What is the Jeanbrun device?
The Jeanbrun system, also called “Relance Logement device”, is a new framework introduced by the 2026 finance bill to encourage therental investment in the new.
It is based on a depreciation mechanism for the property: up to 12 000 € d’amortissement per year and up to 10 700 € déductibles of his other income.
In return, the investor undertakes to rent his accommodation for a minimum of 9 yearsto regulated rents and to tenants respecting certain resource ceilings.Â
What are the differences with previous devices?
The Jeanbrun system succeeds that of the Pinel lawbut with a different logic. Where Pinel was based on a tax reduction, the new model relies on depreciation. The objective is to propose a more readable and sustainable system, directly linked to the exploitation of the property.
Another major development: the absence of strict zoning. The device is accessible everywhere in France, provided that the rental criteria are respected.
Who can benefit from it?
The system is open to a wide audience of investors. To benefit from it, several conditions must be respected:
- Rent the property for at least 9 years old bare rental,
- Offer accommodation résidence principale,
- Respect the rent ceilings,
- Do not rent to a member of his foyer fiscal.
It concerns both new housingbut also old housing, provided that work representing approximately 30% of the purchase price is carried out.
