Tax decreaseIn effectIncome taxNational
Loc'Avantages – relaunch and extension
Relaunch and extension to 31 December 2027 of the Loc'Avantages scheme, which offers a tax deduction of up to 65% of rental income for landlords renting below market rates.
Measure originators
General rapporteurLIOT
Charles de Courson
Libertés, Indépendants, Outre-mer et Territoires
General rapporteurLR
Jean-François Husson
Les Républicains
InitiatorEPR
Antoine Armand
Ensemble pour la République
Impact on public finances
No official estimate found for this measure.
Effective date
1 January 2025
Measure impact
Deduction of up to 65% of rental income if the rent is 15% to 45% below market (Loc1/Loc2/Loc3 scales). Bonus of up to €3,000 + grants for works. The dwelling must be at least energy class F.
Official references
Law number: Loi n° 2025-127 du 14 février 2025, article 88
Sources
1 January 2025
Service-Public - Loc'AvantagesOfficial
1 January 2025
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
100%
2 / 2 steps
Completed
14 February 2025President of the Republic signature
Promulgation
Publication au Journal officiel
Law n° 2025-127 (LFI 2025) promulgated by President
Completed
1 January 2025Administrative implementation
Application
Entrée en vigueur de la mesure et mise en œuvre par l'administration
LocAvantages (local advantage incentive) relaunched effective