Micro-foncier or actual-expense regime: comparison for an unfurnished rental
Below the micro-foncier threshold, the 30 % flat allowance applies by default; the actual-expense regime deducts your expenses and loan interest and can create a deficit chargeable against your overall income — the regime retained is the one with the lower total tax (income tax + social levies).
2026 rules — verified on September 3, 2026Free, no account
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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 rental (property income) of a household resident in France for tax purposes. Furnished rentals fall under industrial and commercial profits (micro-BIC or actual) and are not covered.
- Income tax is estimated at the marginal rate entered, assumed constant over the whole property income: the calculation models neither a change of bracket caused by the rents, nor the tax rebate, nor the family-quotient cap.
- The higher limit for charging a deficit against overall income after energy-renovation works (property moving from class E, F or G to class A to D, subject to timing conditions) is not modelled: only the ordinary limit is applied.
- Rental deficits carried forward from previous years are not taken into account: the calculation covers only the rents and expenses of the year entered.
- The micro-foncier regime is retained on the receipts threshold alone. It nevertheless does not apply, whatever the rents, when you or a member of your household own a property in a category excluded by law (CGI art. 32, 2): a historic monument, a dwelling under a depreciation scheme (Périssol, Besson new, Robien, Borloo new) or a specific deduction scheme (Besson old, Robien ZRR, ANAH agreements Borloo old and Cosse / Loc'Avantages), or shares in a property company without owning an unfurnished rental yourself. In those cases only the actual regime applies: this calculation does not check it.
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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.