Cash flow of year 1 — map — T2 in Le Mée-sur-Seine — micro-foncier · ID 03Micro-foncier
What is left of year 1's rent once every cost, the loan payments and the year's income tax and social contributions are paid, with your numbers.
- Your money (rent)
- Costs
- Loan and CSG given back
- Tax (the State)
Year 1: rent €7,260 − costs €2,196 − loan payments €7,094 = €2,030 short before tax; − tax €2,235 = €4,265 short after tax. End of year 1: −€4,265 (year 1) + €0 (total before year 1) = −€4,265.
What this calculation leaves out
- Micro-foncier: the 30 % allowance replaces every cost for the tax — none of the costs above (nor the loan interest) is deducted from the taxable rent.
- The capital repaid is not a cost: it builds your share of the property (the loan paid off page).
- The interest of your rental savings and its flat tax are not here: they are on the « Your rental account » map (they come on top of this money).
Each amount in the worked lines is rounded to the cent, so a line can differ by €0.01.