The Jeanbrun scheme makes investing in new construction or off-plan properties even more advantageous. By becoming a private landlord, it allows you to reduce your taxes through a tax depreciation mechanism covering up to 80% of the property’s purchase price. Don’t miss out on this opportunity!
Don’t miss out on this new program, which runs through December 31, 2028. It is designed to stimulate the construction and supply of rental housing in France, while allowing investors to optimize their tax situation and secure their investment. At Villes et Villages, all our projects are eligible.
Terms and Conditions
- New homes or off-plan homes
- Located in apartment buildings
- Unfurnished rentals used as a primary residence
- Lease term: 9 years minimum
- Rentals within the immediate family are prohibited
The tax benefit is calculated on a flat-rate basis of 80% of the purchase price. It varies depending on the rent level: intermediate, affordable, or very affordable. The lower the rent, the greater the tax deduction, as the program is designed to promote access to affordable housing.
Discover the eligible programs and get personalized advice by contacting Villes et Villages.
The tax benefits of the Jeanbrun program
- Annual deduction from the purchase price of the property based on rent type:
– Intermediate rent: approximately €6,000 to €8,000 per year
– Social rent: approximately €8,000 to €10,000 per year
– Very low-income rent: up to €12,000 per year - Deduction of rental-related expenses: loan interest, property tax, management fees
- Additional deduction available on other income: up to €10,700 per year
Unlike the Pinel Law, there is no requirement to invest in a specific geographic area, which broadens the range of investment opportunities.
Example: 2-bedroom apartment AZURIA the AZURIA residence AZURIA La Motte-Servolex
- Area: 44.7 sq. m.
- Maximum monthly rent (intermediate level): €736
- Purchase price: €225,000
- Deductible base: 80% × 225,000 = €180,000
- Annual depreciation (intermediate level): rate 3.5% 180,000 × 3.5% = €6,300
- Annual tax deduction: approximately €6,300
An opportunity for investors
This simulation shows that investing in a new property or an off-plan purchase allows you to gradually reduce your tax liability through tax depreciation, while generating a stable rental income.
Discover the AZURIA new-construction housing development AZURIA La Motte-Servolex.



