From 1 January 2026, France’s updated rent and tenant income ceilings set the thresholds for property investment tax incentives, varying by scheme and location. The official BOI-BAREME-000017 document provides all tables and technical details for compliance.
France’s tax authorities have released the 2026 rent and tenant income ceilings for rental property investment schemes on 10 March 2026.
From 1 January 2026, properties must be rented within the set ceilings, and tenants’ incomes must meet limits where applicable, to qualify for tax benefits.
The updated thresholds apply to schemes including Besson neuf (CGI, Art. 31, I-1°-g), Robien classique and recentré (CGI, Art. 31, I-1°-h), Borloo neuf (CGI, Art. 31, I-1°-l), ANAH agreements such as Borloo ancien (CGI, Art. 31, I-1°-m) and Cosse (CGI, Art. 31, I-1°-o), Scellier metropolitan and overseas (CGI, Art. 199 septvicies), Duflot/Pinel metropolitan and overseas (CGI, Art. 199 novovicies), and Loc’Avantages (CGI, Art. 199 tricies).
Ceilings differ depending on the property’s location and the legal framework used. The official BOI-BAREME-000017 document provides valuation tables and technical details to ensure compliance with current fiscal legislation and maintain eligibility under France’s national housing policy.
