Micro-foncier 2026: the simplest regime for declaring your rental income
In short
Micro-foncier applies a flat 30% allowance on unfurnished rents, with no receipts, and is available only if your gross property income does not exceed €15,000/yr. Beyond that, or by option, you move to the real property-income regime (actual expenses + déficit foncier).
The micro-foncier regime is the simplest regime for taxing rental income. If you let a property bare (unfurnished) and your gross annual rental income does not exceed €15,000, you are automatically eligible. The tax authority applies a flat allowance of 30% to your rental income and taxes you on the balance — with no supporting documents required. That said, as soon as you have a significant mortgage, the actual-expenses regime (régime réel foncier) is almost always more advantageous.
Conditions for micro-foncier in 2026
Who is eligible?
- Bare rental (location nue) only (flats, houses, unfurnished premises)
- Gross rental income of the tax household ≤ €15,000/year (total across all bare-let properties)
- Landlord must be an individual (not an SCI or any other company structure)
- Must not be benefiting from certain special schemes that expressly exclude micro-foncier: Monuments Historiques, Malraux, Périssol ancien
What excludes micro-foncier?
- Furnished rental (even ancillary) — falls under BIC rules, not rental income (revenus fonciers)
- Income > €15,000/year — compulsory switch to the actual-expenses regime
- SCI (Société Civile Immobilière) taxed at income tax (IR) — partners declare under the actual-expenses regime (régime réel foncier)
- Malraux, Monuments Historiques, Périssol schemes
The micro-foncier calculation formula
// Micro-foncier calculation 2026
taxable_base = gross_annual_rent × 0.70
tax = taxable_base × (TMI + 0.172)
// TMI = marginal tax rate (11%, 30%, 41%, 45%) + social charges (prélèvements sociaux) 17.2%
For example, with €10,000 of annual rental income and a marginal tax rate (TMI) of 30%:
- Taxable base: €10,000 × 70% = €7,000
- Income tax: €7,000 × 30% = €2,100
- Social charges (prélèvements sociaux): €7,000 × 17.2% = €1,204
- Total tax: €3,304
Micro-foncier vs actual-expenses regime: the gap by investor profile
Micro-foncier is more advantageous than the actual-expenses regime only if your real charges represent less than 30% of your gross rental income. As soon as your charges exceed 30% — which is the case for most landlords with a mortgage — the actual-expenses regime (régime réel foncier) results in a lower tax bill.
Example 1 — Property with no mortgage (micro-foncier potentially advantageous)
Rental income €10,000/year, real charges €2,500 (property tax, insurance, minor repairs), marginal tax rate 30%.
| Real charges / rental income | 25% | 25% |
| Taxable base | €7,000 (30% allowance) | €7,500 (rent − charges) |
| Tax (30% TMI + 17.2% social charges) | €3,304 | €3,540 |
→ Without a mortgage, real charges (25%) remain below 30% → micro-foncier is slightly more advantageous.
Example 2 — Property with a mortgage and works (actual-expenses regime clearly superior)
Rental income €12,000/year, real charges: mortgage interest €4,500, property tax €900, insurance €350, service charges €600, works €1,200 = total €7,550, marginal tax rate 30%.
| Real charges / rental income | 62.9% | 62.9% |
| Taxable base | €8,400 (30% allowance) | €4,450 (rent − charges) |
| Tax (30% TMI + 17.2% social charges) | €3,964 | €2,098 |
| Tax saving with actual-expenses regime | − | €1,866 less in tax |
Filing your micro-foncier tax return
The micro-foncier tax return is as straightforward as it gets:
- Declare the total gross rental income received during the year in box 4BE of the supplementary return form 2042-C
- The tax authority automatically applies the 30% allowance
- No form 2044 to complete, no supporting documents to submit (though you should retain them in case of an audit)
If you own several let properties, you must report the combined rental income from all of them — not just one. And if that combined total exceeds €15,000, the actual-expenses regime becomes compulsory for all your properties.
The €15,000 threshold: practical examples
| Situation | Micro-foncier eligible? |
|---|---|
| 1 flat, rent €950/month (€11,400/year) | ✅ Yes |
| 1 flat, rent €1,350/month (€16,200/year) | ❌ No — actual-expenses regime compulsory |
| 2 flats, rents €700 + €600/month (€15,600/year) | ❌ No — combined total exceeds €15,000 |
| 1 flat at €850/month + a cellar at €50/month (€10,800/year) | ✅ Yes — combined total < €15,000 |
| Bare-let flat + SCI (IR) with rental income | ✅ Only for income outside the SCI, if < €15,000 |
FAQ
Can I deduct property tax (taxe foncière) under the micro-foncier regime?
No. Under micro-foncier, the 30% allowance is a flat-rate deduction that replaces all real charges — including property tax (taxe foncière), mortgage interest, works, and service charges (charges de copropriété). No individual deduction is possible.
Does micro-foncier apply to income from a parking space let on its own?
Yes, provided the parking space is let bare (without any services). The micro-foncier regime applies to bare residential premises and their accessories (cellars, parking spaces) let for residential use.
Can I use micro-foncier if I own several properties?
The €15,000 threshold is assessed against the total gross rental income from all your bare-let properties combined. If the combined total exceeds €15,000, the actual-expenses regime (régime réel) applies compulsorily.
Is the micro-foncier regime ever compulsory?
No — you can always opt for the actual-expenses regime (régime réel), even if you are below the €15,000 threshold. Micro-foncier is simply the default regime, but the actual-expenses regime is always available on election.
Is it possible to generate a rental property loss (déficit foncier) under micro-foncier?
No. Under micro-foncier, the 30% allowance is always applied, even if your real charges exceed your rental income. The taxable result is always positive or nil. Only the actual-expenses regime (régime réel) allows you to create a déficit foncier (rental property loss carry-forward) that can be offset against other income.
Can income from a SCI (Société Civile Immobilière — French property holding company) benefit from micro-foncier?
No. Shares in an SCI subject to income tax generate rental income, but the SCI itself cannot use the micro-foncier regime. Partners declare their share of the result under the actual-expenses regime (régime réel foncier).
Can I switch from micro-foncier to the actual-expenses regime mid-year?
No. The election for the actual-expenses regime (régime réel) applies to the full tax year. It must be indicated when filing the income tax return and is irrevocable for three years.
In summary
- Flat 30% allowance on gross rental income — taxable base = 70% of rent
- €15,000/year threshold of gross rental income — applies automatically if not exceeded
- Bare rental (location nue) only — furnished rental falls under micro-BIC or BIC actual-expenses
- No individual deductions (no mortgage interest, no property tax, no works)
- Advantageous only if your real charges represent less than 30% of your rental income — otherwise the actual-expenses regime (régime réel foncier) is preferable
- Ultra-simple filing: box 4BE of form 2042-C, no form 2044 required
Micro-foncier or actual-expenses regime: which one benefits you?
RentValo compares both regimes for your property, your mortgage, and your marginal tax rate (TMI) in 30 seconds.
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