Cash flow of year 25 — map — Furnished flat-share in Melun — LMNP · ID 02LMNP
What is left of year 25's rent once every cost and the loan payments are paid, then once the year's income tax and social contributions are paid, with your numbers.
- Rent
- Costs
- Loan
- Taxes (the State)
- the result
- ended or nothing to write off
Year 25: rent €19,665 − costs €7,695 − loan payments €0 = €11,970 left before tax; − income tax €2,841 − social contributions €1,761 + CSG tax back €194.39 = €7,562 left after tax. End of year 25: €7,562 (year 25) + €67,796 (total to the end of year 24) = €75,358.
What this calculation leaves out
- Not in this figure: what your rental account adds on top (the interest on the cash kept, its flat tax, an overdraft’s interest, and the payments after the purchase) — see the rental account page.
- The loan interest is a cost for the tax; the capital repaid is not a cost — it builds your share of the property (the loan map).
- The CSG tax back is the tax saved on the deductible part of last year’s CSG (× your marginal rate), received one year later.
Each amount in the worked lines is rounded to the cent, so a line can differ by €0.01.