Your tax each year — T3 in Melun — réel foncier · ID 05Réel foncierRéel foncier: (rent − the real deductible costs − past deficits) × (your bracket + 17.2%); a deficit lowers the tax on your other income

This page shows, year by year, how your rent is taxed: the taxable income, then the income tax and social contributions, and the cash left after them. Tax over years 1–20: €31,625, net of the CSG tax back and of the tax saved on your other income; of which €3,452 in year 20.

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. 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
      1. Deductible charges and taxable income Réel foncier: gross rent − interest − other deductible charges − past deficits
  3. 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
See how it’s calculated →
Part 1. From the rent to the tax, year 20
Part 2. Deductible charges, line by line, year 20
Part 3. Every year
Part 4. Déficit foncier, year by year
Part 5. Rules used, and what is simplified