Rental investment Housing recovery - Jeanbrun (deduction of real estate income)
Verified 21 July 2026 - Public Service / (Prime Minister)
Relaxation of conditions of access to the housing recovery scheme - Jeanbrun
The bill to revitalize and decentralize housing, currently under discussion in Parliament, provides for the easing of conditions for access to the housing stimulus scheme - Jeanbrun.
This page will be updated after the legislation is passed and published in the Official journals of the French Republic.
If you want to make a rental investment, you can use the Relance Housing device (also called Jeanbrun device or tax status of the private lessor). It shall apply if the investment is made until 31 December 2028. It concerns housing in collective buildings, in new or old with large works. It allows you to benefit from a deduction of property income for a 9-year lease commitment. We tell you what you need to know.
Nine
This is a rental investment scheme.
It allows you to benefit from a tax advantage that takes the form of a deduction of your property income.
So it's not a tax cut, like the ones whose devices Denormandy or Loc'Avantages allow to benefit.
Taxpayers concerned
To benefit from the scheme, your rental income must be taxed in the property income category.
The scheme is not applicable to beneficiaries of dismembered rights (bare-owner, usufructuary) on housing.
Please note
Taxpayers who do not have their tax domicile in France can benefit from the Jeanbrun scheme, but property income must be taxable in France.
Types of acquisitions
The accommodation must be located in France (metropolitan or Drom) in a collective housing building.
Housing must be acquired new or in the future state of completion.
The scheme also applies to the housing that the taxpayer has built.
Period of investment
The investment must be made between February 21, 2026 and December 31, 2028.
Please note
The date of acquisition is the date of signature of the notarial deed.
The Jeanbrun device is subject to several conditions.
Type and duration of rental
You must commit to giving the housing in bare rental (unfurnished) for use in primary residence for a period of 9 years.
Situation of the tenant
The tenant must not be a member of your tax home.
Nor can it be a parent or ally until 2e degree included (parent, grandparent, child, grandchild, brother, sister).
Tenant Income Levels
You must choose one of the 3 levels of rental following:
- Intermediate
- Social
- Very social.
The reference tax income the tenant must not exceed the regulatory limits:
Répondez aux questions successives et les réponses s’afficheront automatiquement
Intermediate lease
Metropolis
Composition of the tax household | Zone Aa | Area A | Area B1 | Area B2 | Area C |
|---|---|---|---|---|---|
Single person | €44,344 | €44,344 | €36,144 | €32,530 | €32,530 |
Couple | €66,276 | €66,276 | €48,268 | €43,439 | €43,439 |
+ 1 dependent | €86,878 | €79,666 | €58,043 | €52,239 | €52,239 |
+ 2 dependants | €103,727 | €95,427 | €70,073 | €63,066 | €63,066 |
+ 3 dependants | €123,415 | €112,968 | €82,432 | €74,189 | €74,189 |
+ 4 dependants | €138,874 | €127,122 | €92,900 | €83,611 | €83,611 |
Surcharge per additional dependent | + €15,471 | + €14,164 | + €10,364 | + €9,325 | + €9,325 |
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 | €33,105 | €33,105 | €35,049 |
Couple | €44,211 | €44,211 | €46,803 |
+ 1 dependent | €53,165 | €53,165 | €56,283 |
+ 2 dependants | €64,182 | €64,182 | €67,947 |
+ 3 dependants | €75,500 | €75,500 | €79,929 |
+ 4 dependants | €85,087 | €85,087 | €90,079 |
Surcharge per additional dependent | + €9,499 | + €9,499 | + €10,055 |
Social or very social rental
Income levels are the same as for the Loc'Avantages device.
You can use the following simulator:
Loc'Avantages: simulate the rent ceiling and the resources of the tenants (and your tax benefits)
The lease must begin within 12 months of the completion of the immovable, or of its acquisition if it is later.
