Taxable income (the 30% allowance) — T2 in Le Mée-sur-Seine — micro-foncier · ID 03Micro-foncierMicro-foncier: rent excluding charges × 70%

Year 1: €6,765 of gross rent (excluding charges) × 70% = €4,736 of taxable income.

Each link opens the page that calculates that figure.

Year:

Part 1. From the rent to the taxable income, year 1rent collected − the tenant’s charges = gross rent; × 70% = taxable income

\text{Taxable income, year 1} = \text{Rent collected (charges included)} - \text{The tenant’s charges in the rent} - \text{Flat 30\% allowance}

= \text{\text{€}7{,}260} - \text{\text{€}495} - \text{\text{€}2{,}030}

= \text{\text{€}4{,}736}

Year 1: €7,260 − €495 = €6,765 of gross rent; × 70% = €4,736 taxable.

Year 1: a gross rent of €6,765 is within the €15,000 a year micro-foncier allows.

Gross rent (micro-foncier)€6,765

Taxable income, year 1€4,736

Part 2. Every yearthe same steps, year by year

Year	Rent collected¹	− The tenant’s charges included in the rent²	= Gross rent (micro-foncier)³	− Flat 30% allowance⁴	= Taxable income⁵
1	€7,260	-€495	€6,765	-€2,030	€4,736
2	€7,369	-€502	€6,866	-€2,060	€4,807
3	€7,479	-€510	€6,969	-€2,091	€4,879
4	€7,592	-€518	€7,074	-€2,122	€4,952
5	€7,705	-€525	€7,180	-€2,154	€5,026
6	€7,821	-€533	€7,288	-€2,186	€5,101
7	€7,938	-€541	€7,397	-€2,219	€5,178
8	€8,057	-€549	€7,508	-€2,252	€5,256
9	€8,178	-€558	€7,621	-€2,286	€5,335
10	€8,301	-€566	€7,735	-€2,321	€5,415
11	€8,426	-€574	€7,851	-€2,355	€5,496
12	€8,552	-€583	€7,969	-€2,391	€5,578
13	€8,680	-€592	€8,088	-€2,427	€5,662
14	€8,810	-€601	€8,210	-€2,463	€5,747
15	€8,943	-€610	€8,333	-€2,500	€5,833
16	€9,077	-€619	€8,458	-€2,537	€5,920
17	€9,213	-€628	€8,585	-€2,575	€6,009
18	€9,351	-€638	€8,713	-€2,614	€6,099
19	€9,491	-€647	€8,844	-€2,653	€6,191
20	€9,634	-€657	€8,977	-€2,693	€6,284
21	€9,778	-€667	€9,111	-€2,733	€6,378
22	€9,925	-€677	€9,248	-€2,774	€6,474
23	€10,074	-€687	€9,387	-€2,816	€6,571
24	€10,225	-€697	€9,528	-€2,858	€6,669
25	€10,378	-€708	€9,671	-€2,901	€6,769