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 in year 1: -€3,210, net of the CSG tax back and of the tax saved on your other income; of which -€3,210 in year 1.

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 1
Part 2. Deductible charges, line by line, year 1
Part 3. Every year
Part 4. Déficit foncier, year by year
Part 5. Rules used, and what is simplified