LMNP resale tax — map — Furnished flat-share in Melun — LMNP · ID 02LMNP
The tax on the gain if you sell at the end of year 25, under the private individuals’ capital-gains rules: the sale price kept, minus the purchase price corrected (purchase fees and works added, the depreciation you deducted taken back), gives the gain; the allowances for the years held then reduce it before the 19 % income tax and the 17.2 % social contributions.
The tax: the map →Earlier losses: the map →← Calculation mapSee the full calculation (year-by-year table) →
- Your money
- Corrected purchase price
- Years held and rates
- The tax (to the State)
Sold at the end of year 25: price kept €134,519 − corrected purchase price €72,455 (depreciation taken back €71,295) = gain €62,064; allowances 100.00% (income tax) and 55.00% (social contributions) for the years held; tax on the gain €4,804. Cash from the sale after tax: €129,909.
What the simulator does and does not model here
- The gain is taxed under the private individuals’ capital-gains rules (CGI art. 150 U to 150 VH), not as a business gain.
- The depreciation actually deducted is taken back from the purchase price for sales since 15 February 2025 (LF 2025 art. 84); the part set aside and never deducted is not.
- The furniture’s depreciation is left out of what is taken back (simulator choice, to be confirmed by a chartered accountant).
- Purchase fees: nothing added when they were deducted in year 1 (default); when capitalised, the higher of the actual fees and the flat 7.5 %.
- Works: the better of the flat 15 % (held more than 5 years) and the declared improvements added to the price — €0 unless the simulator setting « depreciated works added to the price » is on (off by default: they were already depreciated).
- The loan release fee lowers the cash from the sale, not the taxable gain (simulator choice).
- Not modelled: the exemptions of a first sale or of a sale to social housing, a sale during the year (the model sells at the end of a year).
Each amount in the worked lines is rounded to the cent, so a line can differ by €0.01.