You must choose one of the 3 levels of rental following:
- Intermediate
- Social
- Very social.
The amount of the rent must not exceed the statutory ceilings:
Répondez aux questions successives et les réponses s’afficheront automatiquement
Intermediate lease
Metropolis
Location of the accommodation | Monthly rent ceilings per m² | |
|---|---|---|
2025 | 2026 | |
Zone Aa | €19.55 | €19.71 |
Area A | €14.49 | €14.64 |
Area B1 | €11.68 | €11.80 |
Areas B2 and C (on approval) | €10.15 | €10.26 |
Overseas
Location of the accommodation | Monthly rent ceilings per m² | |
|---|---|---|
2025 | 2026 | |
Guadeloupe | €12.02 | €12.21 |
The Meeting | €12.02 | €12.21 |
Mayotte | €12.02 | €12.21 |
French Guiana | €12.02 | €12.21 |
Martinique | €12.02 | €12.21 |
Saint Martin | €12.02 | €12.21 |
Saint-Pierre and Miquelon | €12.02 | €12.21 |
French Polynesia | €14.28 | €14.46 |
New Caledonia | €14.28 | €14.46 |
Wallis and Futuna Islands | €14.28 | €14.46 |
Social or very social rental
The rent ceilings are the same as for Loc'Avantages device.
You can use the following simulator:
Loc'Avantages: simulate the rent ceiling and the resources of the tenants (and your tax benefits)
Calculation of benefit
Depreciation is calculated on the purchase price of the dwelling (net of costs), after deduction of the value of the land (estimated at 20% of the purchase price).
So the depreciation can go up to 80 % of the purchase price of the property.
It continues beyond the 9-year lease commitment period, as long as it generates land revenue, up to a limit of 80% of the price.
The depreciation is deducted from land income.
The land deficit generated is attributable to the conditions of ordinary law.
If the expense deduction results in a negative result, you see a land deficit.
The portion of the deficit that results from non-interest borrowing expenditures is deductible from your overall income within the limit of €10,700. This deduction applies automatically.
If your income is insufficient to absorb this deficit, you can carry it over to your overall income for the next 6 years.
The share of the land deficit that exceeds €10,700 and that relating to interest on loans are deductible from your property income of the following 10 years.
Please note
The deduction limit on aggregate income is increased to €21,400 for expenditure on energy renovation works enabling a property to pass from an E, F or G energy class to a energy performance class A, B, C or D, by 31 December 2027. Expenses must have been quoted as of November 5, 2022 and paid between November 1er January 2023 and December 31, 2027.
The depreciation rate varies according to the type of property:
- Intermediate rental: 3.5%
- Social rental: 4.5%
- Very social rental: 5.5%.
Maximum amount
The sum of the depreciation deductions for Jeanbrun cannot exceed €8,000 per year and per fiscal home.
This amount shall be increased by:
- €2,000 where at least 50 % of the income from depreciated dwellings is allocated to social rental
- €4,000 where at least 50 % of the income from depreciated dwellings is allocated to very social renting.
Application of the benefit
The advantage is not taken into account for the overall cap on tax benefits.
If you opt for the depreciation deduction, you cannot benefit from the micro-land tenure.
The Jeanbrun device cannot be combined, for the same housing, with the tax reduction Denormandie.
Please note
For the purposes of calculating the capital gain on the subsequent sale of the dwelling qualifying for the depreciation allowance, the purchase price of the immovable is reduced by the amount of depreciation deducted.
Challenging the advantage
Failure to comply with one of the commitments linked to the Jeanbrun system (rental period, rent level, etc.) implies the questioning of the tax advantage.
The amount of depreciation deducted is reinstated in the net real estate income of the year in which the reconsideration occurs.
The depreciation deduction applies if the taxpayer so requests.
This is an option to exercise when filing your return of income for the year the dwelling is completed, or when it is acquired later.
In practice, taxpayers must attach the lease commitment to their return.
