Match the scheme to the apartment’s intended use. A personal second home and a long-term unfurnished letting commitment are different scenarios. As of 22 September 2026, Service Public still distinguishes current conditions from a bill proposing relaxation: do not budget on a proposed benefit as if it were already law.
To decide whether Jeanbrun is relevant to your purchase, start with the intended use. It concerns long-term unfurnished letting; buying for your own stays or holiday rentals follows a different model.
24 September: committee approval has not changed the applicable rules
The National Assembly’s Economic Affairs Committee examined and approved the housing bill on 21–22 September. This is a parliamentary stage, not the entry into force of new rules. Committee text no. 3188-A0 was filed on 23 September; when checked on 24 September, its page still said the document had not been published.
We therefore do not summarise the amendments approved by the committee here. Until the full text and subsequent stages can be checked, do not build a proposed relaxation into letting eligibility, mandatory refurbishment or your tax calculation. Assess the chosen apartment under the rules in force, recording possible future changes separately. An overseas owner should still have a specialist confirm eligibility and the tax outcome in light of tax residence, income and intended use of the property.
What the September FPI report changes
On 9 September 2026, the French developers’ federation FPI published its second-quarter results: new-home reservations in France fell 23.6% against the same quarter of 2025. Reservations by private investors increased 13.4%, but the federation stresses low volumes and a fragile recovery. These are national figures, not measurements of the French Riviera or an individual development.
Separately, BFM’s report of 9 September attributes an estimate to FPI of 150–200 Jeanbrun reservations per month against an expected 4,000. This is an industry estimate reported by a journalist, not a count of completed notarial sales; that estimate does not appear in the FPI press release linked above.
What this means for a buyer. The existence of a tax scheme does not establish that demand has recovered. Weak national figures do not establish that a discount is available or that a particular developer has financial problems. For the chosen development, confirm its actual stage, the financial completion guarantee, the contractual delivery date and the consequences of delay. If buying for personal stays, first check compatibility with Jeanbrun’s letting commitments; if buying to let, calculate expenses, management and the tax outcome for your own apartment.
How the plan and tax regime fit together
Relance logement is a broad housing support plan. Jeanbrun is its tax mechanism for private landlords. The ministry’s dossier places existing measures alongside proposals in a bill. Inclusion in the plan does not by itself make a proposal law.
The verified Service Public guidance dated 21 July 2026 describes the current Jeanbrun regime while separately flagging proposed relaxations under parliamentary discussion. A purchase calculation should not treat those proposals as an acquired entitlement.
The current framework
Service Public identifies an investment window from 21 February 2026 to 31 December 2028; for a purchase, the notarial deed date applies. The regime concerns housing in a collective residential building in France: new homes or specified existing homes with substantial works.
The central commitment is nine years of unfurnished letting as the tenant’s primary residence. Conditions cover rent, tenant income and connections to the owner. A purchase for personal occupation or ordinary holiday letting does not match this model.
| Buyer’s plan | Check required |
|---|---|
| New apartment for long-term letting | Acquisition date, property category and start of letting |
| Existing apartment with renovation | Legal classification of works, quotations and energy standards |
| Letting to a relative | Tax-household and family relationship restrictions |
| Non-resident ownership | French taxation of rental income and the owner’s overall tax position |
For one route involving existing housing, Service Public identifies improvement works of at least 30% of the acquisition price and substantial rehabilitation criteria reaching DPE A or B. A quotation of that amount alone does not establish full eligibility.
How the deduction changes taxable income
Amortissement is a permitted tax deduction for part of the property cost. It reduces the relevant taxable income rather than automatically returning the same amount in cash. The effect depends on taxable income, deduction limits, costs, letting category and compliance.
An advertised maximum should therefore not be multiplied by the commitment period and presented as guaranteed savings. A sale, early end to letting and the tax consequences of leaving the regime require separate examination.
Checking the property
Before the preliminary contract, compare the permitted rent with realistic long-term rents in the precise area. Include vacancy, management, insurance, taxe foncière property tax and non-recoverable building expenses.
For renovation, establish co-ownership and planning permissions, the works timetable and the feasibility of the required DPE. For new builds, review delivery timing and VEFA documents. A tax mechanism does not remove construction risk.
Ask an adviser to match the property, deed date, future tenant and tax model in writing. The property economics and a feasible letting plan come first; the tax effect belongs within that plan.
This is not individual tax advice. Eligibility and the consequences of leaving the regime depend on current legislation and the purchaser’s circumstances.
Which rental parameters apply to the chosen address?
If long-term unfurnished letting suits your plans, prepare a calculation for the specific apartment: permitted rent, expected expenses, works and tax treatment. Mark which figures are confirmed and which still need an adviser’s assessment. This helps you decide whether the property fits your budget while meeting the scheme’s commitments.
Our guide to A–B–C zones and rental limits helps clarify the location-based conditions. It identifies verified municipal classifications and the parameters to check against the chosen scheme. Confirm the apartment’s exact rent ceiling under the applicable rules and floor-area calculation before including it in your budget.
Do the letting commitments fit your ownership plan?
Start with the second-home and rental guide: personal use and long-term letting require different choices. Your holding period, intended use and tax residence help prepare questions for a qualified adviser; the scheme’s name alone cannot establish a benefit.
Sources and verification date
Checked on 22 September 2026. Observation periods and limitations are identified in the article.
The September FPI/BFM section was added and checked on 23 September 2026; the legal conditions were checked separately on 22 September.
- Service Public / DILA — 21.07.2026
- Ministère du Logement — 24.06.2026
- FPI — second-quarter results, 09.09.2026
- BFM — estimate of Jeanbrun reservations, 09.09.2026
The parliamentary stage was checked separately on 24 September 2026; no new scheme conditions are inferred from an unpublished text.
