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Income Tax - Rental Income from Conventional Housing Anah

Verified 21 March 2023 - Directorate for Legal and Administrative Information (Prime Minister)

You benefit from a tax advantage if you rent a house in certain municipalities. You must sign an agreement with theAnah: titleContent.

If your application was filed before 1er March 2022 ("Affordable rental" arrangement), you benefit from a deduction from your property income.

If it has been filed since the 1ster April 2022 ("Loc'Avantages"), you benefit from a tax reduction.

Benefits Loc

The mechanism Benefits Loc allows you to benefit from a tax reduction.

To benefit from it, you must imperative to have signed a agreement with Anah for the rental accommodation.

The amount of the tax reduction varies depending on the agreement signed and the following:

  • Agreement with or without work
  • Rent charged

This tax reduction scheme cannot be combined with another tax incentive scheme (e.g. Duflot/Pinel tax reduction).

It does not apply to buildings classified or registered as historic monuments or having received the label issued by the Heritage Foundation.

You must sign an agreement with theAnah: titleContent.

Your request must be registered between 1er April 2022 and December 31, 2024.

Who shall I contact

You must meet certain criteria related to housing, tenants and rent.

Accommodation

The accommodation must be rented empty and for the main house. They can be recent or old, with or without work.

Housing has to justify a certain level of overall energy performance.

Rent

When you sign the lease, you have to set the rent respecting a maximum amount defined by the following:

  • Agreement signed with theAnah: titleContent
  • Housing location area

You must choose one of the following rental levels:

  • Intermediate (loc1)
  • Social (loc2)
  • Very social (loc3, only with rental intermediation)

In order to set the rent, you must apply one of the following reductions to the rent ceiling observed in the municipality of the dwelling:

  • - 15% in loc1
  • - 30% in loc2
  • - 45% in loc3

To know the rent ceiling observed in the municipality of the housing, you can use the simulator of the Anah:

Loc'Benefits: simulate rent cap and tenant resources (and your tax benefits)

Tenant

To benefit from the device, you must not rent to members of your tax shelter, to your ascendants or descendants.

You can only rent the property to a person already occupying the dwelling when the lease is renewed.

You must lease the property for the duration of the agreement. In case of departure of the tenant, you must return the property to the rental.

You must rent the accommodation to a tenant whose total resources are below a ceiling that varies depending on the agreement signed.

You must choose one of the following rental levels:

  • Intermediate
  • Social
  • Very social

To find out the resource levels applicable in the housing municipality, you can use the Anah simulator:

Loc'Benefits: simulate rent cap and tenant resources (and your tax benefits)

A landlord who signs a very social rental agreement may choose a tenant from among candidates proposed by the prefect.

Rental Intermediation

This is social rental intermediation.

As an owner, you have the option to entrust the management of your rental property to a social intermediary (approved association, social real estate agency).

In that case, you get a higher tax cut, under certain conditions.

FYI  

Rental in the very social sector is possible only in the case of rental intermediation.

The tax reduction depends on the type of agreement signed with theAnah: titleContent and the following:

  • Agreement with or without rental intermediation
  • Rent level and tenant resource level

On the other hand, the rate of the tax reduction does not vary according to the location of the housing in France.

Répondez aux questions successives et les réponses s’afficheront automatiquement

Anah Convention without rental intermediation

Tableau - Rate of tax reduction granted under the Anah Convention

Convention Anah: titleContent

concluded by 31 december 2024

Rate of tax reduction

Intermediate rental (loc1)

15%

Social rental (loc2)

35%

The rate of the tax reduction is calculated on the amount of gross income (rent) from the dwelling.

Anah Convention with rental intermediation

Tableau - Rate of tax reduction granted under the Anah Convention

Convention Anah: titleContent

concluded by 31 december 2024

Rate of tax reduction

Intermediate rental (loc1)

20%

Social rental (loc2)

40%

Very social rental (loc3)

65%

The rate of the tax reduction is calculated on the amount of gross income (rent) from the dwelling.

