Your tax each year — T2 in Le Mée-sur-Seine — micro-foncier · ID 03Micro-foncierMicro-foncier: 70% of the rent excluding charges × (your bracket + 17.2%), CSG tax back the next year
This page shows, year by year, how your rent is taxed: the taxable income, then the income tax and social contributions, and the cash left after them. Tax in year 1: €2,139, net of the CSG tax back; of which €2,235 in year 1.
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%
- Rent collected the rent of the cash-flow page (charges included)
- Income tax, social contributions and cash flow after tax Taxable income × (your bracket + 17.2%), CSG tax back the next year
- Taxable income (the 30% allowance) Micro-foncier: rent excluding charges × 70%
- Rent collected the rent of the cash-flow page (charges included)
- Cash flow before tax (rent − costs − loan payments) Cash Flow
- Taxable income (the 30% allowance) Micro-foncier: rent excluding charges × 70%
Under micro-foncier the tax only looks at the rent: 70% of the rent excluding charges is taxed at your bracket plus 17.2% of social contributions. The loan interest, the costs and the works are not deducted — the 30% allowance stands for all of them.
Part 1. From the rent to the tax, year 1
- Rent collected1rent as entered × months rented, grown each year€7,260
- − The tenant’s charges included in the rent2recoverable charges (provisions), not taxed-€495
- = Gross rent (micro-foncier)3revenus bruts fonciers, excluding charges€6,765
- − Flat 30% allowance4abattement forfaitaire: replaces every cost, interest and works-€2,030
- = Taxable income570% of the gross rent€4,736
- Income tax6taxable income × your bracket (TMI)€1,421
- Social contributions (17.2%)7taxable income × 17.2% (prélèvements sociaux on rental income)€815
- = Tax for the year8income tax + social contributions€2,235
- CSG tax back, received next year96.8% of the taxable income × your bracket€97
- Cash flow before tax10cash flow: rent − every cost − the loan payment (same figure as the « Month by month » table on section 2's calculation page)-€2,030
- CSG tax back received (from last year)11last year’s taxable income × 6.8% × your bracket€0
- Cash flow after the yearly tax12cash flow − income tax − social + CSG tax back received-€4,265
| T2 in Le Mée-sur-Seine — micro-foncier · ID 03 | |
|---|---|
| Rent collected1rent as entered × months rented, grown each year | €7,260 |
| − The tenant’s charges included in the rent2recoverable charges (provisions), not taxed | -€495 |
| = Gross rent (micro-foncier)3revenus bruts fonciers, excluding charges | €6,765 |
| − Flat 30% allowance4abattement forfaitaire: replaces every cost, interest and works | -€2,030 |
| = Taxable income570% of the gross rent | €4,736 |
| Income tax6taxable income × your bracket (TMI) | €1,421 |
| Social contributions (17.2%)7taxable income × 17.2% (prélèvements sociaux on rental income) | €815 |
| = Tax for the year8income tax + social contributions | €2,235 |
| CSG tax back, received next year96.8% of the taxable income × your bracket | €97 |
| Cash flow before tax10cash flow: rent − every cost − the loan payment (same figure as the « Month by month » table on section 2's calculation page) | -€2,030 |
| CSG tax back received (from last year)11last year’s taxable income × 6.8% × your bracket | €0 |
| Cash flow after the yearly tax12cash flow − income tax − social + CSG tax back received | -€4,265 |
- 1 Rent collected = Rent / month × months rented (year 1), then grown at the rent growth rate — the same figure as in the « Month by month » table on section 2's calculation page
- 2 − The tenant’s charges included in the rent = Charges in the rent / month × the same months, grown like the rent (0 when none entered)
- 3 = Gross rent (micro-foncier) = Rent collected − the tenant’s charges. The €15,000 limit is tested on this figure
- 4 − Flat 30% allowance = Gross rent × 30%
- 5 = Taxable income = Gross rent − the 30% allowance = 70% of the gross rent; never below €0, no loss is ever carried
- 6 Income tax = Taxable income × your bracket (TMI)
- 7 Social contributions (17.2%) = Taxable income × 17.2%
- 8 = Tax for the year = Income tax + social contributions of the year (the tax map’s big circle)
- 9 CSG tax back, received next year = Taxable income × 6.8% (the deductible CSG) × your bracket, received the next year
- 10 Cash flow before tax = Rent collected (charges included) − every cost − the whole loan payment — not taxed as such: the tax above only looks at the rent
- 11 CSG tax back received (from last year) = Last year’s CSG tax back
- 12 Cash flow after the yearly tax = Cash flow before tax (rent − costs − loan payments) − income tax − social contributions + the CSG tax back received
