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Policies

Scellier Law

Source: International Energy Agency
Last updated: 19 November 2019

This law enables an income tax reduction for the purchase of new residential buildings or rehabilitated ones intended for renting as the main residence of the tenant. The investor has two options:

  • « Scellier mechanism  » : the tax reduction is spread over 9 years with rent ceiling conditions
  • « Intermediate Scellier mechanism  » : the tax reduction is spread over 9, 12 or 15 years with an added deduction of 30%. However, this option has conditions concerning the financial situation of the tenant and lower rent ceilings.The rate of tax reduction was 25% in 2010; 13% in 2011, and 10% in 2012. For BBC (Low Consumption Buildings) housings the rate reached 22% in 2011, and will increase to 20% in 2012.

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