Micro-foncier tax — map — T2 in Le Mée-sur-Seine — micro-foncier · ID 03Micro-foncier
The income tax and social contributions on year 1's rent under micro-foncier, with your numbers — and, below, the tax on the capital gain if you sold at the end of year 1.
- Your rent
- Tax (the State) and legal rates
- CSG given back to you
- The sale
Year 1: gross rent €6,765 − 30 % allowance €2,030 = €4,736 taxable; income tax €4,736 × 30.00% = €1,421 + social contributions €814.51 = €2,235 this year (€96.60 given back next year through the deductible CSG). Since the purchase: €2,139. If you sold at the end of year 1: no capital gain, no tax. Total tax, purchase to resale: €2,139 + €0 = €2,139.
What this calculation leaves out
- The 30 % allowance replaces every real cost: the loan interest, the property tax, the works and the management fees are never deducted, and there is never a deficit.
- The €15,000 ceiling is checked on this property alone; by law it covers all the household’s unfurnished rentals. Year 1 above it is refused; a later year above it is only flagged.
- Your bracket is applied to the whole taxable rent and stays the same every year: a change of bracket (or of your other income) is not modelled.
- The deductible CSG is given back the next year (pending confirmation by an accountant); the one of the last year counts in the total.
- The capital-gain tax is shown as if you sold at the end of this year, at the projected price; the CSG of that year is still given back the year after.
Each amount in the worked lines is rounded to the cent, so a line can differ by €0.01.