Good news if you want to invest in rental real estate! The government will indeed propose to create a long-term tax status of the private lessorin the budget 2026 examined by the Finance Committee of the National Assembly from this Monday, October 20. The new Minister of Housing, Vincent Jeanbrun, committed to this on Friday, promising to submit a amendment in this sense to the finance bill (PLF).
But it is clear that it does not appear among the 1,761 amendments tabled. Unlike the deputies, who had until Saturday morning to table amendments, the Ministry of Housing has until Wednesday to do so, indicates Vincent Jeanbrun’s office in Capital. And if he doesn’t table it by Wednesday, he can still do it in session, during the parliamentary debate on the budget.
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An amendment inspired by the report on the status of the private lessor
In the meantime, several deputies have taken the initiative of tabling amendments aimed at creating this famous tax status of the private lessor, which the National Union of Real Estate Owners (Unpi) has been calling for for around ten years, in order to encourage individuals to invest in rental real estate again despite the multiplication of regulatory constraints, such as rent control, and still disadvantageous taxation for long-term rentals, for example. compared to seasonal rental.
François Jolivet, Horizons and Independents deputy and vice-president of the finance committee of the National Assembly, thus submitted a amendment that he says himself “inspired” of the report on the status of the private lessor submitted at the end of June by the Daubresse-Cosson parliamentary mission to Valérie Létard. On the basis of this report, the former Minister of Housing had obtained from the former Prime Minister François Bayrou that an article of the 2026 budget creates, for any rental investment made from December 1, 2025 intended for long-term bare rental, the possibility of deduct from rents received 5% of the purchase price in new buildings (4% in old buildings provided that work is carried out), each year, for 20 years, via the depreciation mechanism.
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Another rental investment scheme, at zero cost for 10 years
This item no longer appears on the menu of the budget presented by the new Prime Minister Sébastien Lecornu on October 14. While waiting for him to return to it through the government amendment promised by the Minister of Housing, François Jolivet proposes to create A tax depreciation, but of 3% per yearinstead of the 5% and 4% recommended by the Daubresse-Cosson report. A depreciation of 3% undoubtedly more acceptable by Bercy, which seeks to save around thirty billion euros in the finance bill.
François Jolivet proposes another amendment intended to revive rental investment, which would allow “any taxpayer investing in stone (new or old) to eventually be exempt from tax”. Initially, the accommodation would have to be rented bare, for use as a main residence, for at least 10 years, and the rental income would be subject to income tax. Thus, during this first period, this device “wouldn’t cost anything” to the State, underlines the deputy. On the other hand, at the end of the first 10 years of rental, rental income for the next 10 years would be exempt from income taxprovided that the accommodation continues to be rented bare and used as a main residence. The tax exemption would even be extended to 15 years in the event of investment in new or old housing but renovated in a manner “important”.
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A private landlord status but with a flat tax
His colleague from the finance committee Charles de Courson (Libertés, independents, overseas and territories) had submitted a amendment aimed at creating an owner-lessor status, not by means of depreciation, but via the application of a flat rate of 12.8% income tax for rents (net of charges) received through the rental of new housing for main residential use. A sort of “flat tax”, in return for a commitment to rent the property for at least nine months per year, with regulated rents and an energy performance diagnosis (DPE) of category D at least, which excludes thermal strainers. But this amendment was rejected by the finance committee.
