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Income tax: rental income of a conventional housing Anah

Verified 09 avril 2021 - Legal and Administrative Information Directorate (Prime Minister)

The "Rent Affordable" / "Cosse" device allows you to benefit from a deduction of your property income if you rent a house in certain areas.

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

To qualify, you must imperative have signed agreement with the National Agency for Habitat Improvement (Anah) for the accommodation rented.

The amount of the deduction varies according to the following:

  • Type of agreement (with or without works, rent practised)
  • Housing location

This tax deduction cannot be combined with another tax incentive scheme (for example, Duflot/Pinel tax reduction).

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

To sign an agreement with the National Agency for the Improvement of Housing (Anah), you must meet certain criteria related to housing, tenant and rent.

Housing

The accommodation must be rented empty and the main dwelling. These can be recent or old, with or without work.

Housing with energy class F or G is excluded from the device. One energy performance diagnostics must be provided.

Rent

When signing the lease, you must set the rent in accordance with the maximum amount defined by:

  • Signed
  • Housing location
Rent per m² applicable in 2021

Convention

Geographic Zoning

Area A

Remaining Area A

Area B1

Area B2

Area C

Rent

intermediary

€17.55

€13.04

€10.51

€9.13

€9.13

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

Know the area of your town: A, Abis, B1, B2 or C

Directorate of Legal and Administrative Information (Dila) - Prime Minister

Tenant

To benefit from the device, you do not have to rent to your members tax centre, ascending or descendants.

You may not rent the property to a person who is already in the dwelling, except when the lease is renewed.

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

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

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Very Social Rent Agreement

The landlord who signs a very social rent agreement may be asked to choose a tenant from among the 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:

"Very social" rent - 2019 resource ceilings to be respected in 2021

Number of persons

Types of persons Île de France

Island of France

Other

Paris or a city bordering Paris

Other

3

Single

€13,268

€13,268

€11,531

Single person with disability mobility card

€21,626

€21,626

€16,800

2

2 people

€21,626

€21,626

€16,800

Special situation:

- Young couple

- 2 persons of which at least 1 is the holder of the mobility inclusion disability card

- Single person with 1 dependant

€28,348

€25,995

€20,203

3

3 people

€28,348

€25,995

€20,203

Special situation:

- 3 people including at least 1 with mobility disability inclusion card

- 1 single person with 2 dependants

€31,029

€28,543

€22,479

4

4 people

€31,029

€28,543

€22,479

Special situation:

- 4 people including at least 1 with mobility card disability inclusion

-1 single person with 3 dependants

€36,912

€33,792

€26,300

5

5 people

€36,912

€33,792

€26,300

Special situation:

- 5 persons of which at least 1 holds the mobility and disability card

- 1 single person with 4 dependants

€41,539

€37,850

€29,641

6+

6 people

€41,539

€37,850

€29,641

Per additional person

+ €4,628

+ €4,235

+ €3,306

  Reminder : The communes 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, Leeds Vallois-Perret, Malakoff, Montreuil, Montrouge, Neuilly-sur-Seine, Nogent-sur-Marne, Pantin, Puteaux, Saint-Cloud, Saint-Denis, Saint-Mandé, Saint-Maurice, Saint-Ouen, Suresnes, Vanves, Vincennes

Social rent agreement

2019 resource ceilings to be met in 2021

Number of persons

Types of people

Ile-de-France

Other

Paris or a city bordering Paris

Other

3

1 person

€24,116

€24,116

€20,966

1 single person with mobility inclusion disability card

€36,042

€36,042

€27,998

2

2 people

€36,042

€36,042

€27,998

Special situation:

- Young couple

- 2 persons of which at least 1 with mobility disability inclusion card

- 1 single person with 1 dependant

€47,247

€43,325

€33,670

3

3 people

€47,247

€43,325

€33,670

Special situation:

- 3 persons of which at least 1 with mobility disability inclusion card

- 1 single person with 2 dependants

€56,410

€51,897

€40,648

4

4 people

€56,410

€51,897

€40,648

Special situation:

- 4 persons of which at least 1 with mobility disability inclusion card

- 1 single person with 3 dependants

€67,116

€61,435

€47,818

5

5 people

€67,116

€61,435

€47,818

Special situation:

- 1 person with 4 dependants

- 5 persons of which at least 1 with mobility disability inclusion card

€75,523

€69,134

€53,891

6+

6 people

€75,523

€69,134

€53,891

Per additional person

+ €8,416

+ €7,703

+ €6,011

  Reminder : The communes 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, Leeds Vallois-Perret, Malakoff, Montreuil, Montrouge, Neuilly-sur-Seine, Nogent-sur-Marne, Pantin, Puteaux, Saint-Cloud, Saint-Denis, Saint-Mandé, Saint-Maurice, Saint-Ouen, Suresnes, Vanves, Vincennes

Intermediate rent agreement

Metropole
Maximum Annual Resources (2019 Tax Reference Income) by Geographic Area - Lease entered into in 2021 - Metropolitan

Composition of the tax centre

Area A

Area A

Area B1

Area B2

Area C

Single

€38,377

€38,377

€31,280

€28,152

€28,152

Couple

€57,357

€57,357

€41,772

€37,594

€37,594

+ 1 dependant

€75,188

€68,946

€50,233

€45,210

€45,210

+ 2 dependants

€89,769

€82,586

€60,643

€54,579

€54,579

+ 3 dependants

€106,807

€97,766

€71,340

€64,206

€64,206

+ 4 dependants

€120,186

€110,017

€80,399

€72,359

€72,359

Increase per additional dependant

+ €13,390

+ €12,258

+ €8,969

+ €8,070

+ €8,070

Overseas
Maximum Annual Resources (2019 Tax Reference Income) by Geographic Area - Lease Completed in 2021 - Overseas

Composition of the tax centre

Department of Overseas (Dom)

Saint Martin

Saint Pierre and Miquelon

French Polynesia

New Caledonia

Wallis and Futuna

Single

€28,606

€28,606

€31,099

Couple

€38,202

€38,202

€41,528

+ 1 dependant

€45,941

€45,941

€49,941

+ 2 dependants

€55,461

€55,461

€60,290

+ 3 dependants

€65,241

€65,241

€70,923

+ 4 dependants

€73,527

€73,527

€79,928

Increase per additional dependant

+ €8,206

+ €8,206

+ €8,920

Rental Intermediation

The owner has the possibility to entrust the management of his rental accommodation to a social intermediary (registered association, real estate agency with a social vocation) .

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

Your income deduction depends on:

  • Type of Anah agreement (with or without works, maximum rent level),
  • Location of the accommodation.

Know the area of your town: A, Abis, B1, B2 or C

Directorate of Legal and Administrative Information (Dila) - Prime Minister

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Anah Convention with works

Tax deduction granted under the Anah Convention and the location of the dwelling

Anah Convention

concluded by 31 December 2022

Areas A, A bis and B1

Area B2

Area C

Very social or social rent

70%

50%

50%

Intermediate rent

30%

15%

0

Anah Convention

Tax deduction granted under the Anah Convention and the location of the dwelling

Anah Convention

concluded by 31 December 2022

Areas A, A bis and B1

Area 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: