How the PTZ works
Rate
0% (interest-free)
You repay the borrowed capital, with no interest.
Role
Top-up financing
The PTZ does not finance 100%: it comes on top of a standard loan.
Duration
Up to 25 years
With, in some cases, a possible grace period (a period with no PTZ repayments).
In 2026, the PTZ is notably open to all new homes (house or apartment) nationwide, under the rules that came into force on 1 April 2025.
Which homes / operations are eligible?
A. Buying / building new
An apartment or house, provided the home becomes your primary residence.
- Off-plan (VEFA) / purchase of a new home (completed less than 5 years ago, for first occupancy).
- Construction (land + house) depending on the conditions and bank structure.
- Outbuildings possible (garage, parking…) if included in the operation.
B. Existing homes (zones B2 and C)
Purchase of an existing home with improvement works (notably energy renovation), under the applicable rules.
- The principle: so-called "low-pressure" zones (B2/C) + eligible works.
- The PTZ can be combined with certain schemes (subject to conditions).
C. Other common cases
The PTZ can also apply to certain regulated operations.
Social housing
Purchase of the social housing unit you occupy (specific conditions).
PSLA / BRS / reduced VAT
Rent-to-own, bail réel solidaire, home ownership with reduced VAT (depending on the structure).
Eligibility conditions (2026)
1) Primary residence
You must occupy the home as your primary residence (as a general rule, at least 8 months/year, with exceptions).
2) First-time purchase
You must not have owned your primary residence during the 2 years preceding the loan offer, with some exceptions (disability, destroyed home…).
3) Income ceilings
Your income must be below a ceiling (depending on zone and number of occupants), calculated from the N-2 reference tax income and/or the cost/9 (whichever is higher).
An often overlooked point: the PTZ is granted by an approved bank, which retains discretion (solvency, structure, guarantees…). The PTZ is a "conditional right", not an automatic entitlement.
PTZ 2026 scales (tables)
The tables below let you check eligibility and estimate the theoretical maximum amount.
A. 2026 income ceilings (income not to exceed)
Annual ceilings by zone (A, B1, B2, C) and number of people intended to occupy the home.
| Occupants | Zone A | Zone B1 | Zone B2 | Zone C |
|---|---|---|---|---|
| 1 | €49,000 | €34,500 | €31,500 | €28,500 |
| 2 | €73,500 | €51,750 | €47,250 | €42,750 |
| 3 | €88,200 | €62,100 | €56,700 | €51,300 |
| 4 | €102,900 | €72,450 | €66,150 | €59,850 |
| 5 | €117,600 | €82,800 | €75,600 | €68,400 |
| 6 | €132,300 | €93,150 | €85,050 | €76,950 |
| 7 | €147,000 | €103,500 | €94,500 | €85,500 |
| 8 and + | €161,700 | €113,850 | €103,950 | €94,050 |
The income taken into account corresponds to the N-2 reference tax income of the future occupants of the home (and/or the total cost incl. VAT divided by 9, under the "whichever is higher" rule).
B. Family coefficient (to determine the bracket)
To find your bracket, divide the "income amount taken into account" by this coefficient.
| Occupants | Family coefficient |
|---|---|
| 1 | 1.0 |
| 2 | 1.5 |
| 3 | 1.8 |
| 4 | 2.1 |
| 5 and + | 2.4 |
C. Determining the bracket (income / coefficient)
Compare the "income / coefficient" result with the thresholds for your zone.
| Bracket | Zone A | Zone B1 | Zone B2 | Zone C |
|---|---|---|---|---|
| 1 | ≤ €25,000 | ≤ €21,500 | ≤ €18,000 | ≤ €15,000 |
| 2 | €25,001 → €31,000 | €21,501 → €26,000 | €18,001 → €22,500 | €15,001 → €19,500 |
| 3 | €31,001 → €37,000 | €26,001 → €30,000 | €22,501 → €27,000 | €19,501 → €24,000 |
| 4 | €37,001 → €49,000 | €30,001 → €34,500 | €27,001 → €31,500 | €24,001 → €28,500 |
D. 2026 loan shares (PTZ share of the operation)
The share applies to the cost taken into account (up to the operation caps). New houses have specific shares.
