Income tax: Can you deduct interest from a mortgage?

Verified 01 January 2024 - Legal and Administrative Information Directorate (Prime Minister)

The rules vary depending on whether it is a principal residence or secondary or housing purchased for rent.

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Principal residence

Interest on loans for the purchase or construction of the principal residence no longer give entitlement to a tax advantage since 2011.

Secondary residence

No benefit is granted for interests connected with a secondary residence.

Housing purchased for rent

As part of a rental unit purchased for rent, interest on loans is taken into account.

Unfurnished rentals

Your situation depends on amount of your rental income, and therefore the method of taxation.

If you opt for the micro-land regime, interest is taken into account in the calculation of the flat-rate reduction of 30%.

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.

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