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Rental account — map — T3 in Melun — réel foncier · ID 05Réel foncier

Your rental account in year 20, with your numbers: the balance at the start of the year, its interest, the rent left after costs and loan payments, the tax money that comes back, minus the year’s taxes, plus any payment you make after the purchase.

← Calculation mapSee the full calculation (year-by-year table) →
+++−−−+++++€0Balance at the endof year 19−€234.60Rent left beforetaxyou add money€147.86CSG tax back€2,288Income tax€1,312Socialcontributions−€86.74Account before theyear’s taxes−€3,687Account after theyear’s taxesbelow 0€0The account endsthe year at€3,687Payments after thepurchaseBalance at theend of year 20€0€28,337Before any tax,end of year 19Accountbeforetaxes are€31,789
  • Your rental account
  • Taxes (the State)
  • Rates

Year 20: balance at the end of year 19 €0 − what the rent does not cover (costs and loan) €234.60 − income tax €2,288 − social contributions €1,312 + CSG tax back €147.86 + payments after the purchase €3,687 = €0 at the end of the year. Before any tax: €31,789.

What this calculation leaves out

  • Without a lender, the account never ends a year below 0: you pay in what is missing (« Payments after the purchase »).
  • Interest is earned (or paid) on the balance at the start of the year; the year’s tax leaves the account in the same year, and the CSG tax back arrives the year after.
  • The flat tax is only on positive interest; an overdraft cost gets no tax relief in réel foncier.
  • Works without invoices are money spent at the purchase, never in any tax; only invoiced works lower the tax (tax map).

Each amount in the worked lines is rounded to the cent, so a line can differ by €0.01.