New 2026: Relance Logement Scheme (Jeanbrun) - Apartment Buildings

The Rental Investor Hub

9 free simulators: Jeanbrun, LMNP, capital gains, rental yield, borrowing capacity, notary fees, cash flow, property deficit, rent caps.

Data up to date — August 2026

Jeanbrun / Relance Logement Simulator

Estimate your tax savings with the new 2026 scheme

Tax Simulation Tools

8 tools for informed decisions with accurate calculations.

Details for Actual Regime (LMNP / Property Income)

Property tax, insurance, syndic, etc.

Key Information

Depreciation Rates

  • New: 3.5% / 4.5% / 5.5%
  • Renovated: 3% / 3.5% / 4%
  • Caps: 8,000 / 10,000 / 12,000 euros/year (new and renovated)

Conditions

  • 9-year rental commitment
  • Unfurnished rental only
  • Apartment buildings only
  • No family rental

Property Deficit

  • Up to 10,700 euros/year (or 21,400 euros/year if energy renovation - EPC E/F/G to A/B/C/D)
  • Deductible from global income
  • Reduces tax on salary
  • Government target: 400,000 housing units/year, 50,000 from this scheme

FAQ

Is the scheme already applicable?

Yes, the law has been enacted. Law No. 2026-103 was promulgated on February 19, 2026. The Constitutional Council validated the text (Decision No. 2026-901 DC of February 19, 2026). Published in the Official Journal No. 0043 of February 20, 2026. The scheme is in force; the 2026 rent-cap scale has been published.

Can I buy a house?

No. Only apartment buildings are eligible. Single-family homes are excluded.

What's the difference with "Jeanbrun"?

Same scheme. "Jeanbrun" is the nickname (after Housing Minister Vincent Jeanbrun). Official name is "Relance Logement".

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