LLI or Jean-Brun law: which strategy to choose in 2026?
Published on June 18, 2026 · LLI & Private Landlord (Jeanbrun)
LLI or the Jean-Brun law? Unlike the LMNP / Jean-Brun contest, these two schemes operate on the same ground: unfurnished letting in tight-market areas. The choice therefore turns on the mechanism and the structure. Factual comparison for 2026.
Two frameworks for tight-market areas
The LLI (intermediate rental housing) and the Jean-Brun private landlord status both target unfurnished letting in areas where demand is high. However, they do not rest on the same advantage.
The LLI in brief
The LLI relies on a reduced VAT rate of 10 % on purchase and capped rents depending on the zone (for guidance: A bis ~19,51 €, A ~14,49 €, B1 ~11,68 €/m²/month). It is open to individuals, often via an SCI, with a long letting commitment.
The Jean-Brun status in brief
The Jean-Brun private landlord status rests on a regulated tax depreciation: a base of 80 % of the property, rates of 3,5 % to 5,5 % depending on the case, annual reduction ceilings (of the order of 8 000 to 12 000 €) and a possible interaction with the property deficit (limit of 10 700 €/year). It is neither a successor to nor a replacement for the Pinel.
Factual comparison
| Criterion | LLI | Jean-Brun |
|---|---|---|
| Key advantage | VAT 10 % + capped rents | Tax depreciation |
| Type of letting | Unfurnished | Unfurnished |
| Area | Tight market | Tight market |
| Common structure | SCI | Direct ownership or SCI |
| Commitment | Long | Long |
Compatibility via an SCI under IR
Worth noting: for unfurnished letting, an SCI under income tax may serve as a framework to bring these logics together. The exact conditions (eligibility, zones, commitment) must be verified with a legal professional.
Commitment and ceilings
Both schemes impose commitments: letting duration, rent ceilings (LLI) and tenants' income ceilings. Breaching these commitments may call the benefit into question.
Which strategy for your project
The LLI stands out for its reduced VAT and clear framework; the Jean-Brun for its depreciation. The right choice depends on your tax position, your time horizon and the structure (direct ownership or SCI). Neither guarantees a return.
In summary
LLI and Jean-Brun are two unfurnished letting strategies in high-demand areas, one based on reduced VAT and capped rents, the other on depreciation. They can be combined through an SCI subject to income tax. Have the structure arranged by a professional before you commit.
