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

Your rental account over year 25: what it opened with, its interest, the rent left after costs and loan, the year's taxes, and what was paid in — down to the balance at the end of the year.

← Calculation mapSee the full calculation (year-by-year table) →
××+++−−××−++++€93,742Account at the endof year 244.00%Return on the cashkept€3,750Account interest€11,970Cash flow beforetax, year 25€109,462Before the year’staxes€103,682After the year’staxes€2,841Income tax€1,761Socialcontributions€1,177Flat tax on theinterest31.40%Flat tax rate(PFU)Rental account,end of year 25€103,877€194.39CSG tax back€87,369Income tax andsocialcontributions paid€12,576Flat tax on theinterest, so far€11,398Flat tax on theinterest, so far(end of year 24)€203,821Kept, before taxes
  • Your account
  • Rent left
  • Taxes (the State)

Year 25: account at the start €93,742 + interest €3,750 + rent left before tax €11,970 − income tax €2,841 − social contributions €1,761 − flat tax on the interest €1,177 + CSG tax back €194.39 = €103,877 at the end of the year. With the taxes paid since the purchase (€87,369 + €12,576) that is €203,821 kept before taxes.

What this calculation leaves out

  • 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.