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Last update: May 11, 2026
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  3. Compare tax regimes

Compare tax regimes

Micro-foncier, micro-BIC, reel, LMNP: find the most advantageous regime.

Parameters

EUR
EUR
EUR
EUR

Results

Real (unfurnished)

Recommended regime

Annual tax

755 EUR

Net income

8 845 EUR

Micro-Foncier

Annual tax

3 172 EUR

Net income

6 428 EUR

Comparison

Multi-criteria analysis

Tips & recommendations

With 3 000 EUR in expenses, the real regime is more advantageous than micro.

LMNP Real

Allows depreciating the property and furniture.

Micro limits

Micro-foncier: 15,000 EUR/year. Micro-BIC: 77,700 EUR/year.

Understanding rental tax regimes

In France, rental income is taxed according to the chosen regime. Micro-foncier (unfurnished rental) offers a 30% deduction on rent below 15,000 EUR/year. Micro-BIC (furnished rental) offers a 50% deduction.

The real expense regime allows deducting actual charges (loan interest, works, insurance, property tax) from income. It is often more advantageous when charges exceed the flat-rate deduction.

LMNP status (Non-Professional Furnished Rental) under the real regime also allows deducting property and furniture depreciation, which can greatly reduce or eliminate taxation for several years.

Frequently asked questions

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Go further with a full analysis

  • 4 tax regimes compared
  • Detailed location score
  • Professional PDF export
Create my free analysis

For a complete property analysis, try Buy&Rent

4 compared tax regimes, location score, market data and PDF/Excel exports, free of charge.

  • Automatic comparison of 4 tax regimes
  • Location score based on 30+ criteria
  • Professional PDF and detailed Excel export
Analyze a property

The results of this tool are provided for informational purposes only and do not constitute investment advice. Consult a professional before making any decision.

Recommended regime

755EUR