Solidarity lease (BRS) in France: 2026 limits and rules

How the BRS works

The BRS separates the land (foncier), which stays with the OFS, from the building (bâti), on which you acquire droits réels (real property rights) (ANIL). The Construction and Housing Code defines it as the lease by which a community land trust grants a lessee, for a period of between 18 and 99 years, real property rights with a view to renting or home ownership; the homes are allocated to use as a main residence throughout the contract (art. L255-1).

OFSs are non-profit bodies approved by the préfet de région (regional prefect, the State’s representative): HLM (social housing) bodies, associations, semi-public companies (sociétés d’économie mixte), etc. Only they can offer BRS homes (ANIL).

A BRS can also be granted to a lessee who already occupies the home (art. L255-2). The contract may prohibit letting (art. L255-2); if it does not, and you let all or part of the home, you must inform the OFS beforehand (art. R255-1).

Income ceilings for 2026

The lessee’s income ceilings and the sale price ceilings are set by decree (art. L255-2). Article R255-1 refers to the order provided for in article R. 331-76-5-1, namely the arrêté du 26 mars 2004, whose annex III sets the following ceilings, in force from 8 March to 31 December 2026. The same amounts are published by BoRiS, the State’s BRS platform. The income used is the reference taxable income for year N-2 (ANIL).

The OFS may apply lower thresholds according to its objectives and the scheme (art. L255-2). BoRiS specifies that the household category takes account of young households (2 people whose combined ages do not exceed 55, treated as category 3) and people with disabilities.

The fee paid to the OFS

On top of the purchase price of the building, you pay a monthly redevance (ANIL). Its amount “takes account of the conditions under which the community land trust acquired the property” and, where applicable, the financial and technical conditions of the scheme and the conditions of occupation (art. L255-8). The ANIL specifies that it depends on the area and the OFS’s operating rules: no national scale sets it.

You cannot free yourself from the fee. If you fail to meet your obligations, in particular through non-payment, the lease is terminated, after compensation for the value of your real property rights in accordance with the contract (art. L255-8).

Tax advantages and financing

• 5.5% VAT on a new home bought under a BRS (ANIL).
• Taxe foncière (property tax): you are liable for it, but the commune (municipality) may decide on a reduction of 30 to 100% (ANIL).
• Subject to conditions, you can combine a prêt à taux zéro (zero-rate loan), a prêt d’accession sociale (social home-ownership loan) and an éco-PTZ (zero-rate eco-loan) for works (ANIL).

In a copropriété (building in co-ownership), you vote at the general meeting like the other co-owners, except on conversion works and changes to the regulations affecting the enjoyment, use and administration of the common parts: the OFS votes on those points (ANIL).

Resale: capped price and approval

On resale, the price is limited to the initial value, updated in accordance with terms set by decree, and the buyer must meet the eligibility conditions (art. L255-5). Any sale or gift is subject to the OFS’s approval of the buyer or recipient, which has 2 months to check their eligibility (art. L255-11). Approval is a condition suspensive (condition precedent) of the sale (ANIL).

The lease is “recharged” on each resale: the new buyer gets a lease of the same length as the original lease (ANIL; art. L255-12). If approval is refused, the seller can ask the OFS to propose a buyer or end the lease in return for compensation (art. L255-13). On death, the rights are passed on; the spouse or Pacs partner (civil partner) is exempt from the eligibility conditions, while other heirs who are not eligible have 12 months to transfer to an approved buyer (art. L255-14). Finally, the OFS has a droit de préemption (right of first refusal) (art. L255-15).

Which professional to consult

The notaire (notary) drafts the deed transferring the real property rights and checks the OFS’s approval, a condition precedent of the sale. A courtier en crédit (mortgage broker) can build the financing plan, including the fee and the subsidised loans (PTZ, PAS); the OFS provides the list of its partner banks (ANIL). For a free initial assessment, the ADIL (departmental housing information agency) for your département can advise you.