Rental real estate: the future tax status of the private lessor finally revealed

The parliamentary mission on the creation of a real tax status of the private landlord has given its conclusions to the Minister of Housing this Monday, June 30.

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1,400 calls for a studio rental announcement in Paris. This figure alone sums up the shortage of the rental market in the major French metropolises. In an attempt to relaunch rental investment, discouraged in recent years by supervision of rents, the explosion of property tax or the prohibition for the rental of thermal stores, the government is preparing to finally set up a real tax status of the private lessor, requested for years by the owners and the associations that represent them.

Senator Marc-Philippe Daubresse and deputy Mickaël Cosson presented, this Monday, June 30, in Valérie Létard, the report on the creation of this famous status, which the Minister of Housing commissioned them in March. This parliamentary mission Formula Five proposals To durably relaunch rental investment. First, for any rental investment made from December 2025 and intended for long -term bare rental, the possibility of amortizing it. Concretely, each year, the owner will be able to deduct from his rental income the amount of this depreciation, which corresponds to the annual depreciation of the accommodation. Such a mechanism already exists for furnished rental. Note that this damping will relate to 80% of the value of the property, the balance of 20% being assimilated to the value of the land.

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5% damping for new accommodation

The recovery of new housing being “Priority”the two parliamentarians offer to retain for this type of goods a depreciation rate of 5 % of the value of the propertyover 20 years, “Which corresponds to the investment horizon of an individual who prepares his retirement”. Given the price difference between new housing and old accommodation, the first being more expensive than the second, Marc-Philippe Daubresse and Mickaël Cosson suggest retaining a lower rate for old housing, 4 %, and the lessor owner will benefit if he performs work representing 15 % of the value of the property. The two parliamentarians offer a additional damping 0.5 %, 1.0 % and 1.5 % of the value of the property, depending on whether the rent corresponds to intermediate, social or very social rents. In other words, the more you will rent below market prices, the higher your depreciation.

In addition, for rental investors preferring the simplicity of the micro-Funcier regime to the real regime, the parliamentary mission proposes to revalue the level of lump sum reduction for the goods brought up. This now benefits from a flat-rate reduction of 30%, within the limit of 15,000 euros in annual rental income, against a 50% reduction and a ceiling of 77,000 euros in rental income for furnished rental. For the sake of Rebalancing of bare rentalthe mission offers to increase, by 30 % to 50 %, the allowance and to bring the rental income ceiling to 30,000 euros per year.

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Tax exemption from the capital gain after 20 years of detention

The mission also offersIncrease the land deficit ceilingthat is to say the negative difference between the charges linked to your rental investment and the income it gives you, when the latter are lower than the charges. The ceiling of the land deficit that you can deduct from your overall income is today 10,700 euros. “An amount not revalued for 25 years, despite the continuous increase in rents and charges and real estate prices”underline Marc-Philippe Daubresse and Mickaël Cosson. They therefore recommend raising it to 40,000 euros. Penultimate recommendation, exclude the goods put on long-term rental from the tax base on real estate wealth (IFI) because “They contribute to the national wealth and the dynamism of our economy”.

Finally, the report proposes to “Consistent” The duration of detention of the property necessary to allow total tax exemption from the added value with the proposed damping time, 20 years. Concretely, in the event of the sale of your property, you will pay zero capital gain tax if you have had it for at least 20 yearsagainst 22 or 30 years today. A “Duration more consistent with the project of a real estate investment in order to prepare for retirement and which would have the advantage of limiting land retention, without encouraging any speculation”.