Roche & Cie

Updating of the resource ceilings for 2017.

In 2017, the ceilings on resources are slightly upgraded. On the other hand, the ceilings for rents are unchanged in the French metropolitan area.

Tax incentives for rental investment (Duflot-Pinel, Scellier, Robien, Borloo and Besson) are subject to the rental of the dwellings according to rents which must not exceed the ceilings fixed by decree. Some of them are also subject to a means test of the tenant (which must not exceed certain thresholds).

These rent and tenant ceilings, which differ according to the location of the dwelling and the device concerned, are revised each year on 1 January.

The ceilings applicable to the leases concluded, renewed in 2017 within the framework of these various devices have just been published by the administration in an update of its Bofip base of 16 February 2017.

Compared to the 2016 ceilings (excluding overseas territories), the rent ceilings are identical and the resource ceilings have been revalued by 0.36%.

You can consult the new scales here