Housing Recovery Scheme (Jeanbrun Law)
The new tax depreciation mechanism for rental investment, championed by Housing Minister Vincent Jeanbrun. Caps from 8,000 to 12,000 euros/year depending on rental type (intermediate, social, very social).
The Scheme in Brief
The Housing Recovery Scheme, commonly known as the Jeanbrun Law or Jeanbrun Scheme (named after Housing Minister Vincent Jeanbrun), was presented on January 23, 2026, adopted in the 2026 Budget on February 2, and enacted on February 19, 2026 (Law No. 2026-103). Goal: 400,000 housing units/year, of which 50,000 directly through this scheme.
Apartment Buildings
Only apartments in collective buildings. Single-family homes are not eligible.
Tax Depreciation
Deduct 3% to 5.5% of the purchase price each year depending on the rent level.
Anywhere in France
No zoning restrictions. Applicable throughout France, mainland and overseas.
New and Renovated
New housing or renovated with works representing at least 30% of purchase price.
Depreciation Rates
Depreciable base: 80% of acquisition price (excluding land)
New Housing
| Rental Type | Rate | Cap/year |
|---|---|---|
| Intermediate (= Pinel cap) | 3.5% | 8,000 euros |
| Social (municipality-specific social ceiling) | 4.5% | 10,000 euros |
| Very social (municipality-specific very-social ceiling) | 5.5% | 12,000 euros |
Renovated Housing (works >= 30%)
| Rental Type | Rate | Cap/year |
|---|---|---|
| Intermediate (= Pinel cap) | 3% | 8,000 euros |
| Social (municipality-specific social ceiling) | 3.5% | 10,000 euros |
| Very social (municipality-specific very-social ceiling) | 4% | 12,000 euros |
Housing Recovery / Jeanbrun Simulator
Estimate your annual depreciation
Conditions to Meet
Rental commitment as primary residence
The property must be rented unfurnished
2026 caps (€/m²): A bis 19.71, A 14.64, B1 11.80, B2 10.26, C 10.26. Max rent = cap × min(1.2; 0.7 + 19/area) × useful area.
Rental to close family members prohibited
Only apartments, not houses
Acquisitions from January 1, 2026 to December 31, 2028
Pinel vs Housing Recovery (Jeanbrun) Comparison
| Criterion | Pinel (ended 2024) | Housing Recovery / Jeanbrun (2026) |
|---|---|---|
| Mechanism | Direct tax credit | Depreciation |
| Annual cap | Variable by duration | 8,000 / 10,000 / 12,000 euros depending on rental type |
| Other income deduction | No | Yes (property deficit) |
| Commitment period | 6, 9 or 12 years | 9 years fixed |
| Zoning | Zones A bis, A, B1 | None |
| Renovated eligible | No | Yes (works >= 30%) |
| Property type | All housing | Apartment buildings |
Frequently Asked Questions
Is the scheme already applicable?
The law has been enacted on February 19, 2026 (Law No. 2026-103), after the Constitutional Council upheld the text (decision No. 2026-901 DC of February 19, 2026). It was published in the Official Journal No. 0043 of February 20, 2026. The implementing texts and the 2026 scale specify the practical details.
Can I buy a single-family home?
No. The Relance Logement scheme is reserved for apartment buildings (collective housing). Single-family homes are not eligible.
What is the difference with the "Jeanbrun scheme" or the "Jeanbrun Law"?
It is exactly the same scheme. "Jeanbrun Scheme", "Jeanbrun Law" or "Jeanbrun Amendment" are the names commonly used in reference to Vincent Jeanbrun, Housing Minister who championed this measure in the 2026 Budget. The official name in the legislation is "Housing Recovery Scheme" (Dispositif Relance Logement, article 12 octies of the 2026 Finance Act). The depreciation rates, caps, eligibility conditions and commitment period are strictly identical. Several specialised websites use the "Jeanbrun" name: jeanbrun.immo offers eligible new-build properties in 5 cities.
Can I rent to my family?
No. Rental to close family members (ascendants, descendants, in-laws) is prohibited.
How many properties can I buy?
The scheme is limited to a maximum of 2 properties per tax household.
Scheme Status
Last updated: August 2026
Jeanbrun Law: invest in eligible new-build properties
The Housing Recovery Scheme is also known as the Jeanbrun Law, named after Housing Minister Vincent Jeanbrun.
Housing Recovery Scheme = Jeanbrun Law = Jeanbrun Scheme: these three names all refer to the same tax depreciation mechanism created by article 12 octies of the 2026 Budget. The term "Jeanbrun" has become the common usage, just as "Pinel" replaced "Duflot".
Eligible new-build properties
Hundreds of new-build properties in major metropolitan areas are eligible for the Jeanbrun Scheme. Browse our listings by city: Toulouse, Bordeaux, Nantes, Rennes, Montpellier.
5 major cities
Toulouse, Bordeaux, Nantes, Rennes, Montpellier: find Jeanbrun-eligible properties city by city on dedicated websites.
Depreciation + property deficit
The Jeanbrun Scheme combines depreciation (up to 12,000 euros/year for new-build) and property deficit deductible from overall income (10,700 euros/year). An unprecedented tax advantage for private landlords.
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