How your net worth is calculated, figure by figure — T2 in Le Mée-sur-Seine — micro-foncier · ID 03Micro-foncier

What this model takes into account

• The micro-foncier rules of the year: taxable rent = gross rent × 70 % (the 30 % flat allowance), income tax at your bracket, social contributions at 17.2 %.
• The tenant charges included in the rent come off the gross rent (they are not rental income).
• The deductible CSG (6.8 % of the taxable rent), given back the next year at your bracket.
• The €15,000 ceiling, checked every year on this property’s gross rent: year 1 above it is refused, a later year above it is flagged (the report keeps the micro-foncier rules and warns you).
• Your rental account: the cash left after the purchase, the rent left after tax, the payments after the purchase, its interest (and the 31.4 % flat tax on positive interest).
• At the sale: the plus-value des particuliers — purchase costs (the larger of 7.5 % and the real costs), works (the larger of 15 % after 5 years and the invoiced works), holding allowances, 19 % + 17.2 %, the surtax above €50,000.

What this calculation leaves out

• Your other income: your bracket is applied to the whole taxable rent and never changes; the household’s other unfurnished rentals are not added to the €15,000 test.
• No real cost is ever deducted (loan interest, property tax, works, management): that is the micro-foncier rule — the réel foncier regime would deduct them.
• The works without invoices count as money spent, never in a tax.
• The sale is shown at the projected price at the end of the year; the exact sale date, a sale price you negotiate, and the exemptions (main home, first sale…) are not modelled.