Rental account before any tax (LMNP) — map — Furnished flat-share in Melun — LMNP · ID 02LMNP

Your rental account over year 25 as if no tax were ever paid: what it opened with, its interest, the rent left after costs and loan, and what was paid in — down to the balance at the end of the year.

← Calculation map
××+++€234,479Account at the endof year 244.00%Return on the cashkept€9,379Account interest€11,970Cash flow beforetax, year 25Rental accountbefore any tax,end of year 25€255,828
  • Your account
  • Rent left
  • Taxes (the State)

Year 25, before any tax: account at the start €234,479 + interest €9,379 + rent left before tax €11,970 = €255,828 at the end of the year.

What this calculation leaves out

  • Before any tax: the same account with no income tax, no social contributions and no flat tax on the interest ever taken from it (so no CSG tax back either). Its balance is the one in the « before tax » net worth; the account after tax is its own map.
  • No lender: when the account would go below 0 you pay in what is missing (payments after the purchase), so it never closes below 0.
  • At a sale the account’s balance comes back to you on top of the sale proceeds (the « if you sell » map).

Each amount in the worked lines is rounded to the cent, so a line can differ by €0.01.