Loc'Avantages: Anah agreement, procedures and deadlines

To benefit from the Loc'Avantages tax reduction, you must sign an agreement with the French National Housing Agency (Anah), and the application must be registered between March 1, 2022, and December 31, 2027. The France Rénov' website is the single point of entry to your personal account, "mon projet.anah," where the application is submitted. If the first lease is signed before the application, the application must be submitted within two months. The agreement takes effect with the first lease, and the reduction is applied for the first time to the tax due for the year in which it takes effect.

This page deals with the schedule and steps. It does not give the declaration box number, the list of documents to attach, the processing time of the Anah, the rent ceilings per municipality, the required level of energy performance or the situation of taxpayers not domiciled in France: these points must be checked before deciding.

The steps, in order

The deposit window

The economie.gouv.fr website dated August 26, 2026, states: "Your application must be registered between March 1, 2022, and December 31, 2027." It specifies that the scheme is available until December 31, 2027. The BOFiP (BOI-IR-RICI-400-20-20) refers to the same dates.

The date referred to in the texts is the date of registration of the application. The processing time of the Anah (National Housing Agency) is not mentioned in any of the sources consulted: it is not addressed here.

Where and how to submit the application

France Rénov' is presented as the single point of entry to access the personal space "mon projet.anah" and submit the grant application. An existing account remains usable with the same login details.

If you are applying for a grant for energy renovation work before renting out the property, you are required to be accompanied by "Mon Accompagnateur Rénov'".

The two-month period

The BOFiP (BOI-IR-RICI-400-20-20, paragraph 10) addresses the case where the first lease is signed before the application for accreditation: "the latter must be submitted no later than two months." The economie.gouv.fr website does not mention this deadline.

Two practical consequences:

• You ask before renting. The two-month period stipulated in the BOFiP addresses the opposite case.
• You rent first. The application must be submitted within two months. The exact starting point of this period should be verified in the full text before signing the lease.

If the lease renewal constitutes the first lease under the agreement, the benefit applies only to rents from the date of renewal. The tenant's income is then assessed as of the renewal date.

What the convention stipulates

Duration. It cannot be less than six years. It can be renewed for periods of three years (BOI-IR-RICI-400-20-10).

Types of convention. According to the BOFiP (BOI-IR-RICI-400-10, paragraph 230), the agreement is for intermediate rent (article L. 321-4 of the construction and housing code) or for social or very social rent (article L. 321-8).

The rent level. Loc1 (intermediate): 15 % below market rent. Loc2 (social): 30 %. Loc3 (very social): 45 %, with mandatory use of rental intermediation according to economie.gouv.fr; the BOFiP rate table (BOI-IR-RICI-400-30, paragraph 70) does not provide a rate for direct rental at this level.

Rental conditions. The property is rented unfurnished, as the tenant's primary residence, occupied as such for at least eight months a year, for the entire duration of the agreement. The BOFiP (BOI-IR-RICI-400-20-20, paragraph 80) refers to a lease concluded with an individual other than the owner, a member of their tax household, their ascendants or descendants, and also mentions the case of a person who was already occupying the property. The exact scope of this mention should be verified in the text. The economie.gouv.fr website formulates the commitment more broadly: not to take on as a tenant a member of one's family or tax household.

Energy performance. The official sources I consulted worded the requirement differently. Nothing is published here on this point: the required standard for your lease should be verified before signing.

The rent ceiling and the tenant's resources

The rent ceiling is set by municipality, and by arrondissement in Paris, Lyon, and Marseille. It is assessed at the time the lease is signed, upon tacit renewal, and upon renewal. For 2026, excluding Mayotte, BOI-BAREME-000017 refers to the decree of January 6, 2026: this page does not reproduce the municipal amounts, which are found in the decree.

The ceiling per square meter is multiplied by a coefficient: 0.7 + 19 ÷ S, where S is the living area. The result is rounded to two decimal places and cannot exceed 1.2.

The tenant's income is assessed based on the reference tax income shown on the tax notice for the year before last (N-2). The year N-1 is accepted if it is more favorable. The 2026 income thresholds are listed in BOI-BAREME-000017, by zone and household composition.

Declare and allocate the reduction

The BOFiP states that the reduction applies from the effective date of the agreement. It is first applied to the income tax due for the year of effect, and then each year of the application period.

Some rules to know:

• Rate. Without rental intermediation: 15 % (intermediate) or 35 % (social). With intermediation: 20 %, 40 %, or 65 %. These rates apply to the gross income of the subsidized housing. Details are provided on a dedicated page.
• Imputation. The reduction is applied to progressive income tax, not to flat-rate taxes. Any unused portion cannot be refunded or carried forward.
• Overall cap. The reduction is included in the overall cap on tax benefits (article 200-0 A of the CGI).
• Micro-land tax. According to the BOFiP (BOI-IR-RICI-400-30, paragraph 150), it cannot apply when you or a member of your tax household owns a dwelling for which you benefit from the tax reduction.
• Non-cumulative. The BOFiP (BOI-IR-RICI-400-30, paragraphs 110 to 160) lists the schemes that cannot be combined with Loc'Avantages for the same property, for example, Pinel, Denormandie, Scellier, or Cosse, and specifies that these rules are intended for simultaneous application. It does allow combination with the Malraux tax reduction. The economie.gouv.fr website states the principle more generally for other schemes supporting rental investment. For your property, check with both sources before making a decision.
• Substitution agreement. According to the BOFiP (BOI-IR-RICI-400-20-10, paragraph 1), a replacement agreement does not in itself call into question the benefit, under certain conditions: you attach a copy to your income tax return, the rent and resource conditions are those of the new agreement from its effective date, and, if the substitution takes place after 31/12/2027, its duration cannot exceed that of the replaced agreement.

Numerical example (fictitious profile)

Situation. Nadia owns a two-room apartment with 45 m² of living space, without an annex. She is applying for a social housing agreement. Assumptions for this profile: application registered before the lease is signed, lease signed on January 1, 2026 (twelve months of rent received in 2026, 2026 income limits applicable), direct rental without intermediary, no other housing scheme, municipal rent ceiling of €9.00 per m² per month (this is the social housing sector ceiling, with a 30% discount already applied), municipality classified as zone B2, progressive income tax of €2,100, single tenant whose reference tax income for year N-2 is €21,500. The profile is fictitious and the municipal amounts are fabricated.

Issue. Do the rent and the tenant comply with the agreement, and what reduction results in the first year?

Strategy. Calculate the surface area coefficient and the maximum rent, compare the tenant's reference tax income to the social sector resource ceiling, then apply the direct rental rate in the social sector.

Result.

This profile is fictitious. With a lease signed mid-year, the first year's rent is lower, and so is the reduction. The calculation does not take into account the landlord's expenses, the overall rent cap, or any potential renovation work. The figures illustrate the calculation. They do not reflect your specific situation.

What changes depending on your situation

• The date of the first lease in relation to the application : it determines whether the two-month period applies.
• Subsidized energy renovation work : accompaniment becomes mandatory.
• The level of agreement : it sets the ceilings for rent, resources and the rate.
• The method of detention : in a company not subject to corporation tax, in joint ownership or in split of ownership, the rules differ.
• Your tax domicile : the rule depends on your situation, check before deciding.
• The amount of your tax : it limits the attributable share.

No results are promised.