A Pinel device allows owners renting their property as a main residence to tax-exempt part of their income depending on the rental period. The objective of the Pinel law is to relaunch rental investment by encouraging individuals to invest in new or renovated real estate.
The tax exemption table according to the duration of the commitment to rent out your property as your main residence is as follows:
Duration of rental | Tax reduction |
---|---|
6 years | 12% of the purchase price, (up to €36,000) |
9 years | 18% of the purchase price, (up to €54,000) |
12 years | 21% of the purchase price, (up to €63,000) |
Good to know : The price of accommodation in a Pinel scheme is capped at €300,000, hence the limits of tax reductions depending on the period of commitment.
The advantages of a Pinel placement are granted according to a certain number of criteria.
To be eligible for a Pinel plan, the accommodation must be rented unfurnished as the main dwelling.
Rented at the latest 1 year after the acquisition, the minimum duration of the lease is 6 years with a rent capped according to the zone in which the property is located.
Location of accommodation | Monthly rent ceiling per m² | |
---|---|---|
2020 | 2021 | |
Zone A bis | 17,43€ | 17,55€ |
Zone A | 12,95€ | 13,04€ |
Zone B1 | 10,44€ | 10,51€ |
Zone B2 | 9,07€ | 9,13€ |
The tenant can be one of your relatives as long as he does not belong to your tax household and his reference tax income must not exceed a regulatory ceiling depending on the area of the property and the composition of the tax household.
Composition of the household | Zone A bis | Zone A | Zone B1 | Zone B2 |
---|---|---|---|---|
Single person | 38 377€ | 38 377€ | 31 280€ | 28 152€ |
Couple | 57 357€ | 57 357€ | 41 772€ | 37 594€ |
+1 dependent | 75 188€ | 68 946€ | 50 233€ | 45 210€ |
+2 dependents | 89 769€ | 82 586€ | 60 643€ | 54 579€ |
Investing in Pinel means:
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