To fill your tax return, you can view the following documents:

Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.

The 2022 Online Income Tax Return starts april 13, 2023.

The deadline varies depending on whether you are filing on paper or online.

You can use the following simulator to find out your date:

Know the deadline for filing your tax return

Tableau - Deadline for filing your tax return online

Department

Deadline for reporting

01 to 19

Thursday, May 25, 2023 at 11:59 pm

20 to 54 (including 2A and 2B)

Thursday, June 1, 2023 at 11:59 pm

55 to 974/976

Thursday, June 8, 2023 at 11:59 pm

Non-residents

Thursday, May 25, 2023 at 11:59 pm

2023 Online Income Tax Return 2022

Rent affordable

The mechanism Rent affordable allows you to claim a deduction from your property income.

To benefit from it, you must imperative to have signed a agreement with Anah for the rental accommodation.

The amount of the deduction depends on:

  • Type of agreement (with or without work, rent charged)
  • Establishment of housing

The request for an agreement had to be filed before 1er march 2022.

Only the continuation of the old agreements signed with theAnah: titleContent remains possible since 1er March 2022.

Who shall I contact

This tax deduction scheme cannot be combined with another tax incentive scheme (e.g. Duflot/Pinel tax reduction).

It does not apply to buildings classified or registered as historic monuments or having received the label issued by the Heritage Foundation.

The agreement signed with theAnah: titleContent must meet certain criteria related to housing, tenants and rent.

Accommodation

The accommodation must be rented empty and for the main house. They can be recent or old, with or without work.

Dwellings with an energy class of F or G are excluded from the device. One energy performance diagnosis must be provided.

Rent

When you sign the lease, you have to set the rent respecting a maximum amount defined by the following:

  • Agreement signed with theAnah: titleContent
  • Housing location area
Metropolis
Tableau - Rent per m² for a lease signed in 2022

Type of Agreement

Geographical Zoning

Area A bis

Rest of Area A

Zone B1

Zone B2

Area C

For rent

middleman

€17.55

€13.04

€10.51

€9.13

€9.13

For rent

social

€12.27

€9.44

€8.13

€7.81

€7.25

Very social rent

€9.55

€7.35

€6.33

€6.06

€5.63

Overseas

All overseas departments (Drom: titleContent) are located in zone B1:

Tableau - Rent per m² for a lease signed in 2022

Type of Agreement

Dom

Zone B1

For rent

middleman

€10.55

For rent

social

€8.13

Very social rent

€6.33

Know the area of his commune: A, Abis, B1, B2 or C

Tenant

To benefit from the device, you must not rent to the following people:

  • Members of your tax shelter
  • Ascendants
  • Offspring

You can only rent the property to a person already occupying the dwelling when the lease is renewed.

You must lease the property for the duration of the agreement. In case of departure of the tenant, you must return the property to the rental.

You must rent the property to a tenant whose total resources are less than one ceiling which varies according to the signed agreement.

Répondez aux questions successives et les réponses s’afficheront automatiquement

Highly Social Rent Agreement

A landlord who signs a very social rental agreement may choose a tenant from among candidates proposed by the prefect.

In the absence of a proposal from the prefect, he must choose a tenant whose resources respect a certain ceiling:

Tableau - Maximum 2021 revenue not to be exceeded - 2023 lease

Number of persons

Types of people Île de France

Ile de France

Other region

Paris or the city bordering Paris

Other municipality

1

Single person

€13,845

€13,845

€12,032

Single person with mobility card inclusion disability

€22,567

€22,567

€17,531

2

2 people

€22,567

€22,567

€17,531

Special situation:

  • Young couple
  • 2 persons of which at least 1 is the holder of the disability inclusion mobility card
  • Single person with 1 dependent
  • €29,581

    €27,126

    €21,082

    3

    3 people

    €29,581

    €27,126

    €21,082

    Special situation:

