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.
Sources and verification date
Checked on 21 September 2026. Observation periods and limitations are identified in the article.
