Le dispositif Jeanbrun (statut du bailleur privé) permet de déduire chaque année de vos revenus fonciers une part de la valeur d'un appartement neuf loué nu, sous plafonds de loyers et de ressources, pendant au moins 9 ans. JL HOME vérifie votre éligibilité avec vous.
The JL HOME selection
Jeanbrun private landlord
Selection based on information from the developer. The scheme's conditions and the applicable price should be checked for your project.
One example property available per development. Open a listing to see the unit shown and its price conditions.
Residence image · non-contractualPrice subject to access conditions, to be checked with your adviser.
PTZ possibly available for this property: main residence, subject to income conditions, first-time buyer status and bank approval.
Expected delivery Q4 2026
Residence image · non-contractualPTZ possibly available for this property: main residence, subject to income conditions, first-time buyer status and bank approval.
Expected delivery Q4 2027
Residence image · non-contractualPTZ possibly available for this property: main residence, subject to income conditions, first-time buyer status and bank approval.
Expected delivery Q3 2028
Residence image · non-contractualPTZ possibly available for this property: main residence, subject to income conditions, first-time buyer status and bank approval.
Expected delivery Q4 2028
Residence image · non-contractualPTZ possibly available for this property: main residence, subject to income conditions, first-time buyer status and bank approval.
Expected delivery Q2 2028
Residence image · non-contractualPTZ possibly available for this property: main residence, subject to income conditions, first-time buyer status and bank approval.
Expected delivery Q2 2028
In brief
The Jeanbrun scheme, in force since 21 February 2026, creates the private landlord status : by letting out an unfurnished new-build apartment to rent and income ceilings for for at least 9 years, you deduct each year from your rental income a depreciation calculated on 80 % of the price. It is a deduction, not a tax reduction: its effect depends on your tax position.
Why the Jeanbrun scheme
Each year, a portion of the property price (excluding land) is deducted from your property income. This is a deduction, not a tax reduction of the same amount: its effect depends on your tax situation.
The property is let unfurnished, as a main residence, to tenants subject to income ceilings and capped rents, depending on the level chosen: intermediate, social or very social.
No zoning: the scheme applies throughout France, but only to homes located in a multi-unit residential building. Detached houses are excluded.
How it works
A new or off-plan (VEFA) apartment in a multi-unit building, acquired between 21 February 2026 and 31 December 2028, anywhere in France.
Let unfurnished as your main residence within 12 months of completion (or purchase, if later), at capped rents and incomes. The tenant may be neither a member of your tax household nor a relative or connection by marriage up to the 2nd degree.
The letting must be actual and continuous for at least 9 years. This is a long-term commitment.
3,5 % to 5,5 % a year of 80% of the price, deducted from rental income, up to 8 000 € a year per tax household (10 000 € or 12 000 € depending on the share of social or very social rental).
⚠️ The rental commitment is long for at least 9 years, and on resale the deducted depreciation reduces the acquisition price used for calculating any capital gain: a long-term asset investment to be considered within your strategy before you commit.
Depreciation
Depreciation applies to 80 % of the acquisition price: the land, estimated at a flat 20 %, cannot be depreciated. The lower the rents, the higher the annual rate. The deduction cap is assessed per year and per tax household: 8 000 €, raised to 10 000 € or 12 000 € if at least half of the gross rents come from social or very social lettings.
| Rent level | Depreciable base | Annual rate | Annual ceiling (per tax household) |
|---|---|---|---|
| Intermediary | 80 % | 3,5 % | 8 000 € |
| Social | 80 % | 4,5 % | 10 000 € |
| Very social | 80 % | 5,5 % | 12 000 € |
Parameters of the 2026 Finance Act (CGI, art. 31). Rent ceilings: those of article 199 novovicies for the intermediate level, those of the Loc'Avantages scheme for the social and very social levels. Provided for information only: no gain is calculated or guaranteed.
Find out more
Via a SCI subject to income tax, the same new home can combine thedepreciation of the Jeanbrun scheme and the benefits of the LLI : VAT at 10% on purchase and a tax credit equal to the property tax for 20 years. The conditions of both schemes must be met at the same time: block of flats in a zone eligible for LLI, capped unfurnished letting and 20 years of rental under the LLI conditions (instead of 9 years for Jeanbrun alone). Eligibility and structuring depend on your situation. No yield or tax benefit is guaranteed or quantified here.
The JL HOME catalogue
New-build programmes, some with apartments offered under the Jeanbrun scheme by their developer.
JL HOME catalogue data (new programmes available). Observed median price: 284 400 €.
Why JL HOME
The Jeanbrun scheme requires checking the building type, the rent level, the structure (direct ownership or an SCI subject to income tax), the 9-year commitment and the ceilings. A JL HOME adviser reviews this with you before any commitment, comparing programmes from several developers.
Find out more
Where to invest
Towns from our catalogue, ranked by number of developments available. Explore them one by one.
Frequently asked questions
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