Income tax: Can you deduct interest from a mortgage?
Verified 01 January 2023 - Directorate for Legal and Administrative Information (Prime Minister)
Principal residence
Interest on borrowing to purchase or construct the principal residence has not been eligible for a tax benefit since 2011.
Secondary residence
No benefit is granted for interest related to a secondary residence.
Housing purchased for rent
In the case of a house purchased for rent, interest on loans is taken into account.
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Unfurnished rentals
Your situation depends on amount of your rental income, and therefore the method of taxation.
If you opt for the micro land tenure, interest is taken into account in the calculation of the flat-rate reduction.
If you are subject to the actual tax regime, the interest on your loan is included as a deductible expense.
Furnished rental
Your situation depends on amount of your rental income, and therefore the method of taxation.
If you opt for the micro-BIC plan, interest will be taken into account in the calculation of the flat-rate reduction.
If you are subject to the actual tax regime, the interest on your loan is included as a deductible expense.
- General Tax Code: Article 200mTax credit for borrowing interest incurred on the acquisition or construction of the principal residence
- Income tax: return and reportable 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 rentalsService-Public.fr
- 2022 Practice Brochure - 2021 Income Tax ReturnMinistry of Finance