Income tax, social contributions and cash flow after tax — T2 in Le Mée-sur-Seine — micro-foncier · ID 03Micro-foncierTaxable income × (your bracket + 17.2%), CSG tax back the next year

Year 1: €1,421 of income tax and €815 of social contributions; -€4,265 of cash flow after the yearly tax.

Where each number comes from

Each link opens the page that calculates that figure.

Taxable income (the 30% allowance) Micro-foncier: rent excluding charges × 70%
1. Rent collected the rent of the cash-flow page (charges included)
Cash flow before tax (rent − costs − loan payments) Cash Flow

Year:

Part 1. The tax and the cash flow, year 1income tax + social contributions; cash flow after the yearly tax

Income tax = €4,736 × 30% = €1,421.
Social contributions = €4,736 × 17.2% = €815.
CSG tax back = €4,736 × 6.8% × 30% = €97, received in year 2.

Cash flow before tax (rent − costs − loan payments)(-€2,030)
−Income tax€1,421
−Social contributions (17.2%)€815
+CSG tax back received (from last year)€0
=Cash flow after the yearly tax, year 1(-€4,265)

\text{Cash flow after the yearly tax, year 1} = \text{Cash flow before tax (rent − costs − loan payments)} - \text{Income tax} - \text{Social contributions (17.2\%)} + \text{CSG tax back received (from last year)}

= -\text{\text{€}2{,}030} - \text{\text{€}1{,}421} - \text{\text{€}815} + \text{\text{€}0}

= -\text{\text{€}4{,}265}

Income tax + social, year 1€2,235

Income tax + social, year 1€2,139Net of every CSG tax back earned, the one paid the year after included

Cash flow after the yearly tax, year 1-€4,265

Part 2. Every year

Year	= Taxable income	Income tax¹	Social contributions (17.2%)²	CSG tax back earned (paid next year)³	CSG tax back received (from last year)⁴	Cash flow before tax	Cash flow after the yearly tax⁵
1	€4,736	€1,421	€815	€97	€0	-€2,030	-€4,265
2	€4,807	€1,442	€827	€98	€97	-€1,959	-€4,131
3	€4,879	€1,464	€839	€100	€98	-€1,888	-€4,092
4	€4,952	€1,486	€852	€101	€100	-€1,816	-€4,053
5	€5,026	€1,508	€864	€103	€101	-€1,742	-€4,014
6	€5,101	€1,530	€877	€104	€103	-€1,668	-€3,974
7	€5,178	€1,553	€891	€106	€104	-€1,593	-€3,933
8	€5,256	€1,577	€904	€107	€106	-€1,518	-€3,893
9	€5,335	€1,600	€918	€109	€107	-€1,441	-€3,852
10	€5,415	€1,624	€931	€110	€109	-€1,363	-€3,810
11	€5,496	€1,649	€945	€112	€110	-€1,285	-€3,768
12	€5,578	€1,673	€959	€114	€112	-€1,205	-€3,726
13	€5,662	€1,699	€974	€116	€114	-€1,124	-€3,683
14	€5,747	€1,724	€988	€117	€116	-€1,043	-€3,640
15	€5,833	€1,750	€1,003	€119	€117	-€961	-€3,596
16	€5,920	€1,776	€1,018	€121	€119	-€877	-€3,553
17	€6,009	€1,803	€1,034	€123	€121	-€793	-€3,508
18	€6,099	€1,830	€1,049	€124	€123	-€707	-€3,463
19	€6,191	€1,857	€1,065	€126	€124	-€621	-€3,418
20	€6,284	€1,885	€1,081	€128	€126	-€533	-€3,373
21	€6,378	€1,913	€1,097	€130	€128	-€445	-€3,327
22	€6,474	€1,942	€1,113	€132	€130	-€355	-€3,280
23	€6,571	€1,971	€1,130	€134	€132	-€264	-€3,234
24	€6,669	€2,001	€1,147	€136	€134	-€172	-€3,186
25	€6,769	€2,031	€1,164	€138	€136	-€80	-€3,139