Overview of new-build schemes and financing in 2026
Published on June 18, 2026 · News
PTZ, reduced VAT, BRS, LMNP, LLI, Jean-Brun, land deficit, financing… New-build property in 2026 offers many levers, but their abundance can be confusing. This overview brings order: which scheme for which project, without jargon or numerical promises.
New build in 2026, an overview
New build stands out for reduced notary fees (around 2 to 3 %), energy performance meeting recent standards, its own guarantees (parfait achèvement, biennale, décennale) and a range of reserved schemes. The task is to link them to your goal: buying a main residence or investing.
Buying a main residence
To live in the property, several levers can be combined:
- PTZ: a zero-rate loan for first-time buyers, interest-free, reserved for new-build main residences.
- Reduced VAT at 5,5 %: in certain zones (ANRU/QPV), subject to conditions, with ownership over a set period.
- BRS: the bail réel solidaire (community land trust lease) reduces the price by separating land from building (resale is regulated).
- Reduced notary fees: around 2 to 3 %, compared with 7 to 8 % for older property.
Investing in new build
For letting, the choice depends on the type of letting:
- LMNP: furnished letting (BIC), with depreciation under the real regime; micro-BIC thresholds 77 700 € / allowance 50 % / 23 000 €.
- LLI: intermediate unfurnished letting, VAT 10 %, rents capped in tight-market zones.
- Jean-Brun status: tax depreciation for unfurnished letting; it is neither a successor to nor a replacement for the Pinel.
- Land deficit: for unfurnished letting under the real regime, deductible against overall income up to 10 700 € per year.
Financing your project
On the financing side, you typically combine a main loan, possibly the PTZ, an Action Logement loan for private-sector employees (amounts to be checked), and a deposit. Borrowing capacity is calculated by reference to a debt-to-income ratio of 35 %.
Summary table
| Scheme | For whom | Key advantage |
|---|---|---|
| PTZ | First-time buyer (RP) | Interest-free loan |
| Reduced VAT 5,5 % | RP in eligible zone | Lower purchase price |
| BRS | Households under ceilings | Separated land |
| LMNP | Furnished investor | Depreciation (BIC) |
| LLI | Unfurnished investor | VAT 10 % + capped rents |
| Jean-Brun | Unfurnished landlord, tight zone | Tax depreciation |
Choosing well for your project
Everything starts with your goal: living in or investing, furnished or unfurnished, short or long term. Combinations exist (PTZ + reduced VAT, for example), but depend on the zone and the project. No scheme guarantees a return: your individual situation comes first.
In summary
New build in 2026 offers powerful levers for both buying and investing, provided they are linked to the right project. This overview is a starting point: for detail, explore our dedicated guides (PTZ, reduced VAT, LMNP, LLI, Jean-Brun) and have an adviser validate your strategy.
