Loc’Avantages 2025: Tax Reduction for Affordable Rents

Are you a property owner? The Loc’Avantages tax scheme allows you, in 2025, to benefit from a tax reduction in exchange for one condition: renting your property at a below-market rate. Extended until 2027, this program aims to facilitate access to housing for modest-income households while encouraging responsible rentals.

Loc’Avantages: what is it exactly?

Launched by the French government and managed by Anah (National Housing Agency), Loc’Avantages targets landlords who rent out unfurnished properties as primary residences. By offering affordable rent and meeting certain conditions, you can enjoy significant tax benefits.

What are the rent levels and tax reductions?

You can choose between three rent levels, depending on the discount you apply to the market price:

• Loc 1: 15% rent reduction → 15% tax reduction (or 20% with a social rental agency)
• Loc 2: 30% rent reduction → 35% tax reduction (or 40% with a social rental agency)
• Loc 3: 45% rent reduction → 65% tax reduction (mandatory use of a social intermediary)

👉 The greater the rent reduction, the higher the tax advantage.

What are the conditions?

To benefit from the scheme, several criteria must be met:

• The property must be rented unfurnished, as a primary residence
• You may not rent to family members
• You must sign a convention with Anah for a minimum of 6 years
• The rent must be below the regulatory ceiling, depending on the chosen level
• The tenant’s income must fall within the regional limits
• The property must meet minimum energy performance standards

What about social rental intermediation?

In Loc 1 and Loc 2, using an intermediary is optional. However, doing so can provide several advantages. By entrusting your property to a certified association or a socially responsible real estate agency (AIVS), you qualify for a higher tax reduction.

This management option also provides more security for you as a landlord and makes it easier for vulnerable tenants to access housing.

How to benefit from Loc’Avantages?

Follow these steps to join the program:

1. Start by simulating your rental commitment on Anah’s website: you’ll see rent and income thresholds
2. Sign the convention with Anah online via the dedicated platform
3. Rent the property to an eligible tenant who meets the program criteria
4. Declare your rental income and receive your tax reduction the following year

Why choose Loc’Avantages in 2025?

This program offers several key benefits:

• Optimize your rental taxation while securing your rental process
• Help tenants access quality housing at an affordable price

Beyond taxes, it’s also a solidarity initiative: your contribution helps make housing more accessible across France.

👉 Learn more by visiting the official government page for Loc’Avantages here.

Do you own a furnished rental property?

Discover our furnished rental and property management solutions on our website.

📌 Want to know what French law says in 2025 about overcrowded rentals? Check out our dedicated article.