PLFSS 2026: Real estate investment protected from the increase in the CSG
- Stability for physical real estate and real estate: Property income (bare rental) and real estate capital gains remain taxed at the current rate of 17.2%. This stability also applies to indirect investment solutions such as SCPIs, SCIs or listed real estate companies, confirming their role as a tax haven for 2026.
- Preservation of rental investment: By excluding real estate from the scope of the reform, the executive wishes to avoid weakening a sector that is already heavily involved, thus guaranteeing the maintenance of net performance for landlords.
- A nuance for furnished rentals: Beware, however, of one notable exception. Income from assets taxed under the non-professional BIC (LMNP) regime as well as income from Professional Furnished Rentals (LMP) will be subject to the increase in social security contributions, bringing the rate to 18.6%.
Activ Patrimonia's opinion
In a context of increased tax pressure on cash (securities accounts, tax-advantaged savings accounts, dividends), real estate is reaffirming its status as a strategic asset. This decision reinforces the attractiveness of real estate to prepare for retirement or to pass on capital, while benefiting from a protected tax framework.
Posted on 19/12/2025 by
Eric SAVARD
Professionnel de l’immobilier et du conseil patrimonial depuis 2007, j’accompagne vendeurs et acquéreurs dans la réussite de leurs projets immobiliers avec une approche rigoureuse, transparente et personnalisée.
Dirigeant du cabinet Activ Patrimonia, j’apporte à mes clients une double expertise : immobilière et patrimoniale. Cette vision globale permet de sécuriser les décisions, d’optimiser les stratégies de vente ou d’acquisition, et d’intégrer chaque projet immobilier dans une logique cohérente à long terme.
Disponible et impliqué à chaque étape, je m’attache à construire une relation de confiance durable, fondée sur l’écoute, le conseil et l’efficacité.
Eric SAVARD