  • 3 people of which at least 1 with mobility card inclusion disability
  • 1 person alone with 2 dependants
  • €32,380

    €29,784

    €23,457

    4

    4 people

    €32,380

    €29,784

    €23,457

    Special situation:

  • 4 persons of which at least 1 with mobility card inclusion disability
  • 1 person alone with 3 dependants
  • €38,518

    €35,261

    €27,445

    5

    5 people

    €38,518

    €35,261

    €27,445

    Special situation:

  • 5 persons of which at least 1 is the holder of the disability inclusion mobility card
  • 1 person alone with 4 dependants
  • €43,347

    €39,678

    €30,930

    6 and above

    6 people

    €43,347

    €39,678

    €30,930

    Per additional person

    + €4,829

    + €4,270

    + €3,449

    Reminder

    The municipalities bordering Paris are: Aubervilliers, Bagnolet, Boulogne-Billancourt, Charenton-le-Pont, Clichy, Fontenay-sous-Bois, Gentilly, Issy-les-Moulineaux, Ivry-sur-Seine, Joinville-le-Pont, Le Kremlin-Bicêtre, Les Lilas, Le Pré-Saint-Gervais, Levallois-Perret, Malakoff, Montreuil, Montrouge, Neuilly-sur-Seine, Nogent-sur-Marne, Pantin, Puteaux, Cloud, Saint-Denis, Saint-Mandé, Saint-Maurice, Saint-Ouen, Suresnes, Vanves, Vincennes

    Social Rent Agreement

    Tableau - 2021 revenue not to be exceeded - lease concluded in 2023

    Number of persons

    Types of people

    Île-de-France

    Other region

    Paris or the city bordering Paris

    Other municipality

    1

    1 person alone

    €25,165

    €25,165

    €21,878

    1 single person with mobility card disability inclusion

    €37,611

    €37,611

    €29,217

    2

    2 people

    €37,611

    €37,611

    €29,217

    Special situation:

  • Young couple
  • 2 persons of which at least 1 has the mobility card disability inclusion
  • 1 person alone with 1 dependent
  • €49,303

    €45,210

    €35,135

    3

    3 people

    €49,303

    €45,210

    €35,135

    Special situation:

  • 3 persons of which at least 1 has the mobility card disability inclusion
  • 1 person alone with 2 dependants
  • €58,865

    €54,154

    €42,417

    4

    4 people

    €58,865

    €54,154

    €42,417

    Special situation:

  • 4 persons of which at least 1 has the mobility card disability inclusion
  • 1 person alone with 3 dependants
  • €70,036

    €64,108

    €49,898

    5

    5 people

    €70,036

    €64,108

    €49,898

    Special situation:

  • 1 person with 4 dependants
  • 5 persons of which at least 1 has the mobility card disability inclusion
  • €78,809

    €72,142

    €56,236

    6 and above

    6 people

    €78,809

    €72,142

    €56,236

    Per additional person

    + €8,782

    + €8,038

    + €6,273

    Reminder

    The municipalities bordering Paris are: Aubervilliers, Bagnolet, Boulogne-Billancourt, Charenton-le-Pont, Clichy, Fontenay-sous-Bois, Gentilly, Issy-les-Moulineaux, Ivry-sur-Seine, Joinville-le-Pont, Le Kremlin-Bicêtre, Les Lilas, Le Pré-Saint-Gervais, Levallois-Perret, Malakoff, Montreuil, Montrouge, Neuilly-sur-Seine, Nogent-sur-Marne, Pantin, Puteaux, Cloud, Saint-Denis, Saint-Mandé, Saint-Maurice, Saint-Ouen, Suresnes, Vanves, Vincennes

    Intermediate Rent Agreement

    Metropolis
    Tableau - Maximum annual resources (2020 benchmark tax income) by geographic area - Lease concluded in 2022 - Metropolis

