Income tax on rent, worked example, in France
This content is archived and no longer updated.
Notes
1 The property is jointly owned by husband and wife. The property is assumed to be unfurnished for tax purposes (furnished properties are subject to a different taxation scheme).
2 The micro-BIC assessment can be utilized if the rental income does not exceed €32,000. This also allows offsetting 50% of the gross income as expenses and depreciation. This assessment is applied in the first case.
3 In this case, the micro-BIC assessment does not apply because the rental income exceeds €32,000. Therefore, the costs are estimated values.
4 Depreciation expenses are deductible when calculating taxable income. Estimated values.
5 The minimum income tax rate for non-residents is 20%.
ÂStay updated with global real estate markets
Get the data behind 88 countries for $99 per month.
Latest Market Reports
Rental Yields
House Price Indices
Rent Price Indices
Square Meter Prices
Median Property Prices
Median Rent Prices
Mortgage Rates
Property Taxes
Quarterly Trackers
Quarterly Market Overviews