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 20: €2,288 of income tax and €1,312 of social contributions; -€3,687 of cash flow after the yearly tax.
Where each number comes from
Each link opens the page that calculates that figure.
- Deductible charges and taxable income Réel foncier: gross rent − interest − other deductible charges − past deficits
- Rent collected the rent of the cash-flow page (charges included)
- Deficits carried forward Used against later rental profit, oldest first; lost after 10 years
- Déficit foncier Interest part / other part, up to €10,700 against your other income at your bracket, take-back if sold within 3 years
- Déficit foncier Interest part / other part, up to €10,700 against your other income at your bracket, take-back if sold within 3 years
- Deductible charges and taxable income Réel foncier: gross rent − interest − other deductible charges − past deficits
- Cash flow before tax (rent − costs − loan payments) Cash Flow
Part 1. The tax and the cash flow, year 20income tax + social contributions; cash flow after the yearly tax
- Income tax = €7,627 × 30% = €2,288.
- Social contributions = €7,627 × 17.2% = €1,312.
- CSG tax back = €7,627 × 6.8% × 30% = €156, received in year 21.
- Cash flow before tax (rent − costs − loan payments)(-€235)
- −Income tax€2,288
- −Social contributions (17.2%)€1,312
- +CSG tax back received (from last year)€148
- +Tax saved on your other income€0
- =Cash flow after the yearly tax, year 20(-€3,687)
Income tax + social, year 20€3,600
Income tax + social, years 1–20, net of the tax saved€31,625Net 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 20-€3,687
Part 2. Every year
| Year | Taxable income | Income tax1 | Social contributions (17.2%)2 | Tax saved on your other income3 | CSG tax back earned (paid next year)4 | CSG tax back received (from last year)5 | Cash flow before tax | Cash 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 |