In urban renewal areas, the TVA rate falls from 20% to 5.5% for the purchase of your main residence, subject to conditions. It can be combined with the prêt à taux zéro. JL HOME checks with you whether you are eligible.
The JL HOME selection
Reduced VAT
Selection based on information provided by the developer. Access conditions should be checked against your situation.
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 Q2 2029
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 Q1 2029
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 Q1 2029
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 Q2 2028
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 2028
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 2028
In brief
The Reduced TVA at 5,5 % (instead of 20 %) lets you buy your main residence in new build in ANRU or QPV zone (or within 300 m, or 500 m in certain NPNRU neighbourhoods), subject to income and price conditions, and with a 10-year holding period. It is can be combined with the PTZ.
Why the reduced VAT rate
With VAT at 5.5% instead of 20%, new-build homes become more affordable for buying a main residence in the areas concerned.
The reduced rate applies in ANRU zones or priority neighbourhoods of the city (QPV), or within 300 m of their boundary (up to 500 m around certain NPNRU urban renewal neighbourhoods).
You are buying a new home that complies with RE2020, with builder warranties and no works to be carried out.
Terms
The property must be new and become your main residence: a purchase to let does not qualify for this rate.
The programme must be located in an ANRU zone, in a priority district (QPV), or within 300 m of its boundary (up to 500 m around certain areas undergoing NPNRU urban renewal).
Your N-2 income must fall within the social home ownership ceilings, the same as for the BRS (for example 38 844 € for a single person in zone A). The sale price is also capped: for example 4 423 € excluding tax per m² of usable floor area in zone A in 2026.
You must keep the property as your main residence for at least 10 years; an early resale triggers a VAT top-up payment.
⚠️ 10-year holding period : if resold within 10 years, a VAT top-up is due, corresponding to the difference in 14,5 points between 20 % and 5,5 %, reduced by one tenth for each year of ownership.
The rate
The reduced VAT rate applies to the price of an eligible new home, in place of the standard rate.
| Situation | VAT rate | Eligibility |
|---|---|---|
| Owner-occupier purchase in ANRU/QPV area | 5,5 % | Subject to conditions (main residence, income and price caps, 10-year holding) |
| Standard new-build purchase | 20 % | Standard rate |
Statutory rate. If resold within 10 years, a supplementary TVA payment (difference of 14,5 points, reduced by one tenth per year of ownership). No gain is calculated here: the amount depends on the property and your situation.
The right combination
For an eligible new main residence, VAT at 5,5 % and the zero-rate loan can be combined: a reduced purchase price on one side, interest-free financing on the other. Each scheme keeps its own conditions: an adviser checks that your project meets both.
The JL HOME catalogue
The reduced TVA rate applies to a limited number of programmes targeted at areas undergoing urban renewal.
JL HOME catalogue data (new-build programmes available in ANRU/QPV zones). Observed median price: 253 200 €.
Not to be confused with
To buy your main residence new-build in an ANRU/QPV zone. That is the purpose of this page.
Concerns thebuy-to-let investment social or intermediate, with its own rules (rents and tenant incomes capped). Not to be confused with home ownership.
Why JL HOME
Eligibility for the reduced VAT rate depends on precise zoning (ANRU/QPV, a 300 m or even 500 m perimeter) and on income and price ceilings. A JL HOME adviser checks these points, and the combination with the PTZ, before any commitment.
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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