Loc'Avantages: tax reduction for landlords renting under an Anah agreement

Article 67 of the 2022 Finance Act creates an income tax reduction (Article 199 tricies of the General Tax Code) for owners renting a dwelling under an agreement with the National Housing Agency (Anah) whose application is registered between 1 March 2022 and 31 December 2024. The rate, applied to the dwelling's gross rental income, is 15% for intermediate rents and 35% for social rents, raised to 20%, 40% or 65% (very social rents) when an approved intermediary manages the letting. It replaces the specific deduction of the "Cosse" scheme for new agreements and requires a minimum energy performance.