What are the tax advantages of the Malraux scheme?

The main interest of the Malraux scheme is its income tax reduction, directly linked to the renovation work carried out on the property.

For a property located in a Protected Area, the tax reduction is 30% of the amount of the work, capped at €100,000 per year.

For a property located in a Heritage Protection Zone, the rate is 22%, also capped at €100,000 per year.

Concrete example: an investor carries out €80,000 of work on an apartment located in a protected area. He then benefits from a tax reduction of €24,000 (30% of €80,000).

⚠️ Important: the Malraux reduction does not concern the purchase price of the property, unlike other devices like the Pinel. Only eligible restoration works are taken into account.

The tax benefit is distributed over the year of payment for the work. It may therefore be interesting to schedule the work over several years to maximize the tax effect and smooth out the expense.

In addition, investing in Malraux presents other benefits:

Heritage enhancement: the renovated property enjoys a unique historical charm and potential added value on resale.

High rental potential: Malraux properties are often located in tourist or central areas, ensuring strong rental demand.

Contribution to the preservation of French heritage, which can appeal to investors interested in cultural impact.