Pinel plus tax reduction

How to benefit from the Pinel Plus ?

The classic Pinel plan allowed a tax reduction on rental investments when these did not exceed 300 000 € per year and when the property was ready to be rented for at least 6 years. Since 2023, a lot has changed : from now on new requirements linked to energetic performance appear to be mandatory in order to benefit from the highest tax reduction. The classic plan stays available until end 2024 but with less advantages.

Table of contents

What is the difference between the classic Pinel plan and Pinel Plus ?

The answer is simple : the requirements from the new plan involve energetic performance whereas the old one did not.

Classic Pinel requirements

In order to benefit from 9 up to 14% of reduction on the income tax in France. One needs to fulfill the following requirements :

  • Invest in new housings meant to be rented
  • The housing must be part of a collective housing (such as an apartement for instance).
  • The housing needs to be located in a "tight area" (where the ask for housing is higher than the bid) : acces the list of tight areas
  • The housing shall be rented for at least 6 years (by renting for 9 or even 12 years you can benefit from a higher tax reduction).
  • The tenant earns less than 52 991 € / year
  • The rent price shall not exceed 26€ per square meter.

Those expectations are not easy to meet. Furthermore the tax reduction will only last until end 2024.

Pinel Plus requirements

Some conditions are similar to the classic one ; however you will be able to benefit from the tax reduction even after 2024. Here is the list of requirements :

  • Invest in new housings meant to be rented
  • The housing must be located in a collective housing
  • The housing must be located in a tight area
  • The housing shall be rent at least 6 years (once again, by planning 9 or 12 years of rental you will be benefit from even more reduction).
  • The housing must be at least 28 m2 and shall include a private outtern space of at least 3 m2 (such as balcony).
  • Or be located in a "prioritized district of the city" ( list of prioritized districts)
  • Or meet the energetic performance requirements detailed below.

Choosing between Pinel Plus and classic.

Graphique comparatif bleu et vert

The Pinel Plus plan has more benefits because you will be able to obtain tax reductions even after en 2024 and the maximal tax income reduction is higher. By the way, you can gather documents and send a folder with proof of every measure you met : even though you don't meet all of them, you may still get a tax reduction. Here is the list of documents to provide in order to ask for a reduction.

Year Classic Pinel reduction percentage
21% maximum
17,5% maximum
14% maximum
End of the plan

At the moment, the Pinel Plus plan should be settled until 2028. Its end has not be forecast yet.

Get the Pinel Plus tax reduction

If your rented housing is not located in a prioritized district, it will need to meet the energetic performance requirements. The tax reduction can be as high as 21% !

Pinel Plus energetic requirements

Here is the list of energetic requirements :

  • Get an A score on the DEP (Diagnostic of Energetic Performance). A B score is permitted if an improvement is forecast.
  • Respect the RE2020 standards before January 2025. All details are explained in this RE2020 governmental e-book.
  • It is though to provide exact numbers as those vary regarding the housing's location in France. Here is vidéo that clarifies how the RE2020 works..

How to get the RE2020 label ?

In order to obtain the RE2020 certificate, the easiest way is to reach professionals : they will figure out if your housing meets the standards and provide the documents. You will find several companies on Google that will ask between 200 and 400 euros. Of course you're free to take all measures on your own. My advice : only start this process once you met all the other requirements and feel confident about your housing eligibility.

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