Loc Avantages prolongé jusqu’en 2027 : ce que les CGP doivent savoir
Introduction — Une opportunité fiscale prolongée
Dans un contexte de durcissement des règles fiscales et de disparition progressive des dispositifs classiques (ex : Pinel), le maintien de Loc Avantages jusqu’au 31 décembre 2027 est une excellente nouvelle pour les conseillers en gestion de patrimoine (CGP) et leurs clients.
Créé en mars 2022, ce dispositif vise à encourager les bailleurs à proposer des loyers inférieurs au marché, en échange d’une réduction d’impôt directe. Il est accessible dans l’ancien, contrairement à de nombreux régimes actuels.
Pour les CGP, Loc’Avantages représente une alternative stratégique, souple, rentable et éthique.
1. Rappel historique du dispositif
Le programme Loc Avantages succède à l’ancien dispositif “Louer Abordable” (aussi appelé “Cosse”), qui existait depuis 2017.
Il est officiellement entré en vigueur le 1er mars 2022.
🎯 Objectifs :
-
Augmenter l’offre de logements à loyers modérés
-
Offrir un avantage fiscal attractif aux bailleurs
-
Permettre à des ménages modestes d’accéder à la location dans des zones tendues
➡️ Fin 2024, l’État a annoncé la prolongation du dispositif jusqu’au 31 décembre 2027, confirmée par la loi de finances 2025 (source : economie.gouv.fr).
2. Cadre légal et fiscal
Le dispositif Loc Avantages est encadré par l’article 199-tricies du Code général des impôts.
Principes :
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Le propriétaire signe une convention avec l’ANAH pour louer à loyer modéré
-
Le logement doit être loué vide, en tant que résidence principale
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Le bail doit durer au moins 6 ans
-
Le locataire doit respecter des plafonds de ressources
-
Le bien ne doit pas être une passoire thermique (DPE F ou G)
Réduction d’impôt :
| Niveau Loc | Réduction sans intermédiation | Avec intermédiation |
|---|---|---|
| Loc 1 | 15 % | 20 % |
| Loc 2 | 35 % | 40 % |
| Loc 3 | ❌ | 65 % |
📌 Le montant est calculé sur les loyers bruts perçus, et non sur le revenu net foncier.
📌 L’avantage est non récupérable si le montant dépasse l’impôt dû (contrairement à un crédit d’impôt).
3. Plafonds de loyers et de ressources (actualisés en 2025)
Les loyers maximaux dépendent :
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De la zone géographique (zones A, Abis, B1, B2, C)
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Du niveau Loc choisi (1, 2 ou 3)
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De la surface du logement
👉 À chaque niveau correspond un loyer plafonné au m² disponible sur le simulateur ANAH.
Plafonds de ressources :
Le locataire doit respecter un plafond annuel de revenus, défini selon :
-
Le nombre de personnes dans le foyer
-
La zone géographique
💡 Exemple en zone B1 (Nantes, Bayonne, etc.) en 2025 :
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Personne seule : 28 441 €
-
Couple sans enfant : 42 471 €
-
Couple avec deux enfants : 61 435 €
Ces plafonds sont consultables sur le site anah.gouv.fr.
4. Durée d’engagement, cumul, sanctions
Durée minimale :
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6 ans obligatoires (9 ans et plus possible sur option)
En cas de rupture (vente, reprise, résiliation anticipée) :
-
L’avantage fiscal est remis en cause sauf exceptions (décès, chômage, invalidité).
Incompatibilités (non cumulables) :
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Pinel, Denormandie, Monuments Historiques, Cosse ancien
-
Loueur meublé (Loc’Avantages = location vide uniquement)
Plafond global :
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L’avantage fiscal s’intègre dans le plafond global des niches fiscales :
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10 000 € en métropole
-
18 000 € en outre-mer
-
Un CGP doit toujours vérifier la capacité fiscale du client avant de recommander le dispositif.
5. Stratégies CGP : comment intégrer Loc Avantages dans une approche globale
a. Diversifier les profils clients
-
Propriétaires bailleurs existants souhaitant réduire leur imposition
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Clients prudents, sensibles à la gestion sécurisée (via intermédiation)
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Investisseurs orientés éthique et rendement net
b. Cibler les zones tendues
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L’impact du loyer réduit est plus acceptable en zones A et B1
-
Le risque de vacance est plus faible
c. Associer Loc Avantages et travaux
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Avec les aides de l’ANAH, un client peut :
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Rénover le bien
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Le rendre éligible au conventionnement
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Cumuler prime + aide travaux + réduction d’impôt
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Exemple : un bailleur en zone B1 rénove un T2, le conventionne Loc 2, et passe par l’intermédiation → 40 % de réduction + prime de 2 000 € + aide travaux de 15 000 € possible
d. Comparer avec les autres dispositifs
| Critère | Pinel (fin 2024) | Loc’Avantages |
|---|---|---|
| Éligible ancien | ❌ | ✅ |
| Durée mini | 6 ans | 6 ans |
| Défiscalisation max | 21 % | Jusqu’à 65 % |
| Revente libre | Non (zones) | Oui |
| Intermédiation | ❌ | ✅ |
6. Conclusion : planifier avant 2027
La prolongation de Loc Avantages jusqu’en 2027 est une opportunité stratégique pour les CGP :
✔️ Dispositif robuste, officiel et bien encadré
✔️ Accessible pour les biens anciens
✔️ Souple : 3 niveaux de loyers, avec ou sans gestion
✔️ Rentable : jusqu’à 65 % de réduction d’impôt
✔️ Sécurisant : intermédiation + aides possibles
🔎 Outil à utiliser : le simulateur professionnel Vaerdict, qui permet de comparer les niveaux Loc, d’estimer la fiscalité, de modéliser le rendement net, et d’imprimer un rapport pour le client.
🎯 Message final pour les CGP :
Planifiez vos stratégies dès maintenant. En 2026–2027, les demandes seront fortes, les budgets publics limités. Positionnez vos clients avant les files d’attente.
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C’est une bonne nouvelle pour pas mal de clients qui hésitaient à s’engager avec l’échéance initiale, surtout dans le contexte locatif actuel où les calculs d’abattement fiscal demandent pas mal de pédagogie en amont.
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