LMNP tax — map — Furnished flat-share in Melun — LMNP · ID 02LMNP
How the income tax on this furnished rental is worked out for one year: the result of the rental, minus the wear-and-tear (depreciation) the law lets you deduct, minus the losses of earlier years, gives the taxable result; your marginal rate and the social contributions then give the tax of the year, and its running total.
Earlier losses: the map →The resale: the map →← Calculation mapSee the full calculation (year-by-year table) →
- Your money
- What the law lets you deduct
- Taxable base and rates
- The tax (to the State)
Year 25: result €11,970 − depreciation deducted €2,500 = taxable €9,470; × 30.00% = €2,841 income tax, × 18.60% = €1,761 social contributions: tax of the year €4,603 (minus €193.19 saved next year on the CSG); net tax so far €87,176.
What the simulator does and does not model here
- Order: the depreciation (this year’s and the one set aside) is deducted BEFORE the losses of earlier years. No text sets this order step by step: simulator choice, to be confirmed by a chartered accountant.
- One property on its own: its losses are set against its own income only (the law lets them offset all your furnished rental income), and the property is never added to your other income.
- The marginal rate is applied to the whole taxable result, as entered: no crossing into the next bracket, no household shares (quotient familial).
- Model years are 12 months from the purchase, not calendar tax years: a loss can really expire up to one year earlier or later.
- The CSG saving earned this year is received next year; the running total counts it in the year it is earned (the one earned in the sale year is in the cash from the sale).
Each amount in the worked lines is rounded to the cent, so a line can differ by €0.01.