Jean-Brun Act 2026: complete guide to the private landlord status

The private landlord status, often referred to as the "Jean-Brun" scheme, is a new-build rental investment framework in force since 2026. Its logic rests on the depreciation of part of the property's value, in exchange for renting at capped rents. Here is how it works in detail.

The Jean-Brun scheme is a new framework. It is not a "successor to Pinel" and does not work in the same way: it relies on depreciation, not on a straightforward tax reduction.

In brief

Private landlord status allows you to depreciate for tax purposes part of the value of a new property, which reduces the taxable profit from the rental activity. It is generally held through an SCI taxed at income tax level, and requires controlled letting (rents and tenant resources capped).

Who is it for?

It is aimed at investors looking to reduce tax on rental income from new-build property and to build a rental portfolio within a depreciable framework, while accepting a letting commitment.

The depreciation mechanism

The core of the scheme is depreciation:

• Depreciation on a base of 80 % of the property's value.
• A rate that depends on the rent level chosen:
  • Intermediate → 3,5 %
  • Social → 4,5 %
  • Very social → 5,5 %
• Depreciation caps per tax household: 8 000 € / 10 000 € / 12 000 € depending on the level.
• An allowable property deficit, up to 10 700 € per year.

The rent level chosen therefore determines both the rate and the cap: the more social the rent, the higher the benefit, but the stronger the letting constraint.

The conditions

• A new / VEFA dwelling, in a collective building, let unfurnished.
• Compliance with rent and resource caps according to the level chosen.
• A letting commitment.

Jean-Brun and LLI: a compatibility framework

A compatibility framework allows, subject to conditions and via an SCI taxed at income tax level, the benefits of the LLI (VAT at 10 %, reduced property tax) to be combined with the depreciation of the private landlord status. On a single new-build investment in a high-demand area, this can bring together several tax levers. Eligibility and structuring depend on your situation: no gain is guaranteed or quantified in advance, and an adviser checks the consistency of the whole.

Points to watch

• Depreciation (rather than a straightforward tax reduction) is the core of the structure: it requires careful bookkeeping.
• The rent level commits you over time: it should be chosen according to local rental demand.
• An SCI taxed at income tax level is generally required: legal support is recommended.

Conclusion

Private landlord status ("Jean-Brun") relies on depreciation as the engine of the structure, with a benefit that varies according to the rent level. It is a technical framework, to be handled with method. A JL HOME adviser checks the area, the SCI structuring and the consistency of the project before any commitment.