Tax and cash left each year — Furnished flat-share in Melun — LMNP · ID 02LMNPLMNP income tax, social contributions, after-tax cash flow

This page shows the income tax and social contributions on the rent, and the cash left after them. Result for year 25: €4,603 of tax, €7,562 of cash left; €87,176 of tax over years 1–25, net of the CSG tax back.

Where each number comes from

Each link opens the page that calculates that figure.

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
Cash flow before tax (rent − costs − loan payments) Cash Flow

Year:

Income tax (year 25)€2,841Income tax (taxable × TMI)

Social contributions (year 25)€1,761Prélèvements sociaux (taxable × 18.6%)

Tax back from last year’s CSG (year 25)€194CSG deductibility saving received (from N−1)

Cash flow after tax (year 25)€7,562After-tax cash flow

Income tax + social contributions on the rent (years 1–25)€87,176Σ (income tax + social contributions) − every CSG tax back earned in these years, including the one paid the year after (not yet received). It leaves out the flat tax on your rental account’s interest and the tax on the sale gain — the money flow’s “All tax paid so far” includes them.

Part 1. Tax and cash left each yearIncome tax, social contributions, after-tax cash flow

The taxable income is added to your other income and taxed at your bracket (30%), plus 18.6% social contributions. Part of those (6.8% of the taxable income) lowers the next year's income tax.

Year	Taxable incomeTaxable result	Income taxIncome tax (taxable × TMI)	Social contributionsPrélèvements sociaux (taxable × 18.6%)	= Tax for the yearincome tax + social contributions	Tax back from last year’s CSGCSG deductibility saving received (from N−1)	Cash flow before tax, per year¹Cash Flow — Annual	Cash flow after taxAfter-tax cash flow	Cash flow after tax, so farCumulative after-tax cash flow (not compounded)
1	€0	€0	€0	€0	€0	€5,555	€5,555	€5,555
2	€425	€128	€79	€207	€0	€5,512	€5,305	€10,860
3	€6,272	€1,882	€1,167	€3,048	€9	€5,469	€2,429	€13,289
4	€6,369	€1,911	€1,185	€3,096	€128	€5,425	€2,458	€15,747
5	€6,471	€1,941	€1,204	€3,145	€130	€5,381	€2,366	€18,114
6	€6,576	€1,973	€1,223	€3,196	€132	€5,336	€2,272	€20,386
7	€6,686	€2,006	€1,244	€3,249	€134	€5,291	€2,176	€22,561
8	€7,136	€2,141	€1,327	€3,468	€136	€5,244	€1,913	€24,474
9	€7,255	€2,177	€1,349	€3,526	€146	€5,198	€1,817	€26,291
10	€7,379	€2,214	€1,373	€3,586	€148	€5,150	€1,712	€28,003
11	€7,508	€2,252	€1,396	€3,649	€151	€5,102	€1,604	€29,606
12	€7,642	€2,293	€1,421	€3,714	€153	€5,053	€1,492	€31,099
13	€7,781	€2,334	€1,447	€3,782	€156	€5,004	€1,378	€32,476
14	€7,927	€2,378	€1,474	€3,852	€159	€4,953	€1,260	€33,736
15	€8,077	€2,423	€1,502	€3,926	€162	€4,902	€1,139	€34,875
16	€8,821	€2,646	€1,641	€4,287	€165	€4,851	€729	€35,604
17	€8,984	€2,695	€1,671	€4,366	€180	€4,799	€612	€36,216
18	€9,153	€2,746	€1,702	€4,448	€183	€4,745	€480	€36,696
19	€9,329	€2,799	€1,735	€4,534	€187	€4,692	€344	€37,040
20	€9,512	€2,854	€1,769	€4,623	€190	€4,637	€204	€37,245
21	€9,699	€2,910	€1,804	€4,714	€194	€12,199	€7,680	€44,924
22	€9,643	€2,893	€1,794	€4,687	€198	€12,143	€7,655	€52,579
23	€9,586	€2,876	€1,783	€4,659	€197	€12,086	€7,624	€60,203
24	€9,529	€2,859	€1,772	€4,631	€196	€12,029	€7,593	€67,796
25	€9,470	€2,841	€1,761	€4,603	€194	€11,970	€7,562	€75,358

The tax back from year 25's CSG (€193) arrives the year after the projection ends, so it is not in the table.

Where this cash goes next: it is paid into your rental account, which earns interest (or pays the lender's rate when it is short) — your rental account, year by year.