Rental real estate: will the 50% tax allowance for bare rental finally see the light of day?

An amendment to the finance bill for 2025 aimed to align the taxation of bare rental with that of furnished rental. A lessor owner, David wonders where this measure is, in the program Le Grand Rendez-vous de l’Emal du Real estate (Capital/Radio Immo).

Capital video: When will the 30% tax allowance on empty rentals will drop to 50%?

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David gets impatient. This lessor recalls that he has read that, as part of the examination of the finance bill for 2025, the National Assembly had increased from 30% to 50% the tax reduction in rents from which owners of naked rentalsas soon as their rental income does not exceed 15,000 euros per year, as part of the Micro-Foncier regime. “When will this increase in the reduction come into force?”he asks in the program Le Grand Rendez-vous de l’Emal du Real estate (Capital/Radio Immo).

David did not dream. The deputies had adopted, at the end of October, a amendment In this sense in the 2025 budget, carried by the deputy Annaïg Le Meur (ensemble for the Republic), co-author, with her colleague Insaki Echaniz (socialists), of the recent law called “anti-airbnb”. This amendment thus aligned the tax reduction in bare rental with that, 50%, which benefits the furnished rental If annual rental income does not exceed 77,700 euros (micro-BIC regime).

A measure at 500 million euros

“The growth of furnished rentals is accelerating, to the detriment of the naked rental stock. It is essential to encourage the return on the market of bare rentals, characterized by leases of at least three years against a year for furnished rental ”in order to facilitate the housing of families, explained at the time Annaïg Le Meur. But Michel Barnier’s government was censored by Parliament in early December, interrupting the examination of the finance bill for 2025 for several weeks. And The Bayrou government, which succeeded it, “Did not take up this amendment in the finance law for 2025. The tax allowance for bare rental remains 30%”indicates Charles Flobert, notary in Saint-Maur-des-Fossés, in Val-de-Marne.

It must be said that the general rapporteur of the budget in the National Assembly, Charles de Courson, had warned of the cost of this measure, which he estimated at around 500 million euros. But that David reassures himself, Annaïg Le Meur is determined to continue her fight To align the tax reduction in bare rental with that of furnished rental.

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