Income tax: Can you deduct interest from a mortgage?
Verified 01 January 2025 - Directorate for Legal and Administrative Information (Prime Minister)
The rules vary depending on whether it's your primary residence, a secondary residence or a rental unit.
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Principal residence
Interest on loans for the purchase or construction of the principal residence no longer give entitlement to a tax advantage since 2011.
Secondary residence
No benefit is granted for interests connected with a secondary residence.
Housing purchased for rent
As part of a rental unit purchased for rent, interest on loans is taken into account.
Your situation differs depending on the type of rental:
Unfurnished rentals
Your situation depends on the amount of your property income, and therefore the method of taxation.
Micro-land tenure
Interest shall be taken into account in calculating the flat-rate reduction of 30%.
Actual speed
If you're subject to the actual tax regime, the interest on the loan is part of the deductible expenses to be declared.
Furnished rental
Your situation depends on the type of rental you use.
Long-term furnished accommodation
Your situation depends on the amount of your rental income, and therefore the method of taxation.
Interest shall be taken into account in calculating the flat-rate reduction of 50%.
If you're subject to the actual tax regime, the interest on the loan is part of the deductible expenses to be declared.
Furnished tourism unclassified
Your situation depends on the amount of your rental income, and therefore the method of taxation.
Interest shall be taken into account in calculating the flat-rate reduction of 50%.
Interest shall be taken into account in calculating the flat-rate reduction of 30%.
If you're subject to the actual tax regime, the interest on the loan is part of the deductible expenses to be declared.
Classified tourist furniture and bed and breakfast
Your situation depends on the amount of your rental income, and therefore the method of taxation.
Interest shall be taken into account in calculating the flat-rate reduction of 71%.
Interest shall be taken into account in calculating the flat-rate reduction of 50%.
If you're subject to the actual tax regime, the interest on the loan is part of the deductible expenses to be declared.
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Choisissez votre cas
Principal residence
Interest on loans for the purchase or construction of the principal residence no longer give entitlement to a tax advantage since 2011.
Secondary residence
No benefit is granted for interests connected with a secondary residence.
Housing purchased for rent
As part of a rental unit purchased for rent, interest on loans is taken into account.
Your situation differs depending on the type of rental:
Unfurnished rentals
Your situation depends on the amount of your property income, and therefore the method of taxation.
Micro-land tenure
Interest shall be taken into account in calculating the flat-rate reduction of 30%.
Actual speed
If you're subject to the actual tax regime, the interest on the loan is part of the deductible expenses to be declared.
Furnished rental
Your situation depends on the type of rental you use.
Long-term furnished accommodation
Your situation depends on the amount of your rental income, and therefore the method of taxation.
Interest shall be taken into account in calculating the flat-rate reduction of 50%.
If you're subject to the actual tax regime, the interest on the loan is part of the deductible expenses to be declared.
Furnished tourism unclassified
Your situation depends on the amount of your rental income, and therefore the method of taxation.
Interest shall be taken into account in calculating the flat-rate reduction of 50%.
Interest shall be taken into account in calculating the flat-rate reduction of 30%.
If you're subject to the actual tax regime, the interest on the loan is part of the deductible expenses to be declared.
Classified tourist furniture and bed and breakfast
Your situation depends on the amount of your rental income, and therefore the method of taxation.
Interest shall be taken into account in calculating the flat-rate reduction of 71%.
Interest shall be taken into account in calculating the flat-rate reduction of 50%.
If you're subject to the actual tax regime, the interest on the loan is part of the deductible expenses to be declared.
Who can help me?
Find who can answer your questions in your region
For general information
Tax Information Service
By telephone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + call price
- Department in charge of taxes (treasury, tax department...)
Tax credit for borrowing interest incurred on the acquisition or construction of the principal residence
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Ministry of Finance