    Composition of the tax household

    Area A bis

    Zone A

    Zone B1

    Zone B2

    Area C

    Single person

    €39,363

    €39,363

    €32,084

    €28,876

    €28,876

    Torque

    €58,831

    €58,831

    €42,846

    €38,560

    €38,560

    + 1 dependent

    €77,120

    €70,718

    €51,524

    €46,372

    €46,372

    + 2 dependants

    €92,076

    €84,708

    €62,202

    €55,982

    €55,982

    + 3 dependants

    €109,552

    €100,279

    €73,173

    €65,856

    €65,856

    + 4 dependants

    €123,275

    €112,844

    €82,465

    €74,219

    €74,219

    Surcharge per additional dependant

    + €13,734

    + €12,573

    + €9,200

    + €8,277

    + €8,277

    Overseas
    Tableau - Maximum annual resources (2020 benchmark tax income) by geographic area - Lease concluded in 2022 - Overseas

    Composition of the tax household

    Overseas Department (Dom)

    Saint Martin's Day

    Saint Pierre and Miquelon

    French Polynesia

    New Caledonia

    Wallis and Futuna Islands

    Single person

    €29,079

    €29,079

    €31,199

    Torque

    €38,834

    €38,834

    €41,662

    + 1 dependent

    €46,700

    €46,700

    €50,101

    + 2 dependants

    €56,377

    €56,377

    €60,484

    + 3 dependants

    €66,320

    €66,320

    €71,151

    + 4 dependants

    €74,742

    €74,742

    €80,185

    Surcharge per additional dependant

    + €8,342

    + €8,342

    + €8,949

    Rental Intermediation

    The landlord has the option to entrust the management of his rental property to a social intermediary (approved association, social real estate agency).

    In this case, a premium may be granted to the owner, under certain conditions.

    The deduction to your income depends on:

    • Type of agreement Anah: titleContent (with or without work, maximum rent level),
    • Location of the accommodation

    Know the area of his commune: A, Abis, B1, B2 or C

    Répondez aux questions successives et les réponses s’afficheront automatiquement

    Anah Convention with work

    Tableau - Anah tax deduction and location of housing (as % of gross land income)

    Request for agreement Anah: titleContent registered before 1 march 2022

    Areas A, A bis and B1

    Zone B2

    Area C

    Very social or social rent

    70%

    50%

    50%

    Intermediate Rent

    30%

    15%

    0

    Anah Convention without work

    Tableau - Anah tax deduction and location of housing (as % of gross land income)

    Request for agreement Anah: titleContent registered before 1 march 2022

    Areas A, A bis and B1

    Zone B2

    Area C

    Very social or social rent

    70%

    50%

    0

    Intermediate Rent

    30%

    15%

    0

    FYI  

    if you opt for rental intermediation (subject to conditions), the rebate is 85%, regardless of the area.

    To fill your tax return, you can view the following documents:

    Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.

    The 2022 Online Income Tax Return starts april 13, 2023.

    The deadline varies depending on whether you are filing on paper or online.

    You can use the following simulator to find out your date:

    Know the deadline for filing your tax return

    Tableau - Deadline for filing your tax return online

    Department

    Deadline for reporting

    01 to 19

    Thursday, May 25, 2023 at 11:59 pm

    20 to 54 (including 2A and 2B)

    Thursday, June 1, 2023 at 11:59 pm

    55 to 974/976

    Thursday, June 8, 2023 at 11:59 pm

    Non-residents

    Thursday, May 25, 2023 at 11:59 pm

    2023 Online Income Tax Return 2022

    Tenant Resource Limit and Rent Limit in 2023

    Published on 1 January 2023

    The applicable rent caps for a 2023 rental investment and for the Affordable Rent Facility are not yet known.

    The 2023 resource ceilings for an intermediate rent agreement are not yet known.

    This page will be updated when these amounts are published.

    Who can help me?

    Find who can answer your questions in your region