LMNP simulator: régime réel or micro-BIC?
There are two ways to declare a furnished rental in France: micro-BIC, where a flat allowance is deducted from your rent, and the régime réel, where you deduct your real costs and the wear of the property. Enter your figures and see straight away which one costs you less tax.
Micro-BIC
Not eligible: your rent is above the €15,000 threshold. The régime réel applies automatically.
Régime réel
€1,884 / year
income tax €1,198 + social charges €687
Taxable profit: €3,992.
The régime réel in detail
| Rent − expenses − interest | €11,000.00 |
| Depreciation, structure (€93,500 over 50 years) | − €1,870.00 |
| Depreciation, façade and roof (€25,500 over 25 years) | − €1,020.00 |
| Depreciation, technical installations (€25,500 over 20 years) | − €1,275.00 |
| Depreciation, interior fittings (€25,500 over 15 years) | − €1,700.00 |
| Depreciation, furniture (€8,000 over 7 years) | − €1,142.86 |
| Depreciation deductible this year (art. 39 C) | − €7,007.86 |
| Taxable profit | €3,992.14 |
| Income tax, 2026 rates, TMI 30%, 1 share(s) | €1,197.64 |
| Social charges 17.2% | €686.65 |
- Urssaf threshold, short-term lets (€23,000 of rent)below the threshold
- Micro-BIC threshold, unclassified (€15,000)exceeded
Indicative simulation for a full year, with no personal use and no Urssaf registration, for a household resident in France. The building is split into components using a standard key (structure 55% over 50 years, façade and roof 15% over 25 years, technical installations 15% over 20 years, interior fittings 15% over 15 years); in the app you adjust each component, the date the property was first let and the acquisition costs. If you are registered with Urssaf (the French social contributions body), your contributions replace the 17.2% social charges.
On the régime réel already, or about to switch?
Create your file, upload your documents and let the app keep the books all the way to the tax return. Free until your first closing.
Sign upThe calculations are the app’s own: depreciation by component, the article 39 C cap, 2026 income tax rates, social charges, thresholds. Tax is calculated for a household resident in France. Non-residents pay a minimum rate on French income and sometimes different social charges; the accounting result itself does not change.
The rules behind the figures: régime réel or micro-BIC in 2026, depreciation by component, the €23,000 Urssaf threshold.