The option is irrevocable for the dwelling concerned.
To fill in your tax return, you can consult the following documents:
- Explanatory note
- Income Tax Return Brochure (indication of documents to be provided or retained).
Ancient (with works)
This is a rental investment scheme.
It allows you to benefit from a tax advantage that takes the form of a deduction of your property income.
So it's not a tax cut, like the ones whose devices Denormandy or Loc'Avantages allow to benefit.
The Jeanbrun device is subject to several conditions.
Taxpayers concerned
To benefit from the scheme, your rental income must be taxed in the property income category.
The scheme is not applicable to beneficiaries of dismembered rights (bare-owner, usufructuary) on housing.
Please note
Taxpayers who do not have their tax domicile in France can benefit from the Jeanbrun scheme, but property income must be taxable in France.
Types of acquisitions
The accommodation must be located in France (metropolitan or Drom) in a collective housing building.
The housing must be dilapidated and subject to rehabilitation works.
The dwellings concerned are:
- Accommodations that are or have been the subject of works that contribute to the production or delivery of a new immovable
- Accommodations where the works for improvement represent at least 30 % of the purchase price housing, which meet the criteria of a heavy rehabilitation (involving achieving a DPE: titleContent A or B).
Period of investment
The investment must be made between February 21, 2026 and December 31, 2028.
Please note
The date of acquisition is the date of signature of the notarial deed.
Type and duration of rental
You must commit to giving the housing in bare rental (unfurnished) for use in primary residence for a period of 9 years.
Situation of the tenant
The tenant must not be a member of your tax home.
Nor can it be a parent or ally until 2e degree included (parent, grandparent, child, grandchild, brother, sister).
Tenant Income Levels
You must choose one of the 3 levels of rental following:
- Intermediate
- Social
- Very social.
The reference tax income the tenant must not exceed the regulatory limits:
Répondez aux questions successives et les réponses s’afficheront automatiquement
Intermediate lease
Metropolis
Composition of the tax household | Zone Aa | Area A | Area B1 | Area B2 | Area C |
|---|---|---|---|---|---|
Single person | €44,344 | €44,344 | €36,144 | €32,530 | €32,530 |
Couple | €66,276 | €66,276 | €48,268 | €43,439 | €43,439 |
+ 1 dependent | €86,878 | €79,666 | €58,043 | €52,239 | €52,239 |
+ 2 dependants | €103,727 | €95,427 | €70,073 | €63,066 | €63,066 |
+ 3 dependants | €123,415 | €112,968 | €82,432 | €74,189 | €74,189 |
+ 4 dependants | €138,874 | €127,122 | €92,900 | €83,611 | €83,611 |
Surcharge per additional dependent | + €15,471 | + €14,164 | + €10,364 | + €9,325 | + €9,325 |
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 | €33,105 | €33,105 | €35,049 |
Couple | €44,211 | €44,211 | €46,803 |
+ 1 dependent | €53,165 | €53,165 | €56,283 |
+ 2 dependants | €64,182 | €64,182 | €67,947 |
+ 3 dependants | €75,500 | €75,500 | €79,929 |
+ 4 dependants | €85,087 | €85,087 | €90,079 |
Surcharge per additional dependent | + €9,499 | + €9,499 | + €10,055 |
Social or very social rental
Income levels are the same as for the Loc'Avantages device.
You can use the following simulator:
Loc'Avantages: simulate the rent ceiling and the resources of the tenants (and your tax benefits)
The lease must begin within 12 months of the completion of the immovable, or of its acquisition if it is later.
You must choose one of the 3 levels of rental following:
- Intermediate
- Social
- Very social.
