Micro-foncier or actual expenses: which makes you pay less?
Your taxable rental income under both regimes, property deficit included. Unfurnished lets, 2025 income.
The better regime
To fill inFill in your rents and the number of homes to compare.
- Rents received in the year · to fill in
- Number of homes let · to fill in
- Loan interest · optional
- Property tax · optional
- Service charges · optional
- Insurance · optional
- Works · optional
- Management costs · optional
- Scheme ruling out micro-foncier · optional
With Kivlo
Your 2044, already filled in.
Kivlo files your rents and charges all year, as they go through your account, and prefills your 2044 return. All you do is check it.
The better regime To fill in
The other questions that come up at this point
- Tax and returnsLMNP: micro-BIC or actual?Your taxable result, depreciation included.Compare
- Tax and returnsWhat yield for this property?Gross yield, net yield and monthly cash flow.Compute the yield
- Rent and rulesHow much can I raise my rent this year?The IRL review, computed with the latest INSEE index.Compute the review
- Tax and returnsWhat does my agency cost me?Its fees against the Kivlo subscription.Compute the savings
Micro-foncier or actual expenses: your questions.
A household whose unfurnished rents do not exceed €15,000 a year, all properties combined, and who is not under a scheme that rules it out (Loc'Avantages, Cosse, historic monument, depreciation…). Pinel alone does not rule it out. Above €15,000, actual expenses apply automatically.
When your deductible expenses exceed 30% of your rents: the micro-foncier flat allowance is then lower than your real expenses. A year of large works or a recent loan is often enough.
Rents absorb loan interest first. What is left over, coming from other expenses, is deducted from your overall income up to €10,700 a year, raised to €15,300 for a Périssol or Cosse property; the simulator uses €10,700. The rest, and the share due to interest, is carried forward to your property income of the next ten years.
Three years, for all the household's property income. After that, the option renews each year as long as you file a 2044, and you can go back to micro-foncier.
The €10,700 limit is raised by the amount of works that take the home from an E, F or G rating to A, B, C or D, paid between 2023 and 2027, up to €21,400. The simulator does not apply it: if that is your case, actual expenses are at least as favourable as shown.
Nothing is stored: the calculation runs in your browser. The amounts you enter are sent nowhere, and no account is needed.