Real estate tools
Rental income tax: micro or réel?
Micro-foncier or réel for an unfurnished let, micro-BIC or réel for a furnished one (LMNP, the French non-professional furnished-letting regime): compare the tax on your rent under each regime and see which costs you least, once your tax band and the social levies are taken into account.
Gross rental receipts over the year (rent excluding charges).
Per year, under the régime réel: loan interest, taxe foncière (the owner’s local property tax), insurance, works, management…
Your income tax rate (0, 11, 30, 41 or 45%).
Unfurnished letting (revenus fonciers): 17.2%. Furnished letting (LMNP): 18.6% from 2025 income onwards. The PFU flat tax does not apply to property.
30% unfurnished, 50% furnished (30% on unclassified holiday lets).
€15,000 (unfurnished / unclassified), €83,600 (long-term or classified furnished letting, 2026 receipts).
- Most favourable tax regime
- Régime réel (actual expenses)
- Estimated tax: 3 115 € a year (income tax + 17,2 % of social levies).
Micro versus régime réel
- Micro-foncier (allowance 30 %)
- 3 172 €
- Régime réel (expenses deducted)
- 3 115 €
- Saving from the better regime
- 57 €
How the figure is built
- Rate applied (TMI + social levies)
- 47,2 %
- Taxable base under the micro regime
- 6 720 €
- Deductible expenses under the régime réel
- 3 000 €
- Taxable base under the régime réel
- 6 600 €
An estimate, not advice
Indicative estimate, not a contractual offer — the actual terms depend on your own situation and are set by the institution or the tax authority. Check with a professional.
How the tax is compared
Rental income never falls under the PFU flat tax: it is taxed on the income-tax scale, through your marginal band, plus social levies — 17.2 % on an unfurnished letting, 18.6 % on a furnished one from 2025 income onwards. Under the micro regime, tax applies after a flat-rate allowance (30 % for an unfurnished let, 50 % for a furnished one, 30 % for unclassified holiday lets), as long as your receipts stay below the ceiling; under the réel regime, it is your actual costs (and, under LMNP, depreciation) that are deducted.
The tool works out the tax under both regimes, shows the more favourable one and the saving involved. It is a simplified comparison: LMNP depreciation is calculated component by component and the déficit foncier (the rental-loss offset) follows rules of its own — always check the ceilings in force.
Tax weighs on the real yield
If tax eats too large a share of your rent, other forms of property investment are taxed differently: the comparison page sets out how.
The other property calculators
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- Rental yieldGross yield, yield net of costs and net-net yield (after tax) on a rental property.
- Renegotiating / refinancing a mortgageWork out what refinancing would save you, early-repayment charges (IRA) and fees included, insurance too.
- Cost of renovation workIndicative renovation budget range per m², by level of work.
- Property capital gainEstimate the capital-gains tax due on resale (allowances, income tax, social levies, surtax).