Rental profitability simulator: SCI at corporate tax (IS), LMNP and micro-foncier

Start from the rent, take off the running costs, the loan interest and the depreciation to get the taxable profit, apply IS (15% then 25%), then account for the sale. The simulator does this for every year, over 25 years.

Yes. For an SCI taxed at IS, the report shows the return before tax, after corporate tax, then after the sale and the tax on what the SCI pays out to you. For LMNP (régime réel) it applies income tax and social contributions, then the tax on the capital gain at the sale. For micro-foncier it applies the 30% allowance, income tax and social contributions, then the tax on the capital gain.

You choose the year of sale. The simulator works out the capital gain on the net book value (depreciation deducted), the IS due on it, the selling costs and the loan payoff, then what you keep after tax, with the matching IRR.

You enter the amount lent to the SCI and the rate. Interest is computed every year on the balance, deducted from the SCI’s profit up to the capped rate, and taxed on your side at 31.4%. The loan is repaid to you at the sale.

The LMNP return follows the régime réel: rent minus costs, interest and depreciation (building, works, furniture), with unused depreciation saved for later and losses carried forward. Income tax at your bracket and social contributions apply every year; at the sale, the private-individual capital gain with holding-period allowances and depreciation added back.

Micro-foncier is the simplified regime for rental income (revenus fonciers), for an unfurnished rental held in your own name with at most €15,000 of rent a year. The rent excluding charges, minus a flat 30% allowance, is taxed at your bracket (TMI), with 17.2% social contributions, part of which (deductible CSG) comes off your taxable income the following year. The cap is checked property by property — in reality it covers every unfurnished rental of your household. At the sale, the private-individual capital gain with its holding-period allowances. Even below the cap you can opt for the régime réel (binding for 3 years): it is often better when interest and costs exceed 30% of the rent, and the simulator only computes micro-foncier. Micro-foncier is not open to properties under certain tax incentive schemes (Pinel, Malraux, historic monuments…).

The regime is chosen property by property: SCI at IS, LMNP or micro-foncier. Duplicate your property, switch the copy to another regime, and open both reports: after-tax cash flow, result at the sale and IRR, each computed with its own taxes. There is no side-by-side view of the regimes yet.

Every formula, assumption and limit of the model is described on the Methodology page, and every term in the glossary. In the detailed report, every figure links to its own calculation.

Yes. Create a free account with email or Google, no credit card, or try the demo first without signing up. It is a simulation tool: it does not replace advice from an accountant.