Income you are taxed on each year — Furnished flat-share in Melun — LMNP · ID 02LMNPLMNP taxable income (régime réel: result, losses, wear-and-tear)

This page shows how the rent's profit becomes the income you are taxed on, after the wear-and-tear deduction, then past losses. Result for year 25: €9,470 taxed (€2,500 of wear-and-tear deducted, €0 saved for later).

Where each number comes from

Each link opens the page that calculates that figure.

Profit per year Cash flow page: rent − costs − loan interest, before tax
Wear-and-tear deduction (depreciation: building, improvements, furniture) Depreciation

Year:

Profit before wear-and-tear (year 25)€11,970Result before depreciation (Profit per year; year 1 minus purchase fees; minus the financing cost)

Wear-and-tear deducted (year 25)€2,500Depreciation used

Wear-and-tear saved for later (end of year 25)€0Deferred depreciation stock (end of year)

Taxable income (year 25)€9,470Taxable result

Part 1. Tax each year while you rent it outYearly result (régime réel)

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.

\text{Result}_t = \text{Profit}_t - \text{Purchase fees + declared repairs}\ (\text{year 1 only}) - \text{Financing cost}_t

\text{Wear-and-tear deducted}_t = \min(\text{Depreciation}_t + \text{Saved}_{t-1},\ \max(\text{Result}_t, 0))

\text{Losses used}_t = \min(\text{Losses saved}_{t-1},\ \max(\text{Result}_t - \text{Wear-and-tear deducted}_t, 0))\ \text{(oldest first)}

\text{Taxable}_t = \max(\text{Result}_t - \text{Wear-and-tear deducted}_t - \text{Losses used}_t,\ 0)

\text{Loss of year } Y \text{ still unused at the end of year } Y + 10 \ \Rightarrow\ \text{lapses}

Profit is the report's own Profit per year (rent − costs − loan interest, before tax). Year 1 also deducts the purchase fees and the declared repairs as costs. Financing cost = the interest paid on your rental account when it is overdrawn (a lender covers the shortfalls), charged on the year's opening balance and deducted the same year (pending an accountant's confirmation); €0 when the account is never overdrawn or you cover the shortfalls yourself. Depreciation is the purchase price × your wear-and-tear rate, plus declared improvements over their life and declared furniture over 7 years (the same schedule as the wear-and-tear page), each stopping once written off. Deduction order and the loss rule: wear-and-tear CGI art. 39 C; losses (10 years) CGI art. 156-I-1° ter; the order between the two is the simulator's choice, to be confirmed by an accountant. (lib/roi-engine/tax/lmnpReel.ts, imputeLossesAndDepreciation)

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.

Scroll sideways to see every column; the year stays on the left.

Year	Result	Wear-and-tear			Losses (10 years)				Taxed
Year	Result of the year	This year	Used	Set aside (end of year)	Created	Used	Expired	Left (end of year)	Taxable income
1	-€2,331	€3,423	—	€3,423	€2,331	—	—	€2,331	—
2●	€9,602	€3,423	€6,846	—	—	€2,331	—	—	€425
3	€9,695	€3,423	€3,423	—	—	—	—	—	€6,272
4	€9,792	€3,423	€3,423	—	—	—	—	—	€6,369
5	€9,893	€3,423	€3,423	—	—	—	—	—	€6,471
6	€9,999	€3,423	€3,423	—	—	—	—	—	€6,576
7	€10,108	€3,423	€3,423	—	—	—	—	—	€6,686
8	€10,223	€3,086	€3,086	—	—	—	—	—	€7,136
9	€10,342	€3,086	€3,086	—	—	—	—	—	€7,255
10	€10,465	€3,086	€3,086	—	—	—	—	—	€7,379
11	€10,594	€3,086	€3,086	—	—	—	—	—	€7,508
12	€10,728	€3,086	€3,086	—	—	—	—	—	€7,642
13	€10,868	€3,086	€3,086	—	—	—	—	—	€7,781
14	€11,013	€3,086	€3,086	—	—	—	—	—	€7,927
15	€11,164	€3,086	€3,086	—	—	—	—	—	€8,077
16	€11,321	€2,500	€2,500	—	—	—	—	—	€8,821
17	€11,484	€2,500	€2,500	—	—	—	—	—	€8,984
18	€11,653	€2,500	€2,500	—	—	—	—	—	€9,153
19	€11,829	€2,500	€2,500	—	—	—	—	—	€9,329
20	€12,012	€2,500	€2,500	—	—	—	—	—	€9,512
21	€12,199	€2,500	€2,500	—	—	—	—	—	€9,699
22	€12,143	€2,500	€2,500	—	—	—	—	—	€9,643
23	€12,086	€2,500	€2,500	—	—	—	—	—	€9,586
24	€12,029	€2,500	€2,500	—	—	—	—	—	€9,529
25	€11,970	€2,500	€2,500	—	—	—	—	—	€9,470

● first taxable year year shown above— = €0

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.