Jeanbrun Act & EPC 2026: what landlords and tenants need to know

In 2026, the French rental market is undergoing a profound transformation: on one hand, landlords benefit from the brand-new "Relance Logement" tax scheme (known as the Jeanbrun Act); on the other, tenants face stricter selection criteria and an Energy Performance Certificate (EPC) that has become unavoidable. Understanding both dynamics is essential to navigate effectively in a tight market.

What is the "Relance Logement" tax scheme (Jeanbrun Act)?

The Jeanbrun scheme, officially named "Relance Logement", is the new tax framework for private individuals who purchase a property to rent it out. Written into the 2026 Finance Act, it was adopted via the 49.3 parliamentary procedure and came into force on 21 February 2026. It replaces the Pinel scheme, whose end in late 2024 had contributed to a sharp drop in private buy-to-let investment: in 2025, fewer than 10,000 new-build properties were sold to private investors, compared to an average of 60,000 per year in previous years.

Its principle is radically different from previous tax relief schemes. Instead of a flat tax reduction calculated on the purchase price, the Jeanbrun Act allows landlords to deduct the depreciation of the property each year from rental income, in addition to the usual costs (works, mortgage interest, property tax). This mechanism, previously reserved for furnished rentals (LMNP), now applies to unfurnished lettings.

The annual deduction caps are set at:

1. EUR 12,000 per year for depreciation and costs
2. Up to EUR 10,700 deductible from other income in case of property deficit

To qualify, several conditions must be met simultaneously:

1. The property must be located in a multi-unit building (individual houses are excluded)
2. For a new property: compliance with RE2020 standard; for an older property: works representing at least 30% of the purchase price, with an EPC rating of class A or B after works
3. Unfurnished rental (without furniture) as the tenant's primary residence
4. Commitment to rent for 9 years minimum, with rent caps to be respected (intermediate, social or very social levels)
5. Prohibition on renting to close relatives up to the 2nd degree (parents, children, siblings)

The scheme applies without constraining geographical zoning, anywhere in France, for acquisitions made between 21 February 2026 and 31 December 2028. The government's stated objective: to produce 50,000 additional private rental homes from 2026 onwards, and to reach 2 million properties built by 2030.

Warning: in case of non-compliance with commitments (early sale, uncapped rent, renting to a relative), the tax benefit is entirely rescinded and depreciation already deducted is reintegrated into rental income.

What are the new EPC rules in 2026?

Since 1 January 2026, the Energy Performance Certificate has undergone two major changes that directly affect landlords and tenants.

1. The reform of the electricity conversion coefficient

The electricity-to-primary-energy conversion coefficient has been reduced from 2.3 to 1.9. This technical change mechanically improves the energy performance of electrically heated properties: according to Ademe data, nearly 850,000 properties could escape energy sieve status (F or G ratings) without any works. EPCs issued before 2026 can be updated free of charge on the Ademe EPC-Audit Observatory platform.

2. Collective EPC extended to all co-ownership buildings

Since 1 January 2026, the "Climate and Resilience" Act requires a collective EPC for all co-ownership buildings, including those with fewer than 50 lots. This building-level diagnostic complements the individual EPC of each flat.

3. The rental ban timetable progresses

The schedule for phasing out energy sieves continues:

1. Since 1 January 2025: ban on renting properties rated G
2. From 1 January 2028: ban on renting properties rated F
3. From 1 January 2034: ban on renting properties rated E

These bans apply to both new lettings and lease renewals. Furthermore, since August 2022, properties rated F or G can no longer be subject to any rent increase.

Finally, old EPCs carried out between January 2018 and June 2021 became void on 1 January 2025: a new diagnostic is mandatory before any letting.

Why do tenants face stricter eligibility criteria?

The combination of the strengthened EPC and rental market pressure intensifies the strain on rental applicants. In France, document fraud has become a structural phenomenon: according to Imodirect (2026), 24% of rental applications in Île-de-France contain at least one fraudulent element (compared to 20% in 2024), and 16% in the provinces.

Faced with this reality, landlords and agencies without the tools to detect fakes are tightening their requirements: higher income demanded, permanent contracts almost mandatory, guarantor compulsory. Paradoxically, this response fuels a vicious circle: candidates with a genuinely reliable but atypical profile (self-employed, fixed-term contracts, temporary workers) find themselves penalised or pushed to embellish their application.

This is precisely the imbalance that Immotecto aims to correct.

How does Immotecto help landlords and tenants face this new context?

We have designed an approach that restores clarity to both parties, without judgement and without discrimination.

