Duflot Law

The Duflot Law is a real estate tax incentive law.

It offers an income tax reduction to buyers of new-build properties, provided the property is rented out for at least 9 years. The tax reduction amount is equal to 18% of the cost price of the acquired new home and is applied over 9 years. The law has a ceiling of €300,000 for property acquisitions and is limited to 2 homes per year.

The Duflot Law is the predecessor to the Pinel Law. It is therefore valid for property purchases made between January 1, 2013, and December 31, 2016.