| Bracket | "Standard" share | Typical examples |
|---|---|---|
| 1 | 50% | New (apartment buildings), certain structures |
| 2 | 40% | New (apartment buildings), etc. |
| 3 | 40% | New (apartment buildings), etc. |
| 4 | 20% | Highest bracket |
| Bracket | Share (new detached house) | Quick read |
|---|---|---|
| 1 | 30% | Maximum for houses |
| 2 | 20% | Intermediate |
| 3 | 20% | Intermediate |
| 4 | 10% | Lowest |
Key takeaway: for the same bracket, the PTZ for a new apartment can be higher (standard share up to 50%) than for a new detached house (up to 30%).
E. 2026 operation caps (maximum cost taken into account)
Even if your purchase costs more, the PTZ calculation is based on a capped cost.
| Occupants | Zone A | Zone B1 | Zone B2 | Zone C |
|---|---|---|---|---|
| 1 | €150,000 | €135,000 | €110,000 | €100,000 |
| 2 | €225,000 | €202,500 | €165,000 | €150,000 |
| 3 | €270,000 | €243,000 | €198,000 | €180,000 |
| 4 | €315,000 | €283,500 | €231,000 | €210,000 |
| 5 and + | €360,000 | €324,000 | €264,000 | €240,000 |
How to estimate your PTZ (simple method)
Step 1 — Check the income ceiling
Calculate the "income amount taken into account": max( household N-2 reference tax income ; cost incl. VAT / 9 ). Compare it with the ceiling for your zone and number of occupants.
Step 2 — Determine the bracket
Calculate: (income taken into account) / (family coefficient), then compare with the bracket thresholds for your zone.
Step 3 — Apply the operation cap
Take the capped cost: min(cost incl. VAT ; operation cap).
Step 4 — Apply the loan share
Theoretical maximum PTZ amount = (capped cost) × (share), taking into account the type of property (new detached house vs standard share).
The bank then adjusts the structure: the PTZ must be topped up by another mortgage loan and comply with the overall financing rules.
Duration & grace period: what you need to understand
The PTZ can last up to 25 years, sometimes with a grace phase (you do not repay the PTZ for a certain time).
Grace period
Depending on the bracket, part (or even all) of the capital can be deferred for several years, which lightens the monthly payments at the start.
Repayment in 1 or 2 periods
Either you repay over a single period, or in two periods (grace period then amortisation).
Practical advice: in a bank simulation, always look at the debt-to-income ratio at the start (during the grace period) and at the switch (when PTZ repayments begin).
PTZ 2026 checklist (before submitting your application)
Income documents
- N-2 tax notice (reference tax income)
- Proof of foreign income if needed
- Family situation / occupants
Property project
- Address + zone (A/B1/B2/C)
- Price incl. VAT and financing plan
- Type of property (new house? apartment? existing + works?)
Bank structure
- Main loan (duration ≥ 2 years)
- Down payment (consistent with financing rules)
- Borrower's insurance
Other home-ownership schemes
Alongside or as an alternative to the PTZ, other schemes can help you become a homeowner.
Primary residence guide
A complete overview of buying a new home as a primary residence: benefits, steps, guarantees.
5.5% VAT
For homes in QPV/ANRU areas, with income ceilings and capped prices. A significant VAT reduction.
BRS (Bail Réel Solidaire)
Buy the building + lease the land from an OFS. Reduced price and regulated resale to preserve affordability.
Controlled-price housing
A local scheme: price capped by the local authority, with income conditions and anti-speculation clauses.
Disclaimer
The information in this article comes from the official sources listed in the "Official sources" section at the bottom of the page. Handee cannot be held liable for any errors, omissions or interpretations of the information presented.
If in doubt, or for any question specific to your situation, please consult the official sources mentioned directly (Service-Public.fr, economie.gouv.fr, Légifrance, ANIL, etc.) or contact a qualified professional (notary, tax adviser, banker).
Eligibility conditions, scales and rules may change. Only official sources are authoritative.