The various elements provided allow us to calculate as precisely as possible the different forms of assistance, such as the 3% VAT, registration fees, etc. The seller will be able to provide you with this information.

Indicate here the price of the land for a house, or the land share for an apartment. The land is subject to registration but not to VAT. For the sale of an existing property, you can enter the full price here and leave all other fields at 0.

Architect and engineering fees, as well as other expenses defined by the legislator, do not qualify for the reduced 3% housing VAT.

In the case of a Sale in Future State of Completion (VEFA), construction costs are divided between work completed at the time of signing the notarized deed, which will be paid upon signing, and work yet to be completed, which will be billed according to progress. For the first category — completed constructions — a VAT reimbursement request can be submitted by the buyer. For the second category — constructions to be completed — an application for approval to invoice at a 3% VAT rate (super-reduced rate for housing) may be submitted.

Completed constructions refer to those already finished at the time of signing the VEFA sale deed. The seller will be able to provide these details.

The key date here is the date of the notarized deed. Some aids are time-limited. Some expire at the end of the year on December 31, 2024 (such as the registration tax credit, accelerated depreciation, tax deductibility, etc.). Others are limited until June 30, 2025 (reduced registration of 50%). Finally, some have no expiration date.

Purchasing a home for owner-occupation or for rental purposes entitles the buyer to different types and amounts of assistance.

The tax credit is a person-based benefit. It is granted once but can be used in multiple installments for successive sales. The tax credit is doubled in cases of collective household taxation. In this context, it is important to know how much credit has already been used by the buyer or their spouse.

Valeur d’achat totale, y compris frais notarié, mais non compris les frais d’enregistrement.

Seule la quote-part construction et les frais notarié sont soumis à amortissement.

Estimation du loyer mensuel du logement.

Veuillez indiquer quel pourcentage de l’acquisition sera financé par crédit.

Une déduction sous forme de frais d’obtention exceptionnels de 6% pendant l’année d’achèvement et les 6 années subséquents est accordée jusqu’à une valeur d’amortissement de 250 000.-€/an – donc une valeur construction de 4 166 667.-€. L’amortissement représente 2% auquel s’ajoute une abattement immobilier spécial de 4% jusqu’à un montant de 250 000.-€/an.
Au-delà du montant de 4 166 667 comme coût de construction, l’amortissement est limité à 2 %. Le régime d’amortissement des personnes physiques sera réduit pour toute acquisition dont l’acte notarié est signé après le 31.12.2024.
Pour les personnes morales (sociétés) l’amortissement est de 4% (pas de bonification d’impôt spécial).

Le revenu fiscal représente le revenu soumis à impôt. Il est obtenu en calculant :
Loyer annuel - amortissement - intérêts annuels.
Si le montant est négatif, l’impôt sera négatif et déduit de vos autres revenus.