Calculate your Jeanbrun tax savings
Data up to date — August 2026
Jeanbrun Depreciation Simulator
Calculate your annual tax depreciation and tax savings
9-year Profitability Simulator
Project your income, expenses and tax savings year by year
Pinel vs Jeanbrun Comparator
Compare both schemes side by side for your profile
Property Deficit Calculator
Simulate the property deficit deductible from your overall income
Scheme overview
Key rules of the Jeanbrun scheme (Relance Logement)
Depreciation 3% to 5.5%
On 80% of the acquisition price, depending on property type and rent level.
Property deficit 10,700 / 21,400 euros
Annual ceiling deductible from overall income (21,400 euros for energy renovation, DPE E/F/G to A/B/C/D). Surplus carryforward 10 years.
9-year commitment
Unfurnished rental as primary residence. Fixed term, no choice.
Apartment buildings
Apartments only. Individual houses excluded.
No zoning
All French territory, mainland and overseas.
Questions about calculations
Understand the methodology behind each simulation
The depreciable base excludes the land portion, estimated at a flat rate of 20% of the acquisition price. Depreciation therefore applies to the remaining 80%, corresponding to the building value. For example, for a property at 250,000 euros, the depreciable base is 200,000 euros.
The ceiling depends on property type and rent level. For new builds: 8,000 euros (intermediate), 10,000 euros (social), 12,000 euros (very social). For existing with renovation: same grid as new builds, i.e. 8,000 euros (intermediate), 10,000 euros (social), 12,000 euros (very social). If the calculated depreciation exceeds the ceiling, the ceiling applies.
Yes. The property deficit deductible from overall income is capped at 10,700 euros per year (or 21,400 euros per year for energy renovation improving the DPE rating from E/F/G to A/B/C/D). The surplus can be carried forward against property income for the next 10 years. The property deficit simulator above shows you the year-by-year carryforward detail.
Tax savings are directly proportional to the TMI. A depreciation of 10,000 euros generates savings of 3,000 euros at TMI 30%, but 4,500 euros at TMI 45%. Social levies (17.2%) are added to the TMI when calculating total savings on property income.
Tax reduction (Pinel) is subtracted directly from the tax owed. If your tax is lower than the reduction, the surplus is lost. Depreciation (Jeanbrun) reduces taxable income and can create a deficit deductible from overall income. In practice, depreciation benefits taxpayers with existing property income more.