Your rental account — T3 in Melun — réel foncier · ID 05Réel foncierOpening + interest after the flat tax + cash flow after tax (+ payment after the purchase)

End of year 1: your rental account holds €902.

Where each number comes from

Each link opens the page that calculates that figure.

  1. Income tax, social contributions and cash flow after tax Taxable income × (your bracket + 17.2%), tax saved on other income, CSG tax back the next year
    1. Deductible charges and taxable income Réel foncier: gross rent − interest − other deductible charges − past deficits
      1. Rent collected the rent of the cash-flow page (charges included)
      2. Deficits carried forward Used against later rental profit, oldest first; lost after 10 years
        1. Déficit foncier Interest part / other part, up to €10,700 against your other income at your bracket, take-back if sold within 3 years
    2. Déficit foncier Interest part / other part, up to €10,700 against your other income at your bracket, take-back if sold within 3 years
      1. Deductible charges and taxable income Réel foncier: gross rent − interest − other deductible charges − past deficits
    3. Cash flow before tax (rent − costs − loan payments) Cash Flow
Part 1. Your rental account, after taxthe account the wealth after tax, the cash if sold and the return use

It opens with €0 (the cash left after the purchase) and earns 3.00% a year when positive, minus the 31.4% flat tax on that interest. With no lender, you add cash whenever it would close below €0 (a payment after the purchase, counted in the total cash put in).

Your rental account, end of year 1€902
Interest kept after the flat tax, year 1€0
Flat tax on the interest, year 1€0
Payments after the purchase, year 1€0
YearOpeningInterestFlat taxCash flow after the yearly taxPayment after the purchaseClosing
1€0€0€0€902€0€902
2€902€27€8-€2,210€1,290€0
3€0€0€0-€2,111€2,111€0
4€0€0€0-€2,011€2,011€0
5€0€0€0-€1,909€1,909€0
6€0€0€0-€2,543€2,543€0
7€0€0€0-€3,270€3,270€0
8€0€0€0-€3,259€3,259€0
9€0€0€0-€3,281€3,281€0
10€0€0€0-€3,306€3,306€0
11€0€0€0-€3,333€3,333€0
12€0€0€0-€3,362€3,362€0
13€0€0€0-€3,393€3,393€0
14€0€0€0-€3,427€3,427€0
15€0€0€0-€3,463€3,463€0
16€0€0€0-€3,502€3,502€0
17€0€0€0-€3,544€3,544€0
18€0€0€0-€3,589€3,589€0
19€0€0€0-€3,636€3,636€0
20€0€0€0-€3,687€3,687€0
21€0€0€0-€3,741€3,741€0
22€0€0€0-€3,798€3,798€0
23€0€0€0-€3,859€3,859€0
24€0€0€0-€3,923€3,923€0
25€0€0€0-€3,991€3,991€0
Part 2. The same account, before any taxno income tax, no social contributions, no flat tax — the "before any tax" stage

End of year 1: €0 before any tax, against €902 after tax.

YearOpeningInterestCash flow before taxPayment after the purchaseClosing
1€0€0-€2,308€2,308€0
2€0€0-€2,210€2,210€0
3€0€0-€2,111€2,111€0
4€0€0-€2,011€2,011€0
5€0€0-€1,909€1,909€0
6€0€0-€1,807€1,807€0
7€0€0-€1,703€1,703€0
8€0€0-€1,597€1,597€0
9€0€0-€1,491€1,491€0
10€0€0-€1,383€1,383€0
11€0€0-€1,274€1,274€0
12€0€0-€1,164€1,164€0
13€0€0-€1,053€1,053€0
14€0€0-€940€940€0
15€0€0-€826€826€0
16€0€0-€710€710€0
17€0€0-€593€593€0
18€0€0-€475€475€0
19€0€0-€356€356€0
20€0€0-€235€235€0
21€0€0-€112€112€0
22€0€0€11€0€11
23€11€0€137€0€148
24€148€4€263€0€416
25€416€12€391€0€820