Income tax, social contributions and cash flow after tax — T3 in Melun — réel foncier · ID 05Réel foncierTaxable income × (your bracket + 17.2%), tax saved on other income, CSG tax back the next year

Year 1: €0 of income tax and €0 of social contributions; €902 of cash flow after the yearly tax.

Where each number comes from

Each link opens the page that calculates that figure.

  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. The tax and the cash flow, year 1income tax + social contributions; cash flow after the yearly tax
  • Income tax = €0 × 30% = €0.
  • Social contributions = €0 × 17.2% = €0.
  • Tax saved on your other income = €10,700 × 30% = €3,210.
  • CSG tax back = €0 × 6.8% × 30% = €0, received in year 2.
  • Cash flow before tax (rent − costs − loan payments)(-€2,308)
  • −Income tax€0
  • −Social contributions (17.2%)€0
  • +CSG tax back received (from last year)€0
  • +Tax saved on your other income€3,210
  • =Cash flow after the yearly tax, year 1€902
Income tax + social, year 1€0
Income tax + social, year 1, net of the tax saved-€3,210Net of every CSG tax back earned (the one paid the year after included) and of the tax saved on other income
Cash flow after the yearly tax, year 1€902
Part 2. Every year
YearTaxable incomeIncome tax1Social contributions (17.2%)2Tax saved on your other income3CSG tax back earned (paid next year)4CSG tax back received (from last year)5Cash flow before taxCash flow after the yearly tax6
1€0€0€0€3,210€0€0-€2,308€902
2€0€0€0€0€0€0-€2,210-€2,210
3€0€0€0€0€0€0-€2,111-€2,111
4€0€0€0€0€0€0-€2,011-€2,011
5€0€0€0€0€0€0-€1,909-€1,909
6€1,561€468€268€0€32€0-€1,807-€2,543
7€3,388€1,016€583€0€69€32-€1,703-€3,270
8€3,666€1,100€631€0€75€69-€1,597-€3,259
9€3,952€1,186€680€0€81€75-€1,491-€3,281
10€4,244€1,273€730€0€87€81-€1,383-€3,306
11€4,545€1,363€782€0€93€87-€1,274-€3,333
12€4,853€1,456€835€0€99€93-€1,164-€3,362
13€5,169€1,551€889€0€105€99-€1,053-€3,393
14€5,493€1,648€945€0€112€105-€940-€3,427
15€5,826€1,748€1,002€0€119€112-€826-€3,463
16€6,168€1,850€1,061€0€126€119-€710-€3,502
17€6,518€1,956€1,121€0€133€126-€593-€3,544
18€6,878€2,064€1,183€0€140€133-€475-€3,589
19€7,248€2,174€1,247€0€148€140-€356-€3,636
20€7,627€2,288€1,312€0€156€148-€235-€3,687
21€8,017€2,405€1,379€0€164€156-€112-€3,741
22€8,417€2,525€1,448€0€172€164€11-€3,798
23€8,828€2,648€1,518€0€180€172€137-€3,859
24€9,250€2,775€1,591€0€189€180€263-€3,923
25€9,684€2,905€1,666€0€198€189€391-€3,991