Overview
- The government scrapped the earlier “statut du bailleur privé” after criticism and is pushing a broader replacement via Budget 2026 amendments under article 49.3.
- For new construction, annual amortization rates are 3.5% for intermediate rents (capped at €8,000), 4.5% for social housing (€10,000 cap), and 5.5% for very social housing (€12,000 cap).
- For existing properties, eligibility requires works equal to 30% of the purchase price, with amortization of 3%, 3.5%, or 4% subject to a €10,700 annual ceiling.
- Investors can impute rental deficits to their global income, with up to €21,400 deductible through 2027 under the reported terms.
- The device applies nationwide without zoning and requires a nine-year rental commitment, with the government projecting roughly 50,000 additional homes per year and over €500 million in receipts.