Income tax: Can interest be deducted from a mortgage?
Verified 01 January 2023 - Directorate for Legal and Administrative Information (Prime Minister)
Principal residence
Interest on borrowing for the purchase or construction of the principal dwelling has not been eligible for a tax benefit since 2011.
Secondary residence
No benefit is granted for interests related to a secondary residence.
Accommodation purchased for rent
Interest on loans is taken into account in the purchase of rental accommodation.
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Unfurnished rental
Your situation depends on your rental income amount, and thus the method of taxation.
If you opt for the micro-land plan, interest is taken into account in calculating the standard abatement.
If you are subject to the actual tax regime, interest on borrowing is a deductible expense to report.
Furnished rental
Your situation depends on your rental income amount, and thus the method of taxation.
If you opt for the micro-BIC plan, interest is taken into account in the calculation of the standard abatement.
If you are subject to the actual tax regime, interest on borrowing is a deductible expense to report.
- General tax code: Article 200mTax credit for interest on borrowing for the acquisition or construction of the principal dwelling
- Income tax: return and incomeService-Public.fr
- Income tax: deductions, reductions and tax creditsService-Public.fr
- Income tax - Rental income (unfurnished rental)Service-Public.fr
- Income Tax - Income from Furnished RentalService-Public.fr
- 2022 Practice Brochure - 2021 Income Tax ReturnMinistry of Finance