,573 |
+ 2 dependants | €63,207 | €63,207 | €67,090 |
+ 3 dependants | €74,354 | €74,354 | €78,921 |
+ 4 dependants | €83,795 | €83,795 | €88,843 |
Increase per additional dependent | + €9,354 | + €9,354 | + €9,928 |
Rental mediation
The owner has the possibility to entrust the management of his rental property to a social intermediary (registered association, social real estate agency).
In this case, a premium can be granted to the owner, under certain conditions.
The deduction from your income depends on:
- Type of agreement Anah: titleContent (with or without work, maximum rent level),
- Location of the accommodation.
Know the area of your municipality: A, Abis, B1, B2 or C
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Anah Convention with works
Request for agreement Anah: titleContent registered before 1 march 2022 | Areas A, Aa and B1 | Area B2 | Area C |
|---|---|---|---|
Very social or social rent | 70% | 50% | 50% |
At intermediate rent | 30% | 15% | 0 |
Anah Convention without works
Request for agreement Anah: titleContent registered before 1 march 2022 | Areas A, Aa and B1 | Area B2 | Area C |
|---|---|---|---|
Very social or social rent | 70% | 50% | 0 |
At intermediate rent | 30% | 15% | 0 |
FYI
if you opt for rental intermediation (subject to conditions), the allowance is 85%, regardless of the area.
To fill your tax return, you can consult the following documents:
- Explanatory leaflet
- Income Tax Return Brochure (indication of documents to be provided or retained).
Who can help me?
Find who can answer your questions in your region
- National Housing Agency (Anah)
For general information
By phone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + price call
To contact the local service managing your file
Tax department (treasury, tax department...)
Loc'advantages
Rent affordable, article 31 - I-1°o
Affordable rent
Setting the values of the applicable rent ceilings for the benefit of the tax reduction Loc'Avantages
FAQ
Service Public
Service Public
Service Public
Ministry of Housing
National Agency for Housing Information (Anil)
Ministry of Finance
National Agency for Housing Information (Anil)
Ministry of Housing