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Micro-foncier or real regime: both bases side by side
For an unfurnished let, micro-foncier deducts 30% of the rent; the real regime deducts actual charges and loan interest. The calculation gives the taxable base under each regime, and any deficit under the real regime. The choice of regime is yours.
Example
€6,720.00 · €5,400.00
€9,600.00 of rent, €2,400.00 of interest and €1,800.00 of charges: base of €6,720.00 under micro-foncier, €5,400.00 under the real regime.
Rules applied
- Micro-foncier: gross rent from all the household's unfurnished lets up to €15,000 a year, 30% allowance standing for all charges.
- The option for the real regime is made by filing form 2044; it lasts three years and is irrevocable during that period.
- Under the real regime, the deficit from charges other than loan interest is deductible from total income up to €10,700 a year, provided the property stays let for three years. Interest and any excess are carried forward against property income for the next ten years.
- Not taken into account: the cap raised to €15,300 (Périssol, Cosse) or, by option, to €21,400 for energy renovation works taking the home from E, F or G to A, B, C or D (expenses paid 2023 to 2027), and schemes that exclude micro-foncier.
- These are bases, not a tax: income tax and social charges depend on the household's total income.
Indicative calculation, based on the figures entered and the rules cited on this page. It is not legal, tax or financial advice, nor a recommendation to buy, sell or take any action.
Sources: art. 31, 32 and 156 of the French tax code; BOFiP BOI-RFPI-DECLA-10; economie.gouv.fr, “Tout savoir sur le déficit foncier”. Rules checked on 6 October 2026.