Good news for those who wish to invest in the private rental market. As part of the examination of the finance bill (PLF) for the year 2026, the senators adopted the new status of the “private lessor” on Sunday November 30. The goal? Encourage individuals to invest in housing with a view to renting it out. This measure, above all fiscal, aims to revive the private rental stock, still in difficulty.
Initially, this device was adopted in the National Assembly, before the deputies decided to reject the entire budgetary text during the first reading.
While the senators returned to the table regarding the creation of this new status by increasing the extent of the tax advantages, the Senate finally opted for a less costly version for public finances, thanks to the adoption of a sub-amendment from the government, reports Public Senate.
The tax advantage emanating from this new status of the “private lessor” varies depending on the particularities of the accommodation concerned:
- tax depreciation is 3.5% per year for new housing at intermediate rent;
- 4.5% for social housing;
- 5.5% for so-called “very social” housing.
However, parliamentarians sitting in the upper house of Parliament believe that this system can apply, within the limit of 80% of the value of the property and 8,000 euros per year, for a maximum of two accommodations.
The private rental market still deteriorates
BPCE L’Observatoire, in a study published Tuesday, November 25, takes stock of the current private rental market. And the news doesn’t look good. This evaluation reports that “the regulatory, budgetary and financial environment for making a rental investment has significantly deteriorated”. In 2025, 23% of French people are interested in becoming private landlords. This represents one point less compared to 2022.
Regarding the profile of people wishing to become private landlords, the most significant increase concerns the share of people aged 30 to 49, this increasing from 39% in 2022 to 45% in 2025. Executives and craftsmen remain the most represented with 41%. Note that more and more workers and employees are showing an interest in rental investment. In fact, their share increases from 33% in 2022 to 38% in 2025.
Quoted by AFP, Senator Amel Gacquerre affirmed that “Today, there is a lack of rental housing on the market throughout France”. “We need an ambitious system”according to her. For her part, the Minister of Public Accounts, Amélie de Montchalin, estimated that this system should cost 1.2 billion euros by 2028, for new housing alone. Adopted in the Senate, this measure must appear on the final copy of the budget, promulgated by the Head of State, to be applied.
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