Your tax each year — Furnished flat-share in Melun — LMNP · ID 02LMNPLMNP régime réel: taxable income, income tax, social contributions, cash left after tax

Start from the profit (rent minus every running cost and the loan interest). A negative result is the year's loss. A positive one first takes the wear-and-tear deduction (this year's and the amount saved), never below zero: wear-and-tear can never create or increase a loss, and whatever can't be used is saved for later, with no time limit under the law in force (2026). Past losses are then set against what is left, oldest first; a loss can only be used in the following ten years, then it lapses.i

Purchase fees (€11,844): deducted as a cost of year 1 (inside the year-1 result above); not added to the price at the sale — the simulator's cautious reading (a cost counted once), to be confirmed by an accountant.

Wear-and-tear deducted each year: the purchase price at your yearly rate (2% by default), the declared improvements over their life (15 years by default) and the declared furniture over 7 years — each line stops once written off.

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.i

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

Tax rules of 2026, applied to every year of the projection (later changes in the law aren't known). Sources: Loi de finances 2026 (promulguée le 19/02/2026) et LFSS 2026 ; CGI art. 39 C (amortissement), 156-I-1° ter (déficits LMNP, 10 ans), 150 U à 150 VH (plus-values des particuliers), 1609 nonies G (surtaxe) ; LF 2025 art. 84 (réintégration des amortissements LMNP).

What is simplified

• Marginal income-tax rate (TMI, tranche marginale d’imposition) used: 30%. Several tax choices of the LMNP model (purchase costs not added to the price at the sale, the 15% flat allowance for works, the order in which losses and depreciation are used…) still await confirmation by an accountant (expert-comptable).
• What is deducted: the purchase fees and the declared repairs are costs of year 1. Declared improvements are written off over their life (15 years by default) and declared furniture over 7 years, next to the yearly rate on the purchase price. When you sell, the wear-and-tear actually deducted on the building and the improvements is taken back off the price; the furniture's is not (it is not the property being sold — a reading to be confirmed with an accountant).
• One wear-and-tear rate (the one you set) on the whole purchase price: land and the building's parts are not written off separately; a lower rate stands in for the land.
• The whole taxable income is taxed at your one bracket, even if it would push you into the next one.
• Wear-and-tear is used before past losses, which lapse after 10 years (CGI art. 156-I-1° ter). No text sets the order between the wear-and-tear set aside and past losses: it is the simulator's choice, waiting for an accountant's confirmation.
• Purchase fees count once (CGI ann. III art. 38 quinquies: your choice, the same for every asset of the activity and irrevocable). Deducted as a cost of year 1 (default), they are not added to the price when you sell — the simulator's cautious reading (a cost counted once; a literal reading of CGI art. 150 VB may allow it), to be confirmed by an accountant. Added to the price and depreciated, they are depreciated with the building at its rate (the furniture, bought apart, gets none; the land follows the price's simplification — modelling choices to be confirmed by an accountant), the higher of the actual fees and 7.5% of the price is added to the price when you sell (CGI art. 150 VB II 3°) and the depreciation used on them is taken off.
• Year 1 is the first 12 months after the purchase; there is no part-year, and wear-and-tear starts at the purchase.
• One property at a time: LMNP is really taxed per household, across all its furnished rentals. Above €23,000 of rent a year you may be LMP instead, which is only flagged, not modelled.
• “Cash flow after tax, so far” (the table above) is a plain sum, not invested. The return % and the wealth charts use your rental account instead, which does earn interest — next point.
• For the return %, the cash flow after the yearly tax sits in your rental account (the same account as on the wealth charts) and earns your savings rate; that interest is taxed at the 31.4% flat tax. When the account runs short, a lender covers it at the lender's rate (its interest is deducted from the taxable rent); with no lender you cover the shortfall yourself (added to the total cash put in).