Required quality level LegiFiscal

The decree issued on March 18 is for investments in 2023 and 2024 in homes that meet specific quality standards, inspired by the RE 2020 standard (March decree n ° 2022-384). It stipulates that the current tax rate for the Pinel tax cut should be maintained. 17, 2022).

Tax cuts will be reduced in 2023 and 2024¶

Pinnell’s rental investment assistance system, which is stipulated in Article 199 of CGI for beginners, allows investor taxpayers to benefit from income tax reductions. The overall percentage of tax incentives increases with the duration of the rental agreement (6 years, 9 years, or 12 years).

It requires tax incentives, new homes, or “RT 2012” regulations or work and is eligible to be built with respect for existing homes with the HPE Renovation Label (High Energy Performance).

The 2021 Finance Act extended tax cuts until 2024, but reduced the overall percentage of investment tax cuts made in 2023 and 2024.

Location period

Annual tax cut until 2022

Overall tax cuts in 2023

Overall tax cuts in 2024

6 years

12% (2% per year)



9 years

18% (2% per year)



12 years

21% (2% per year for 9 years, 1% for 10th to 12th years)



To maintain the reduction rate in 2022¶

Nevertheless, Article 168 of the 2021 Financial Law will continue to apply to 2022 if certain criteria are met for housing acquired or built by taxpayers in 2023 and 2024. It stipulates that it is eligible for a discount rate (12, 18, or 21%). From an energy and environmental performance perspective, especially with respect to the RE2020 standard, which will be applied from 2025.

Decree No. 2022-384 of March 17, 2022 specifies these criteria that will be met by the investment of 2023 and 2024. For buildings, DPE Class A compliance is required. Class A or B compliance is required for non-construction work. The decree also sets out standards of quality and comfort of use that should be respected.

Excerpt from the Notification Act n ° 2022-384 of March 17, 2022

The purpose of the decree is to define quality level standards for energy and environmental performance as set out in Article 168-II of the 2021 Fiscal Act for RE 2020 and new methods for the metropolis of France. To determine the Energy Performance Diagnosis (DPE) that can benefit from maintaining the Pinel tax breaks for homes acquired or built by taxpayers in 2023 and 2024.
Residences acquired by taxpayers in 2023 and 2024 as part of construction work, or residences built by taxpayers and subject to building permit applications in the same year (at 1 ° B of Article 199, New Star I) The residences listed), CGI), legislation defines the minimum energy and environmental performance levels to be respected, based on the requirements of RE 2020, which will come into force in 2025.
Additional energy and environmental performance standards will be added for these same homes that taxpayers acquired in 2024, or for homes that he built and are eligible for a building permit in 2024. Compliance with DPE Class A Within the meaning of CCH article L.173-1-1.
For houses acquired in 2023 and 2024 as part of the construction work for which a building permit application was submitted before January 1, 2022 as a slander, Environmental Regulations on New Buildings (RE 2020), specifically However, regulations are planned. These assume compliance with the E + C-reference based criteria used to preconfigure Class A for RE2020 and DPE within the meaning of CHC article L.173-1-1. ..
For residences acquired by taxpayers as part of non-construction work in 2023 and 2024, as a result, neither RE2020 nor the E + C-reference system applies to the building, so Class A or B compliance CCH articles. DPE within the meaning of L.173-1-1 is required.

Source: Decree No. 2022-384 of March 17, 2022