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Tax on the gain when you sell — Furnished flat-share in Melun — LMNP · ID 02LMNPPlus-value des particuliers (LMNP resale)

This page shows the tax on the gain when you sell, and the cash the sale leaves you. Result for year 1: €0 of tax on a -€5,656 gain; €12,242 from the sale after tax.

Where each number comes from

Each link opens the page that calculates that figure.

  1. What the sale leaves after the loan and fees Net Sale Proceeds Ledger
  2. Wear-and-tear actually deducted Depreciation used (taxable-income page), taken off the purchase price at resale
    1. Profit per year Cash flow page: rent − costs − loan interest, before tax
    2. Wear-and-tear deduction (depreciation: building, improvements, furniture) Depreciation
Gain before allowances (year 1)-€5,656Gross capital gain
Tax on the gain when you sell (year 1)€0Total resale tax (IR 19% + PS 17.2% + surtax)
Cash from the sale after tax (year 1)€12,242Net sale proceeds after tax (after loan payoff and selling costs)
Part 1. Tax when you sellPlus-value des particuliers

Selling at the end of year 1 (1 full years owned). The gain is the sale price minus the “purchase price for tax”. That price is lowered by the wear-and-tear you actually deducted on the building and the improvements (the furniture's is not: it is not part of the property sold). The longer you own it, the more of the gain is exempt: no income tax after 22 years, no social contributions after 30.

Purchase fees at sale: None — already deducted in year 1

  • Purchase price€125,000
  • +Purchase fees added€0
  • +Works (actual, not yet deducted)€0
  • −Wear-and-tear deducted (building + improvements; furniture excluded)€0
  • =Purchase price for the tax calculation€125,000
  • Sale price€125,625
  • −Agency fee€6,281
  • −Purchase price for the tax calculation€125,000
  • =Gain before allowances(-€5,656)
Income-tax allowance0.00%Share of the gain exempt from the 19%
Social-contributions allowance0.00%Share of the gain exempt from the 17.2%
  • Income tax (19% of €0)€0
  • +Social contributions (17.2% of €0)€0
  • +Surtax€0
  • =Tax on the gain when you sell€0
  • Sale price€125,625
  • −Agency fee€6,281
  • −Loan payoff costs€1,060
  • −Loan left to repay€106,042
  • −Tax on the gain when you sell€0
  • +Tax back from year 1's CSG (paid in year 2)€0
  • =Cash from the sale after tax€12,242

The sale makes no gain for tax purposes, so there is no tax on it.