Réel foncier tax — map — T3 in Melun — réel foncier · ID 05Réel foncier

The income tax and social contributions on this property's rent in year 20, with your numbers: rent minus the deductible charges, then your marginal rate (30.00%) and the social contributions. You said you have other taxable income: a deficit lowers the tax on it.

−ΣΣ××ΣΣΣΣ−−−××××++−××××++−€13,867Rent collected€1,022Tenant’s chargesin the rent€12,845Gross rent€1,600Loan interest€180.00Loan insurance€1,780Interest charges€1,836Property tax€2,447Co-ownershipcharges12 months12 months€13.00Home insurance permonth€156.00Home insurance€20.00Flat managementfee€4,459Charges paid€1,022Recoverable part(not deductible)€3,437Other deductiblechargesRentalincome€7,62730.00%Your marginal rate(TMI)€2,288Income tax17.20%Socialcontributions rate€1,312Socialcontributions€147.86Deductible CSGreceived€3,600Tax on thispropertyNet tax, year 20€3,4526.80%Deductible CSGrate€518.67Deductible CSG€155.60Saving received inyear 21next year€28,328Net tax, years 1to 19€31,781Net tax, years 1to 20Tax paid sofar, year20€31,625
  • The rent (your income)
  • The charges you pay
  • What lowers your tax
  • The tax (to the State)

Year 20: gross rent €12,845 − interest €1,780 − other charges €3,437 = rental income €7,627 → taxable €7,627. Income tax 30.00% = €2,288, social contributions 17.20% = €1,312, minus the deductible CSG received €147.86: net tax €3,452.

What this map does and does not model

  • Works without invoices are never in any tax calculation: they count as money spent only.
  • The other yearly expenses you entered (travel, small equipment…) are not deductible in réel foncier (the flat fee covers them): they lower the cash flow, not the tax.
  • Your marginal rate is the same every year: a big deficit could lower it — not modelled.
  • The €10,700 cap is per household: other rental properties or other rental income are not modelled (this property alone). The higher cap for energy-renovation works is not modelled either.
  • If the property is sold within 3 years of a deficit set against your other income, that saving is taken back — on the resale map.

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