Pinel 2022 : It's stable but big changes to come

The Pinel law must end in 2024. Basically, it was to end in 2021. If for those who wish to invest in real estate and take the opportunity to reduce tax, this postponement is good news, the changes are likely to be less advantageous. Indeed, beware. The Pinel tax exemption benefits will be revised downwards from 2023. A pinel+, or even super pinel will exist to compensate for the drop in tax exemption rates, but under conditions. In the text of the finance law, Minister Emmanuelle Wargon, however, said that the Pinel 2022 law would not change, but that 2023 would see a drop in tax exemption rates.

From the beginning of 2023: tax exemption rates collapse.

It won't be the same. It will no longer be as advantageous. The rates are collapsing, giving way to a much less interesting tax exemption.

In 2023, the rates that will be offered to you are :

  • 10,5% tax reduction for a rental period of 6 years
  • 15% tax reduction for a rental period of 9 years
  • 18% tax reduction for a rental period of 12 years

C'est même pire en 2024 :

  • 9% for a rental period of 6 year
  • 12% for a rental period of 9 year
  • 14% for a rental period of 12 year

2022 : Nothing changes

The finance law was passed and therefore confirmed a year 2022 without change for the Pinel law. The deputies decided to maintain the current Pinel device. MEPs therefore encourage continued investment in rental property.

As a reminder, the Pinel law implies renting an unfurnished property. It is imperative that future tenants meet resource requirements and occupy it as RP. The rent is capped and the property is necessarily located in a so-called "Pinel" area. Notwithstanding, you can deduct tax from your taxes by committing to a rental period:

  • 12% of the purchase price by committing to rent for a period of 6 years
  • 18% of the purchase price by committing to rent for a period of 9 years
  • 21% dof the purchase price by committing to rent for a period of 12 years

Also note that your property must not be more expensive than 300,000 euros, to be able to be purchased under the Pinel law.

A pinel+ (or even super pinel) as reinforcement

However, the ministry wishes to keep an attractive tax exemption in the most tense areas. A pinel+ will thus make it possible in these areas to keep the tax exemption rates at the same level as they are today. But with more restrictive conditions. Thus, your property must:

  • be in a district known as "priority for the policy of the municipality"
  • responds to a minimum surface, with double exposures from T3, and exterior access. (garden, balcony)
  • meets all the criteria in terms of energy consumption

To conclude, 2022 is the last "queen" year to buy under Pinel law and benefit from an interesting tax exemption. it will be much more reduced and restrictive to take advantage of it after 2022, even if it remains possible. In the last presidential elections, the outgoing French president was re-elected. the constitution of his government still does not include a ministry of housing and this problem is under the supervision of the ecological transition. Let's bet that things don't get worse in two areas where the lack of housing is felt.

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