Deductible charges and taxable income — T3 in Melun — réel foncier · ID 05Réel foncierRéel foncier: gross rent − interest − other deductible charges − past deficits

Year 20: €12,845 of gross rent − €5,217 of deductible charges = €7,627; €7,627 taxable after past deficits.

Each link opens the page that calculates that figure.

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
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

Year:

Part 1. The deductible charges, line by line, year 20every real cost − the charges recoverable from the tenant

Loan interest
€1,600
Loan insurance
€180
Taxe foncière
€1,836
Co-ownership charges
€2,447
Home insurance
€156
Accountant fees
€0
Utilities paid by you
€0
Flat management fee€20 per rented unit (CGI art. 31): covers correspondence, travel, phone…; the model counts the bank fees in it (a choice pending your accountant)
€20
Declared works (repairs and improvements)deducted the year they are paid (year 1)
€0
− Charges recoverable from the tenant¹TEOM + recoverable co-ownership share + utilities, over the let months: not deductible (except what is still unrecovered when a tenant leaves — not modelled)
-€1,022
= Deductible charges²
€5,217
Bank fees (not deducted)already covered by the flat €20 (pending your accountant)
€24

	T3 in Melun — réel foncier · ID 05
Loan interest	€1,600
Loan insurance	€180
Taxe foncière	€1,836
Co-ownership charges	€2,447
Home insurance	€156
Accountant fees	€0
Utilities paid by you	€0
Flat management fee€20 per rented unit (CGI art. 31): covers correspondence, travel, phone…; the model counts the bank fees in it (a choice pending your accountant)	€20
Declared works (repairs and improvements)deducted the year they are paid (year 1)	€0
− Charges recoverable from the tenant¹TEOM + recoverable co-ownership share + utilities, over the let months: not deductible (except what is still unrecovered when a tenant leaves — not modelled)	-€1,022
= Deductible charges²	€5,217
Bank fees (not deducted)already covered by the flat €20 (pending your accountant)	€24

Part 2. From the rent to the taxable income, year 20gross rent − deductible charges = result; − past deficits = taxable

\text{Result of year 20} = \text{Rent collected (charges included)} - \text{The tenant’s charges in the rent} - \text{Loan interest and loan insurance} - \text{Other deductible charges}

= \text{\text{€}13{,}867} - \text{\text{€}1{,}022} - \text{\text{€}1{,}780} - \text{\text{€}3{,}437}

= \text{\text{€}7{,}627}

\text{Taxable income, year 20} = \text{Result of year 20} - \text{Past deficits used (oldest first)}

= \text{\text{€}7{,}627} - \text{\text{€}0}

= \text{\text{€}7{,}627}

Gross rent€12,845

Deductible charges, year 20€5,217

Taxable income, year 20€7,627

Part 3. Every year

Year	Gross rent¹	Loan interest and loan insurance²	Other deductible charges³	Result of the year⁴	Past deficits used⁵	Taxable income⁶
1	€9,680	-€5,476	-€26,346	-€22,142	€0	€0
2	€9,825	-€5,335	-€2,393	€2,097	-€2,097	€0
3	€9,973	-€5,189	-€2,442	€2,343	-€2,343	€0
4	€10,122	-€5,037	-€2,491	€2,594	-€2,594	€0
5	€10,274	-€4,881	-€2,541	€2,852	-€2,852	€0
6	€10,428	-€4,719	-€2,592	€3,117	-€1,556	€1,561
7	€10,585	-€4,551	-€2,645	€3,388	€0	€3,388
8	€10,743	-€4,378	-€2,699	€3,666	€0	€3,666
9	€10,904	-€4,199	-€2,753	€3,952	€0	€3,952
10	€11,068	-€4,014	-€2,809	€4,244	€0	€4,244
11	€11,234	-€3,823	-€2,866	€4,545	€0	€4,545
12	€11,403	-€3,625	-€2,924	€4,853	€0	€4,853
13	€11,574	-€3,421	-€2,984	€5,169	€0	€5,169
14	€11,747	-€3,209	-€3,045	€5,493	€0	€5,493
15	€11,923	-€2,990	-€3,107	€5,826	€0	€5,826
16	€12,102	-€2,764	-€3,170	€6,168	€0	€6,168
17	€12,284	-€2,530	-€3,235	€6,518	€0	€6,518
18	€12,468	-€2,289	-€3,301	€6,878	€0	€6,878
19	€12,655	-€2,039	-€3,368	€7,248	€0	€7,248
20	€12,845	-€1,780	-€3,437	€7,627	€0	€7,627
21	€13,038	-€1,513	-€3,508	€8,017	€0	€8,017
22	€13,233	-€1,236	-€3,579	€8,417	€0	€8,417
23	€13,432	-€951	-€3,653	€8,828	€0	€8,828
24	€13,633	-€655	-€3,728	€9,250	€0	€9,250
25	€13,838	-€349	-€3,804	€9,684	€0	€9,684