Your rental account, year by year — Furnished flat-share in Melun — LMNP · ID 02LMNPLMNP personal rental account (opening, interest, flat tax, tax, payments after the purchase, closing)

This page shows your rental account year by year: the cash flow after tax goes in and earns interest. Result for year 25: €103,877 in the account.

Where each number comes from

Each link opens the page that calculates that figure.

  1. Tax and cash left each year LMNP income tax, social contributions, after-tax cash flow
    1. Income you are taxed on each year LMNP taxable income (régime réel: result, losses, wear-and-tear)
      1. Profit per year Cash flow page: rent − costs − loan interest, before tax
      2. Wear-and-tear deduction (depreciation: building, improvements, furniture) Depreciation
    2. Cash flow before tax (rent − costs − loan payments) Cash Flow
Part 1. Your rental account each year, after the yearly taxLMNP personal rental account (after income tax, social and the flat tax on interest)

Owning the flat yourself, the cash flow after the yearly tax (rent − costs − loan payments − tax) goes into one account of yours. It opens in year 1 with the cash left after the purchase (€1,044). Each year it earns your savings rate (4.00%) on the opening balance, less the 31.4% flat tax on that interest, and receives the cash left after tax. When it would go below €0, you add the missing cash yourself (a payment after the purchase): it counts in the total cash put in, in the return.

Your rental account, after income tax & social (incl. interest) — end of year 25€103,877Closing balance
Interest kept, after the flat tax (years 1–25)€27,474Σ interest after tax
Flat tax on the interest (years 1–25)€12,576Σ PFU
Cash you added to cover shortfalls (years 1–25)€0Σ payments after the purchase
YearOpening1Interest2Flat tax on the interestPFUCash flow after tax3After-tax cash flowCash you added (payment after the purchase)Owner payment after the purchaseClosing
1€1,044€42€13€5,555€0€6,627
2€6,627€265€83€5,305€0€12,115
3€12,115€485€152€2,429€0€14,876
4€14,876€595€187€2,458€0€17,742
5€17,742€710€223€2,366€0€20,596
6€20,596€824€259€2,272€0€23,433
7€23,433€937€294€2,176€0€26,251
8€26,251€1,050€330€1,913€0€28,884
9€28,884€1,155€363€1,817€0€31,494
10€31,494€1,260€396€1,712€0€34,070
11€34,070€1,363€428€1,604€0€36,608
12€36,608€1,464€460€1,492€0€39,105
13€39,105€1,564€491€1,378€0€41,556
14€41,556€1,662€522€1,260€0€43,956
15€43,956€1,758€552€1,139€0€46,301
16€46,301€1,852€582€729€0€48,300
17€48,300€1,932€607€612€0€50,238
18€50,238€2,010€631€480€0€52,097
19€52,097€2,084€654€344€0€53,871
20€53,871€2,155€677€204€0€55,553
21€55,553€2,222€698€7,680€0€64,757
22€64,757€2,590€813€7,655€0€74,188
23€74,188€2,968€932€7,624€0€83,848
24€83,848€3,354€1,053€7,593€0€93,742
25€93,742€3,750€1,177€7,562€0€103,877
Part 2. The same account before any taxLMNP account, before-tax stage (no income tax, no social, no flat tax)

The report's “Before any tax” stage uses the same account with no income tax, no social contributions and no flat tax: it receives the cash flow before tax and earns the same interest. It feeds the net worth before tax and the return before tax. End of year 25: €255,828 before tax, against €103,877 after.

YearOpeningInterestCash flow before tax, per year1Cash Flow — AnnualCash you added (payment after the purchase)Owner payment after the purchaseClosing
1€1,044€42€5,555€0€6,640
2€6,640€266€5,512€0€12,418
3€12,418€497€5,469€0€18,384
4€18,384€735€5,425€0€24,545
5€24,545€982€5,381€0€30,908
6€30,908€1,236€5,336€0€37,480
7€37,480€1,499€5,291€0€44,270
8€44,270€1,771€5,244€0€51,285
9€51,285€2,051€5,198€0€58,534
10€58,534€2,341€5,150€0€66,026
11€66,026€2,641€5,102€0€73,769
12€73,769€2,951€5,053€0€81,772
13€81,772€3,271€5,004€0€90,047
14€90,047€3,602€4,953€0€98,602
15€98,602€3,944€4,902€0€107,449
16€107,449€4,298€4,851€0€116,597
17€116,597€4,664€4,799€0€126,060
18€126,060€5,042€4,745€0€135,848
19€135,848€5,434€4,692€0€145,973
20€145,973€5,839€4,637€0€156,449
21€156,449€6,258€12,199€0€174,907
22€174,907€6,996€12,143€0€194,046
23€194,046€7,762€12,086€0€213,894
24€213,894€8,556€12,029€0€234,479
25€234,479€9,379€11,970€0€255,828