The amount of the rent must not exceed the statutory ceilings:
Répondez aux questions successives et les réponses s’afficheront automatiquement
Intermediate lease
Metropolis
Location of the accommodation | Monthly rent ceilings per m² | |
|---|---|---|
2025 | 2026 | |
Zone Aa | €19.55 | €19.71 |
Area A | €14.49 | €14.64 |
Area B1 | €11.68 | €11.80 |
Areas B2 and C (on approval) | €10.15 | €10.26 |
Overseas
Location of the accommodation | Monthly rent ceilings per m² | |
|---|---|---|
2025 | 2026 | |
Guadeloupe | €12.02 | €12.21 |
The Meeting | €12.02 | €12.21 |
Mayotte | €12.02 | €12.21 |
French Guiana | €12.02 | €12.21 |
Martinique | €12.02 | €12.21 |
Saint Martin | €12.02 | €12.21 |
Saint-Pierre and Miquelon | €12.02 | €12.21 |
French Polynesia | €14.28 | €14.46 |
New Caledonia | €14.28 | €14.46 |
Wallis and Futuna Islands | €14.28 | €14.46 |
Social or very social rental
The rent ceilings are the same as for Loc'Avantages device.
You can use the following simulator:
Loc'Avantages: simulate the rent ceiling and the resources of the tenants (and your tax benefits)
Calculation of benefit
Depreciation is calculated on the purchase price of the dwelling (net of costs), after deduction of the value of the land (estimated at 20% of the purchase price).
So the depreciation can go up to 80 % of the purchase price of the property.
It continues beyond the 9-year lease commitment period, as long as it generates land revenue, up to a limit of 80% of the price.
The depreciation is deducted from land income.
The land deficit generated is attributable to the conditions of ordinary law.
If the expense deduction results in a negative result, you see a land deficit.
The portion of the deficit that results from non-interest borrowing expenditures is deductible from your overall income within the limit of €10,700. This deduction applies automatically.
If your income is insufficient to absorb this deficit, you can carry it over to your overall income for the next 6 years.
The share of the land deficit that exceeds €10,700 and that relating to interest on loans are deductible from your property income of the following 10 years.
Please note
The deduction limit on aggregate income is increased to €21,400 for expenditure on energy renovation works enabling a property to pass from an E, F or G energy class to a energy performance class A, B, C or D, by 31 December 2027. Expenses must have been quoted as of November 5, 2022 and paid between November 1er January 2023 and December 31, 2027.
The depreciation rate varies according to the type of property:
- Intermediate rental: 3%
- Social rental: 3.5%
- Very social rental: 4%.
Please note
The amount of rehabilitation works realized is integrated for the calculation of depreciation.
Maximum amount
The sum of the depreciation deductions for Jeanbrun cannot exceed €8,000 per year and per fiscal home.
This amount shall be increased by:
- €2,000 where at least 50 % of the income from depreciated dwellings is allocated to social rental
- €4,000 where at least 50 % of the income from depreciated dwellings is allocated to very social renting.
Application of the benefit
The advantage is not taken into account for the overall cap on tax benefits.
If you opt for the depreciation deduction, you cannot benefit from the micro-land tenure.
The Jeanbrun device cannot be combined, for the same housing, with the tax reduction Denormandie.
Please note
For the purposes of calculating the capital gain on the subsequent sale of the dwelling qualifying for the depreciation allowance, the purchase price of the immovable is reduced by the amount of depreciation deducted.
Challenging the advantage
Failure to comply with one of the commitments linked to the Jeanbrun system (rental period, rent level, etc.) implies the questioning of the tax advantage.
The amount of depreciation deducted is reinstated in the net real estate income of the year in which the reconsideration occurs.
The depreciation deduction applies if the taxpayer so requests.
This is an option to exercise when filing your return of income for the year the dwelling is completed, or when it is acquired later.
In practice, taxpayers must attach the lease commitment to their return.
The option is irrevocable for the dwelling concerned.
To fill in your tax return, you can consult the following documents:
- Explanatory note
- Income Tax Return Brochure (indication of documents to be provided or retained).
Who can help me?
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