The PTZ (0% interest rate loan) is financial assistance subject to conditions offered by the State for the purchase of a first main residence.

Since 2016, this system has been extended to 30,000 municipalities located in zone C – which covers 90% of the territory and 40% of the population – hence the name of rural PTZ.

On the other hand, since 2018, the maximum amount of rural PTZ has been lowered to 20% for purchases in new buildings, against 40% for the acquisition of old housing to renovate.

The PTZ system has been extended until December 31, 2022 by article 164 of law n ° 2020-1721 of December 29, 2020 on finance for 2021 .

Good to know : since 2019, the PTZ has been open to the entire territory for rental-accession ( finance law n ° 2018-1317 of December 28, 2018 for 2019 ). Thus, the location condition does not apply for housing under rental-purchase contracts.

The 2018 finance law restricted the conditions for applying the rural PTZ. Indeed, since January 1, 2018, the amount of the PTZ has been capped at 20% for the purchase of new housing in zone C. It planned, from 2020, to no longer grant the rural PTZ for purchases in new buildings. , but only for the acquisition of old housing to renovate. The finance law n ° 2019-1479 of December 28, 2019 for 2020  repealed these provisions for new housing. The PTZ can therefore still finance purchases in new buildings in relaxed areas (B2 and C).

The conditions required to benefit from the rural PTZ are as follows:

the new home purchased or built must become the beneficiary’s main residence at least 1 year after the end of the construction or the acquisition;

old housing must be the subject of major work tax assimilating to new premises;

it must be an old premises transformed into accommodation (tax assimilated to a new premises);

the works must represent 25% of the total cost of the operation (ie at least 1/3 of the purchase value of the home alone);

since January 1, 2020, the work must allow housing to achieve an energy consumption of less than 331 kWh / m²;

the work must be carried out within 3 years from the issuance of the loan offer;

the purchaser must provide the credit institution with a sworn statement (a model of which appears in an  order of December 30, 2010 ) and quotes to justify the amount of the work.

This work must correspond to:

Good to know : the construction of a swimming pool or a garden shed does not constitute eligible work for the rural PTZ.

Note : another specificity provided by the rural PTZ is the obligation to occupy the accommodation as a main residence (as long as the PTZ is not reimbursed) which has been reduced from 25 to 6 years.

In practice, after this period, households have the option of renting out their accommodation if they wish.

Good to know  : the amending finance law for 2016 made housing purchased under a real solidarity lease eligible for the PTZ. In addition, the PTZ has been extended, since January 1, 2018, to sales of buildings to be renovated. A minimum amount of work must then be respected ( decree of December 30, 2017 ).

Since January 1, 2020, the PTZ can finance renovation work in old housing carried out by the seller as part of a rental ( decree n ° 2020-9 of January 6, 2020 ).

Municipalities eligible for rural PTZ

Initially limited to 6,000 communes, the rural PTZ for a purchase in the old one was finally extended to all the communes of zone C, to the number of 30,000.

As a reminder, the “zoning” was changed in 2014. France is now divided into 3 zones:

zone A bis and zone A cover Paris and the Parisian suburbs;

zones B1 and B2 concern French agglomerations ranging from 250,000 to 50,000 inhabitants;

Zone C includes the rest of the territory.

Identifying the administrative area of housing is essential since this conditions the level of income not to be exceeded in order to benefit from the PTZ.

Good to know : to find out in which area a home is located, just log on to the website of the Ministry of Housing and Sustainable Habitat.

Rural PTZ: resource ceilings

The granting of the PTZ is subject to means test. These are valued based on the area in which the property is located, but also on the basis of the borrower’s family situation .

The amount of resources retained by the tax authorities corresponds to the reference tax income (net amount of income and capital gains retained for the calculation of income tax for the previous year).

This amount may be increased by certain income exempted or subject to withholding tax (for example, the tax package for auto-entrepreneurs) and certain allowances (for example, the 40% on the amount of gross dividends).

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