Micro-foncier flat-rate regime
The micro-foncier regime is a simplified declaration method available to bare-rental landlords whose annual rental income does not exceed €15,000. It automatically applies a 30% flat-rate allowance to gross rents with no need to itemize actual expenses, simplifying tax compliance but potentially less beneficial than the actual-expense regime when charges are high.
Key points
- Income cap: €15,000 in gross annual rental receipts.
- 30% flat-rate allowance with no need to itemize expenses.
- 70% of gross rents are included in taxable income.
- Incompatible with Malraux, historic-monument, and certain Pinel schemes.
- Switch to the actual-expense regime possible at any time, binding for a minimum of 3 years.
Frequently asked questions
Is micro-foncier always the simplest choice for a small landlord?
Administratively, yes: no supplementary tax schedule is required and the allowance is automatic. But simplicity has a cost if actual expenses — loan repayments, works, insurance — exceed 30% of rents. In that scenario, the actual-expense regime yields lower tax despite the more complex filing.
What happens if my rental receipts exceed €15,000 mid-year?
If gross rental receipts exceed €15,000 in a calendar year, the micro-foncier regime no longer applies for that year. The taxpayer must then file under the actual-expense regime, even if no formal election was previously made.
Why is micro-foncier incompatible with certain investment schemes?
Schemes such as Malraux or historic-monument incentives involve specific deductions that can exceed 30%, which can only be handled under the actual-expense regime. Allowing micro-foncier in these cases would risk stacking two tax benefits not intended by the legislature.
In practice
Claire rents an unfurnished studio for €800 a month, totaling €9,600 per year. Her actual expenses amount to only €2,400 (25% of rents). She elects micro-foncier: the 30% allowance (€2,880) exceeds her real costs, and she only needs to fill in a single line on her tax return.
Official sources
- Declaring rents from an empty dwelling · impots.gouv.fr
- Housing and financing information · ANIL
- Mortgage credit (official guide) · Service-Public.gouv.fr