LMNP simulator: micro-BIC or actual regime?
Enter your rent, your charges and the price of your property: the simulator compares the tax due under both furnished-rental regimes.
The computation is instant and stays in your browser: nothing is stored.
On these assumptions, the actual regime is taxed the least.
The actual regime is the cheaper option from the very first year.
First year (2026)
| Comparison | Micro-BIC | Simplified actual regime |
|---|---|---|
| Rent received during the year | 10 200,00 € | 10 200,00 € |
| Flat allowance | 5 100,00 € | — |
| Charges deducted | — | 6 550,00 € |
| Depreciation deducted | — | 3 650,00 € |
| Taxable result | 5 100,00 € | 0,00 € |
| Estimated income tax | 1 530,00 € | 0,00 € |
| Estimated social contributions | 948,60 € | 0,00 € |
| Estimated total | 2 478,60 € | 0,00 € |
Total over 10 years
| Comparison | Micro-BIC | Simplified actual regime |
|---|---|---|
| Taxable result | 54 583,88 € | 0,00 € |
| Estimated income tax | 16 375,18 € | 0,00 € |
| Estimated social contributions | 10 152,60 € | 0,00 € |
| Estimated total | 26 527,78 € | 0,00 € |
Gap between the two regimes 26 527,78 €
Year by year
| Year | Rent | Depreciation deducted | Micro-BIC tax | Actual regime tax | Cumulative micro-BIC | Cumulative actual regime |
|---|---|---|---|---|---|---|
| 2026 | 10 200,00 € | 3 650,00 € | 2 478,60 € | 0,00 € | 2 478,60 € | 0,00 € |
| 2027 * | 10 353,00 € | 3 932,25 € | 2 515,78 € | 0,00 € | 4 994,38 € | 0,00 € |
| 2028 * | 10 508,30 € | 4 216,11 € | 2 553,52 € | 0,00 € | 7 547,90 € | 0,00 € |
| 2029 * | 10 665,92 € | 4 501,60 € | 2 591,82 € | 0,00 € | 10 139,72 € | 0,00 € |
| 2030 * | 10 825,91 € | 4 788,75 € | 2 630,70 € | 0,00 € | 12 770,42 € | 0,00 € |
| 2031 * | 10 988,30 € | 5 077,58 € | 2 670,16 € | 0,00 € | 15 440,58 € | 0,00 € |
| 2032 * | 11 153,12 € | 5 368,11 € | 2 710,21 € | 0,00 € | 18 150,79 € | 0,00 € |
| 2033 * | 11 320,42 € | 5 660,38 € | 2 750,86 € | 0,00 € | 20 901,65 € | 0,00 € |
| 2034 * | 11 490,23 € | 5 954,41 € | 2 792,12 € | 0,00 € | 23 693,77 € | 0,00 € |
| 2035 * | 11 662,58 € | 6 250,22 € | 2 834,01 € | 0,00 € | 26 527,78 € | 0,00 € |
Years marked with an asterisk rest on tax rules that are not final: the finance act covering them has not been published, and beyond 2026 the computation reuses that year's rules.
Under the actual regime, depreciation cannot create a loss: the part not deducted is carried forward to later years.
Points to check
- Vos recettes (10 200,00 €) dépassent 5 000,00 € : la cotisation foncière des entreprises (CFE) est due (art. 1647 D CGI).
- Les recettes des années 2025 et 2024 ne sont pas renseignées : l'éligibilité au micro-BIC a été estimée à partir des recettes de 2026 (art. 50-0 CGI).
- L'immobilisation « Bien meublé — Mobilier » est totalement amortie à la clôture 2032 ; aucune dotation ne sera plus comptabilisée.
The actual regime requires bookkeeping and a set of tax statements; micro-BIC does not. The tax gap is therefore not the only criterion.
This simulator produces an indicative computation, not tax advice. Check your situation against official sources or with a professional before filing.
Cerfa box numbers must be checked against the official form for the relevant tax year before you copy anything across.
Move on to the filing
The bail.immo LMNP module reuses your rent and expenses, computes your depreciation and tells you what to report, box by box.
Open the LMNP filing helper