Gross and net rental yield
The gross yield compares the rent collected with the total cost of the transaction (price, acquisition costs and works); the net yield deducts the costs you bear; the net-of-tax yield also deducts the tax on rental income, income tax and social levies included.
2026 rules — verified on September 3, 2026Free, no account
This content is part of the path: Renting out a furnished holiday let· Step 2 of 10· Next step: LMNP simulator: micro-BIC or actual-cost regime
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Sources and assumptions
- service-public.gouv.fr — F1991 — tax year 2026, verified on September 3, 2026
Excerpt from the source : « Les règles diffèrent selon que le montant annuel de vos revenus fonciers (charges non comprises) est inférieur ou supérieur à 15 000 €. Si vos revenus ne dépassent pas 15 000 €, vous serez automatiquement soumis au régime micro-foncier. »
- service-public.gouv.fr — F1991 — tax year 2026, verified on September 3, 2026
Excerpt from the source : « Vous avez droit à un abattement forfaitaire de 30 %, représentatif de frais, sur vos revenus fonciers. »
- service-public.gouv.fr — F1991 — tax year 2026, verified on September 3, 2026
Excerpt from the source : « La part du déficit qui résulte des dépenses autres que les intérêts d'emprunt est déductible de votre revenu global dans la limite de 10 700 €. »
- service-public.gouv.fr — F1991 — tax year 2026, verified on September 3, 2026
Excerpt from the source : « La part du déficit foncier qui dépasse 10 700 € et celle liée aux intérêts d'emprunt sont déductibles de vos revenus fonciers des 10 années suivantes. »
- service-public.gouv.fr — F1991 — tax year 2026, verified on September 3, 2026
Excerpt from the source : « Si vous choisissez le régime réel, cette option sera irrévocable pendant 3 ans. »
- service-public.gouv.fr — F2329 — tax year 2026, verified on September 3, 2026
Excerpt from the source : « Contribution sociale généralisée (CSG) 9,2 % / Contribution au remboursement de la dette sociale (CRDS) 0,5 % / Prélèvement de solidarité 7,5 % / TOTAL 17,2 % »
Calculation assumptions
- The calculation covers an UNFURNISHED letting in France, taxed as property income (revenus fonciers). Furnished letting (LMNP, industrial and commercial profits, depreciation of the property), short-term letting, a property company subject to corporation tax and rental investment schemes are not modelled.
- The cash flow shown is that of a purchase paid in cash: no loan repayment is deducted from it, and no loan interest is deducted from the property income. Work out the instalment with the mortgage instalment calculator, then subtract it from the cash flow to get the real monthly effort.
- The works entered are included in the total cost of the transaction, in the denominator of every yield. They are not deducted from the property income of the year: maintenance, repair or improvement works would be, under the actual-expenses regime, which would lower the tax of the year they are paid.
- The marginal tax rate entered is applied to the whole property income: the calculation does not move the household into another bracket, although substantial rent can do so.
- The calculation covers a single year, at the amounts entered: neither rent indexation, nor changes in costs and property tax, nor any capital gain or loss on resale are taken into account.
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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.