Income Tax - Rental Income from Conventional Housing Anah
Verified 15 June 2023 - Legal and Administrative Information Directorate (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.
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.
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Anah Convention without rental intermediation
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
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:
- Explanatory notes
- Tax Return Brochure (indication of documents to be provided or retained)
Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.
For 2023, the tax return is complete.
The 2024 income tax return for 2023 will begin in April 2024.
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.
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
Type of Agreement | Geographical Zoning | ||||
---|---|---|---|---|---|
Area A bis | Rest of Area A | Zone B1 | Zone B2 | Area C | |
For rent middleman | €18.25 | €13.56 | €10.93 | €9.50 | €9.50 |
For rent social | €12.76 | €9.82 | €8.45 | €8.12 | €7.54 |
Very social rent | €9.94 | €7.65 | €6.59 | €6.31 | €5.85 |
Overseas
Type of Agreement | Guadeloupe, French Guiana, Martinique, Reunion, Mayotte |
---|---|
For rent middleman | €11.19 |
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.
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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:
Number of persons | Types of people | 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: | €29,581 | €27,126 | €21,082 | |
3 | 3 people | €29,581 | €27,126 | €21,082 |
Special situation: | €32,380 | €29,784 | €23,457 | |
4 | 4 people | €32,380 | €29,784 | €23,457 |
Special situation: | €38,518 | €35,261 | €27,445 | |
5 | 5 people | €38,518 | €35,261 | €27,445 |
Special situation: | €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
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: | €49,303 | €45,210 | €35,135 | |
3 | 3 people | €49,303 | €45,210 | €35,135 |
Special situation: | €58,865 | €54,154 | €42,417 | |
4 | 4 people | €58,865 | €54,154 | €42,417 |
Special situation: | €70,036 | €64,108 | €49,898 | |
5 | 5 people | €70,036 | €64,108 | €49,898 |
Special situation: | €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
Composition of the tax household | Area A bis | Zone A | Zone B1 | Zone B2 | Area C |
---|---|---|---|---|---|
Single person | €41,855 | €41,855 | €34,115 | €30,704 | €30,704 |
Torque | €62,555 | €58,831 | €45,558 | €38,560 | €38,560 |
+ 1 dependent | €82,002 | €75,194 | €54,785 | €49,307 | €49,307 |
+ 2 dependants | €97,904 | €90,070 | €66,139 | €59,526 | €59,526 |
+ 3 dependants | €116,487 | €106,627 | €77,805 | €70,025 | €70,025 |
+ 4 dependants | €131,078 | €119,897 | €87,685 | €78,917 | €78,917 |
Surcharge per additional dependant | + €14,603 | + €13,369 | + €9,782 | + €8,801 | + €8,801 |
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 | €30,338 | €30,338 | €32,872 |
Torque | €40,516 | €40,516 | €43,896 |
+ 1 dependent | €48,722 | €48,722 | €52,788 |
+ 2 dependants | €58,818 | €58,818 | €63,727 |
+ 3 dependants | €69,192 | €69,192 | €74,966 |
+ 4 dependants | €77,978 | €77,978 | €84,485 |
Surcharge per additional dependant | + €8,704 | + €8,704 | + €9,429 |
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
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Anah Convention with work
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
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:
- Explanatory notes
- Tax Return Brochure (indication of the documents to be provided or kept).
Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.
For 2023, the tax return is complete.
The 2024 income tax return for 2023 will begin in April 2024.
Who can help me?
Find who can answer your questions in your region
- National Housing Agency (Anah)
For general information
Tax Information ServiceBy telephone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + call price
To contact the local service managing your folder
Department in charge of taxes (treasury, tax department...)
- General Tax Code: Articles 28 to 32Article 31 - I-1°o
- General Tax Code, Annex 3: Article 2l G
- Order of 14 April 2022 pursuant to Article 2l H of Annex III to the General Tax CodeSetting of the values of the applicable rent ceilings for the benefit of the tax reduction Loc'Advantages
FAQ
- Income tax: return and reportable incomeService-Public.fr
- Income tax: deductions, reductions and tax creditsService-Public.fr
- Buying or selling a homeService-Public.fr
- The Loc'AdvantagesMinistry of Housing
- Values of the applicable rent ceilings for the benefit of the tax reduction Loc'AdvantagesMinistry of Housing
- The "Affordable rental" scheme (PDF - 331.3 KB)National Agency for Housing Information (Anil)
- Rental IntermediationNational Agency for Housing Information (Anil)
- SolibailMinistry of Housing