← Rental management Social rental management (AIS) — 75 % tax allowance If you rent via a partner Social Real Estate Agency (AIS), you benefit from a 75 % tax allowance on rental income (art. L. 162bis LIR, tripartite agreement 03/2023). Typical savings: 40-60 % less tax.
75 % tax allowance Public orientation (no commission)
Tax savings calculator Standard rental scenario
7.254 €
Rental income taxed at 100 %
AIS scenario (75 % allowance)
1.814 €
Only 25 % of income is taxable
Annual savings
5.441 €
i.e. 75 % tax saved
Eligibility conditions Exclusive management mandate signed with an approved AIS (min 3 years) Capped rent set by AIS (typically -10 to -15 % vs market) Decent property (F/G energy class excluded, minimum standards) AIS selects eligible tenants and guarantees rent payment AIS partners in Luxembourg Non-exhaustive list of approved AIS — direct contact, no tevaxia intermediary.
Agence Immobilière Sociale (AIS) — Fondation pour l'accès au logement
Area : National
Gestion locative sociale pour personnes revenus modestes
Wunnengshëllef asbl
Area : National
Logement assisté, accompagnement personnes précaires
Caritas Accueil et Solidarité
Area : National
Logement transitoire, réfugiés, familles précaires
Stëmm vun der Strooss
Area : Luxembourg-Ville, Esch
Logement ultra-précaires, insertion
Inter-Actions asbl
Area : Centre, Sud
Accompagnement familles, logement intermédiaire
Regulatory sources guichet.lu — Gestion locative sociale Règlement grand-ducal du 2 mai 2007 relatif aux AIS (modifié) Accord tripartite gouvernement-UEL-OGBL mars 2023 (abattement 50 % → 75 %) Article L. 162bis LIR — abattement revenus locatifs via AIS All information comes from public sources. Tevaxia aggregates info but is not partnered with AIS — contact agencies directly.
Indicative figures. Actual allowance depends on your full tax situation. Consult a tax adviser or ACD for validation.