Part 2. Every year
| Year | Rent collected1 | − The tenant’s charges included in the rent2 | = Gross rent (micro-foncier)3 | = Taxable income4 | Income tax5 | Social contributions (17.2%)6 | = Tax for the year7 | Cash flow before tax8 | CSG tax back received (from last year)9 | Cash flow after the yearly tax10 |
|---|---|---|---|---|---|---|---|---|---|---|
| 1 | €7,260 | -€495 | €6,765 | €4,736 | €1,421 | €815 | €2,235 | -€2,030 | €0 | -€4,265 |
| 2 | €7,369 | -€502 | €6,866 | €4,807 | €1,442 | €827 | €2,269 | -€1,959 | €97 | -€4,131 |
| 3 | €7,479 | -€510 | €6,969 | €4,879 | €1,464 | €839 | €2,303 | -€1,888 | €98 | -€4,092 |
| 4 | €7,592 | -€518 | €7,074 | €4,952 | €1,486 | €852 | €2,337 | -€1,816 | €100 | -€4,053 |
| 5 | €7,705 | -€525 | €7,180 | €5,026 | €1,508 | €864 | €2,372 | -€1,742 | €101 | -€4,014 |
| 6 | €7,821 | -€533 | €7,288 | €5,101 | €1,530 | €877 | €2,408 | -€1,668 | €103 | -€3,974 |
| 7 | €7,938 | -€541 | €7,397 | €5,178 | €1,553 | €891 | €2,444 | -€1,593 | €104 | -€3,933 |
| 8 | €8,057 | -€549 | €7,508 | €5,256 | €1,577 | €904 | €2,481 | -€1,518 | €106 | -€3,893 |
| 9 | €8,178 | -€558 | €7,621 | €5,335 | €1,600 | €918 | €2,518 | -€1,441 | €107 | -€3,852 |
| 10 | €8,301 | -€566 | €7,735 | €5,415 | €1,624 | €931 | €2,556 | -€1,363 | €109 | -€3,810 |
| 11 | €8,426 | -€574 | €7,851 | €5,496 | €1,649 | €945 | €2,594 | -€1,285 | €110 | -€3,768 |
| 12 | €8,552 | -€583 | €7,969 | €5,578 | €1,673 | €959 | €2,633 | -€1,205 | €112 | -€3,726 |
| 13 | €8,680 | -€592 | €8,088 | €5,662 | €1,699 | €974 | €2,672 | -€1,124 | €114 | -€3,683 |
| 14 | €8,810 | -€601 | €8,210 | €5,747 | €1,724 | €988 | €2,712 | -€1,043 | €116 | -€3,640 |
| 15 | €8,943 | -€610 | €8,333 | €5,833 | €1,750 | €1,003 | €2,753 | -€961 | €117 | -€3,596 |
| 16 | €9,077 | -€619 | €8,458 | €5,920 | €1,776 | €1,018 | €2,794 | -€877 | €119 | -€3,553 |
| 17 | €9,213 | -€628 | €8,585 | €6,009 | €1,803 | €1,034 | €2,836 | -€793 | €121 | -€3,508 |
| 18 | €9,351 | -€638 | €8,713 | €6,099 | €1,830 | €1,049 | €2,879 | -€707 | €123 | -€3,463 |
| 19 | €9,491 | -€647 | €8,844 | €6,191 | €1,857 | €1,065 | €2,922 | -€621 | €124 | -€3,418 |
| 20 | €9,634 | -€657 | €8,977 | €6,284 | €1,885 | €1,081 | €2,966 | -€533 | €126 | -€3,373 |
| 21 | €9,778 | -€667 | €9,111 | €6,378 | €1,913 | €1,097 | €3,010 | -€445 | €128 | -€3,327 |
| 22 | €9,925 | -€677 | €9,248 | €6,474 | €1,942 | €1,113 | €3,056 | -€355 | €130 | -€3,280 |
| 23 | €10,074 | -€687 | €9,387 | €6,571 | €1,971 | €1,130 | €3,101 | -€264 | €132 | -€3,234 |
| 24 | €10,225 | -€697 | €9,528 | €6,669 | €2,001 | €1,147 | €3,148 | -€172 | €134 | -€3,186 |
| 25 | €10,378 | -€708 | €9,671 | €6,769 | €2,031 | €1,164 | €3,195 | -€80 | €136 | -€3,139 |
- 1 Rent collected = Rent / month × months rented (year 1), then grown at the rent growth rate — the same figure as in the « Month by month » table on section 2's calculation page
- 2 − The tenant’s charges included in the rent = Charges in the rent / month × the same months, grown like the rent (0 when none entered)
- 3 = Gross rent (micro-foncier) = Rent collected − the tenant’s charges. The €15,000 limit is tested on this figure
- 4 = Taxable income = Gross rent − the 30% allowance = 70% of the gross rent; never below €0, no loss is ever carried
- 5 Income tax = Taxable income × your bracket (TMI)
- 6 Social contributions (17.2%) = Taxable income × 17.2%
- 7 = Tax for the year = Income tax + social contributions of the year (the tax map’s big circle)
- 8 Cash flow before tax = Rent collected (charges included) − every cost − the whole loan payment — not taxed as such: the tax above only looks at the rent
- 9 CSG tax back received (from last year) = Last year’s CSG tax back
- 10 Cash flow after the yearly tax = Cash flow before tax (rent − costs − loan payments) − income tax − social contributions + the CSG tax back received
Part 3. Rules used, and what is simplified
- Taxable income = (rent collected − the tenant’s charges) × 70%. Nothing else is deducted, and there is never a loss to carry forward.
- Income tax = taxable income × your bracket (TMI: 0, 11, 30, 41 or 45%). Social contributions = taxable income × 17.2% (rental income kept the 17.2% rate in 2026).
- 6.8 points of the CSG are deductible from your overall income the year they are paid (the next year): a tax back of 6.8% × taxable × your bracket, the year after. The one earned in the sale year is counted in the sale cash.
- Micro-foncier is only for gross rent up to €15,000 a year (all your unfurnished rentals together; the model checks this property alone). Above it, the réel regime is mandatory.
- Simplified and pending your accountant: the CSG tax back, and the better-of choices at the sale (the “If you sell” tab of section 4).