TLDR: You should retain a rate of 25% for investments made in metropolitan France in 2009 and 2010, and a rate of 20% for those made in 2011 and 2012, according to the standard rate indicated by the source. From 2011 onwards, the rate may be adjusted according to the dwelling’s overall energy performance. Specific rules apply in particular to the 6% rate and to acquisitions made between 1 January and 31 March 2013.
The rates indicated for investments in metropolitan France
For investments made in metropolitan France in 2009 and 2010, the tax reduction rate is set at 25%.
For investments made in 2011 and 2012, the indicated rate is 20%. This rate should be understood as the standard rate mentioned in the reference provision, without prejudging any reductions or adjustments that may apply depending on the circumstances of the investment.
The adjustment linked to energy performance
From 2011 onwards, the rates applicable to investments located in metropolitan France are adjusted according to the level of the dwelling’s overall energy performance.
The available information does not reproduce the entire scale used to associate each level of energy performance with a specific rate. You therefore cannot reconstruct a complete table of the applicable rates from these elements alone.
An exception is provided for certain dwellings acquired off-plan no later than 31 January 2011, where a preliminary reservation agreement was signed and lodged with a notary or registered with the tax office no later than 31 December 2010. The available information does not specify all the effects of this exception on the applicable rate.
Specific situations involving the 6% rate
For certain dwellings for which a building permit application was filed no later than 31 December 2011, where you cannot demonstrate the required level of overall energy performance, the tax reduction applies at a rate of 6%.
This 6% rate is not the general ordinary rate of the Scellier regime. It corresponds to a specific situation linked to energy performance and the date on which the building permit application was filed.
A rate of 6% per three-year period may also constitute an additional tax reduction when the property continues to be rented in the intermediate sector after the initial commitment period. This additional reduction is distinct from the principal tax reduction rate.
The reductions applicable in 2011 and 2012
The tax reduction rates were subject to a 10% reduction for investments made in 2011, subject to the exceptions provided for by the legislation. A further 15% reduction applies from 1 January 2012, also subject to exceptions.
The available information does not make it possible to calculate here all the rates resulting from these reductions or to identify all the exceptions. You should therefore not mechanically apply these percentages to the 25% or 20% rate without checking the exact circumstances of the investment.
Acquisitions made between January and March 2013
For acquisitions made from 1 January to 31 March 2013 under the conditional extension of the scheme, the applicable rate is the rate in force on 31 December 2012 for dwellings acquired in 2012.
This rule does not create a new standalone rate. It refers back to the rate applicable in 2012 and assumes that the conditions for the extension are met, including the commitment to make the investment given no later than 31 December 2012.
The available information does not detail all the conditions of this extension.