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Robien and Borloo scheme upper limits for 2008 - 22 May 2008

Borloo, Robien




When you buy a new build buy-to-let property, the Borloo and Robien regimes offer some valuable tax breaks, subject to compliance with certain maximum limits on the rentals charged and the income of your tenants. These limits are revised annually by the French tax authorities.

The Robien scheme for new build investments

To be eligible for tax relief under this scheme, the monthly rental you charge for your property must not exceed a maximum limit calculated on the basis of the floor area of the property (in m2) and its geographic zone.

• Monthly rentals in €/m2 (excluding charges)

Location of the rental property*
Zone A Zone B1 Zone B2 Zone C
21,02 € 14,61 € 11,95 € 8,76 €
The tax benefits offered by the Robien scheme

The Borloo scheme for new build investments

To qualify under this scheme:
- the monthly rental you charge for your property must not exceed a maximum limit calculated on the basis of the floor area of the property (in m2) and its geographic zone
- the income of your tenants is also subject to a maximum limit

• Monthly rentals in €/m2 (excluding charges)

Location of the rental property*
Zone A Zone B1
Zone B2
 Zone C
16,82 € 11,69 € 9,56 € 7,01 €

• Upper income limits for tenants

Category Zone A Zone B1 Zone B2 Zone C
Single Person 42 396 € 31 491 € 28 867 € 28 672 €
Couple 63 362 € 46 245 € 42 392 € 38 538 €
Single person or couple with 1 dependent 76 165 € 55 363 € 50 750 € 46 136 €
Single person or couple with 2 dependents 91 234 € 67 002 € 61 419 € 55 835 €
Single person or couple with 3 dependents 108 003 € 78 640 € 72 087 € 65 533 €
Single person or couple with 4 dependents 121 533 € 88 706 € 81 314 € 73 922 €
Per dependent thereafter 13 545 € 10 075 € 9 235 € 8 395 €

 

* Zone A: Paris, the petite couronne and deuxième couronne up to the limits of the Paris conurbation, the Côte d’Azur (the coastal strip between Hyères and Menton) and French Geneva.
Zone B1: Conurbations with populations of over 250,000, the grande couronne around Paris, some conurbations with high living costs (Annecy, Bayonne, Chambéry, Cluses, La Rochelle and Saint Malo), around the Côte d’Azur, the French overseas départements, Corsica and islands.
Zone B2: Other conurbations with populations of over 50,000, other border or coastal areas with high living costs, the Ile-de-France (Paris Region).
Zone C: The rest of the country.

The tax benefits offered by the Borloo scheme