For the tenant: compile your file once via TectoDossier (at EUR 0, no fees), gather identity documents, employment status, references and guarantors, then obtain your Tecto Score, a rental reliability indicator calculated solely from real rent payment history, via Open Banking (PSD2, read-only, at the tenant's initiative) or bank statement upload. This score, presented on a 0 to 100 scale with labels (Excellent, Very Good, Good, Average, Needs Improvement), never analyses income, savings, nationality or age. It measures one observable behaviour: did they pay their rent, on the due date?

The tenant then generates their TectoPass: a certified PDF passport, shareable instantly via QR code, valid for 40 days. They choose section by section what they share, and see who has viewed their pass. They can send it to any landlord or agency. To view and verify a TectoPass, the professional creates an Immotecto account at EUR 0 (registration required), which includes 10 consultations in total.

For the landlord: faced with a market where fake applications are increasing, Immotecto offers AI-powered document concordance checking (Claude Vision analysis) returning a compliant / attention / alert status. Our plans also provide access to the Tecto Annuaire to directly contact pre-screened tenants, without waiting for applications.

The Tecto Score is never presented as the sole selection criterion: in accordance with French anti-discrimination legal obligations, the tenant has a right to explanation, challenge and human review.

Landlord or tenant searching? Discover how TectoPass simplifies matching, and how our dedicated landlord packages adapt to your situation.

Conclusion: a double-edged reform, a concrete response

The Jeanbrun Act restores attractiveness to private buy-to-let investment in France, while the 2026 EPC progressively filters and constrains available supply. In this context, trust between landlords and tenants becomes a rare commodity. At Immotecto, we believe that transparency on real payment behaviour is the best response to ambient mistrust, for both parties.

Ready to take the next step? Discover how it works and start building your application or listing today.

FAQ

Who is eligible for the Jeanbrun scheme in 2026?

The Jeanbrun scheme is open to any private individual wishing to invest in a rental property located in a multi-unit building, new or renovated older property (subject to works conditions). It applies without geographical zoning, anywhere in France, for acquisitions made between 21 February 2026 and 31 December 2028. Legal entities not subject to corporate income tax are also eligible, provided that rents are taxed as property income.

Can a G-rated property still be let in 2026?

No. Since 1 January 2025, G-rated properties have been banned from letting in mainland France. This ban applies to new lettings as well as lease renewals. F-rated properties will in turn be banned from 1 January 2028. If your EPC dates from before July 2021, it is also void and must be redone before any new letting.

What is the Tecto Score and why is it different from traditional credit scoring?

The Tecto Score is a rental reliability indicator calculated solely from actually observed rent payments: did they pay their rent, on the due date? It never analyses income, savings, bank balance, nationality or age. It is presented on a 0 to 100 scale with four verification levels (Unverified, Basic, Verified, Certified) and clear labels. It is not a sole selection criterion: the tenant has a right to explanation and human review.

Can a landlord view a TectoPass without an account?

No. The tenant can send their TectoPass to any landlord or agency. But to view it and verify its authenticity, the professional must create an Immotecto account at EUR 0 (registration required), which includes 10 TectoPass consultations in total. Paid plans exist beyond this quota.

Does the Jeanbrun Act impose energy performance conditions on the rented property?

Yes, for older properties. Works must represent at least 30% of the purchase price, and the property must obtain an EPC rating of class A or B after renovation. For new properties, compliance with RE2020 standard is sufficient. No energy performance conditions during the tenancy are imposed, beyond the requirements already applicable to the entire rental stock (ban on letting G-rated properties, rent freeze on F/G).

Sources

• Relance logement : un nouveau dispositif pour faciliter l'achat et la location de logements, Ministère de la Transition écologique et du Logement (ecologie.gouv.fr), 2026, official
• Découvrir le plan Relance logement, info.gouv.fr, 2026, official
• Relance logement Jeanbrun : règles et enjeux PLF 2026, Club Patrimoine (clubpatrimoine.com), 2026, report
• Dispositif Jeanbrun 2026 : barème, plafonds, impôt, Nacarat (nacarat.com), 2026, report
• Relance du logement : un nouveau dispositif pour faciliter l'achat et la location de logements, Actu-Juridique (actu-juridique.fr), 2026, press
• DPE 2026 : obligations pour les propriétaires en 2026, Radiance (radiance.fr), 2026, report
• Ce qu'il faut savoir sur le diagnostic de performance énergétique (DPE), Ministère de l'Économie (economie.gouv.fr), 2026, official
• Réforme du DPE 2025 : ce qui change à partir du 1er janvier 2026, Tucoenergie (tucoenergie.fr), 2025, report
• Crise locative en Île-de-France : les faux dossiers explosent, MySweetImmo (mysweetimmo.com), from Imodirect, 2026, press
• DPE 2026 : tout savoir sur la réforme du diagnostic de performance énergétique, Immonot (immonot.com), 2025, report