Loi Pinel

What is it ?

Principle of real-estate tax exemption available to a taxpayer resident in France, who acquires a property (new or future completion) to obtain a tax reduction up to 21% over 12 years. The reduction is proportional to the duration of the lease and the amount of investment; it does not exceed € 300 000 and € 5,500 per m2 area.

  • 6-year lease: the reduction is 12%
  • 9-year lease: the reduction is 18%
  • 12-year lease: the reduction is 21%