To have a property eligible under the Pinel law, the accommodation must be located in a tense area in France, where supply is lower than demand. There are five of them, which we detail below:
Zone A: these are the big cities, metropolises and municipalities of the Côte d’Azur, as well as the cities of Île-de-France which are not located in zone A bis.
Zone A bis: Zone A bis: this is mainly Paris and Île-de-France.
Zone B1: it mainly includes French cities with more than 250,000 inhabitants and Parisian municipalities and regions not located in the sectors mentioned above.
Zone B2: this is made up of towns with a population of between 50,000 and 249,000 and was eligible for the Pinel until 2017. Since that date, accommodation located in this zone no longer allows you to benefit from the advantages taxes of the Pinel law.
Zone C: this is the rest of France, i.e. all the municipalities that are not located in the other sectors.
For 2023, the tax reduction rates will be lowered and will only be 10.5% if you rent Pinel accommodation for 6 years. The rate will be 15% for a 9 year lease and 17.5% for a 12 year lease.
We detail below the income ceilings for tenants not to be exceeded according to the zones: