Micro-Foncier
3 964,80 €
Régime Réel
3 304,00 €
Recommended Regime
Régime Réel
What is micro-foncier in France?
Micro-foncier is a simplified tax regime for rental income below €15,000 per year. It automatically applies a 30% flat abatement on your gross rental income to account for all expenses. You cannot deduct actual expenses under this regime.
When should I choose régime réel over micro-foncier?
Choose régime réel when your actual deductible expenses (maintenance, insurance, property management, loan interest, taxes) exceed 30% of your rental income. This often applies when you have significant loan interest or renovation costs.
What is a déficit foncier?
A déficit foncier occurs when your deductible expenses exceed your rental income under the réel regime. Up to €10,700 of this deficit (excluding loan interest) can be deducted from your overall taxable income, reducing your total tax bill.
Compliance: This calculator uses official French tax rates for 2025. Results are indicative — for complex situations, consult a tax professional.
How rental income is taxed for French landlords under micro-foncier and régime réel
How is rental income taxed in France?
Unfurnished rental income (revenus fonciers) is added to your other income and taxed at your marginal rate (11% to 45%) plus 17.2% social charges. If your gross rental income is below €15,000/year, you can use the micro-foncier regime with a 30% flat abatement. Above that, you must use the régime réel and declare actual expenses.
What expenses can landlords deduct?
Under the régime réel, you can deduct: mortgage interest, property management fees, insurance, repair and maintenance costs, property tax (taxe foncière), condominium charges (non-recoverable), professional fees, and travel to the property. On a €12,000 annual rental income with €8,000 in deductible expenses, you only pay tax on €4,000.
What is the difference between meublé and non-meublé tax rules?
Furnished rentals (meublé) are taxed as BIC, not revenus fonciers. The micro-BIC abatement is 50% (vs 30% for micro-foncier). Under the LMNP (Loueur Meublé Non Professionnel) regime, you can also depreciate the property value, which often eliminates taxable income entirely. Furnished rental gives much better tax treatment for most landlords.
What social charges apply to rental income?
Non-professional landlords pay 17.2% social charges (prélèvements sociaux: CSG 9.2%, CRDS 0.5%, solidarity 7.5%) on net rental income. Professional landlords (LMP) pay TNS social charges of about 35-45% instead. You are classified as LMP if your rental income exceeds €23,000/year AND exceeds your other professional income.
Can you create a rental deficit?
Yes. If your deductible expenses exceed rental income, you create a déficit foncier. Up to €10,700 per year can be deducted from your total income, directly reducing your tax bill. The remainder carries forward for 10 years against future rental income. This makes the régime réel very attractive when you have large repair costs or mortgage interest.
How do you declare rental income?
Micro-foncier: declare gross rent in box 4BE of your déclaration 2042. The 30% abatement is applied automatically. Régime réel: complete form 2044 with income and expenses. LMNP: file form 2031 (or 2042-C-PRO for micro-BIC). All rental income is subject to prélèvement à la source via quarterly acomptes.
DGFiP-Aligned: Based on 2025 DGFiP rates and thresholds. For personal advice, speak to a qualified expert-comptable (chartered accountant).
Disclaimer: This calculator provides estimates based on current French tax rates and thresholds for the 2025 tax year. It does not constitute professional tax, financial, or legal advice. Your actual liability may differ depending on your individual circumstances. Always consult a qualified tax adviser before making financial decisions. Read our terms
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