Free tool
LMNP Simulator: simulate tax and depreciation, micro-BIC vs actual-expenses
Free LMNP estimation in real time: compare micro-BIC and actual-expenses, calculate depreciation and see your annual tax saving.
LMNP simulator: the essentials in 30 seconds
An LMNP simulator compares your tax between micro-BIC (50% flat allowance) and the actual-expenses regime (deductible costs + depreciation).
The actual-expenses regime becomes more favourable as soon as costs + interest + depreciation exceed 50% of the rent — a frequent case with a loan.
RentValo computes both regimes with a tested, verified calculation engine, free and without signup, in 2 minutes.
Property tax, service charges, insurance, management…
Initial furniture investment
Your marginal income tax rate
Comparative results
Micro-BIC tax (50% allowance)
2 916€/an
Taxable base: 6 000 €
Estimated actual costs tax
4 027€/an
Furniture depreciation: 714 €/yr
Saving: actual costs vs micro
-1 111€/an
Micro-BIC is more advantageous
⚠️ Simplified estimate — furniture depreciation only (building excluded, as the purchase price is not requested here). For a full simulation with building depreciation (30 years), real taxable profit and a 20-year projection, use the full simulator →
Free LMNP simulator — what RentValo calculates
RentValo's LMNP simulator is the only online tool that compares micro-BIC and the actual-expenses regime (régime réel) in real time against your own situation, using your exact figures. No generic estimates: you enter the purchase price, the rent, your deposit, your marginal tax rate and your real charges — RentValo computes the exact tax under both regimes and shows you which one saves you more.
LMNP depreciation: the full logic
Under the actual-expenses regime, RentValo automatically splits your property into three depreciable components to work out your net taxable base:
- Building— excluding land (estimated at 15% of value): depreciated over 30 years at 3.33%/yr
- Furniture— depreciated over 7 years at 14.3%/yr
- Works— depreciated over 10 years at 10%/yr
Land is never depreciable. Our full LMNP simulator isolates it automatically to compute the net depreciable base, and projects the stock of Deferred Depreciation (amortissements réputés différés, ARD) year by year.
Why use our full LMNP simulator?
- ✓Year-by-year LMNP depreciation — ARD stock, taxable profit, actual tax
- ✓Instant micro-BIC vs actual-expenses comparison — the right regime for your situation appears in 30 seconds
- ✓10 and 20-year projection — rents indexed to the IRL, outstanding capital, estimated property value, cumulative cashflow
- ✓Resale simulation built in — 2025 Finance Act depreciation add-back included in the capital gains calculation
- ✓Lylia AI included — analysis of your simulation and recommendation of the optimal regime
- ✓Completely free — basic simulation with no signup, immediate results
Our free LMNP simulator is built both for first-time investors who want to pick the right regime before buying and for landlords already on micro-BIC who want to estimate what they would gain by switching to the actual-expenses regime. LMNP depreciation is simulated from the outset, with no manual calculation on your part.
LMNP Micro-BIC: how does it work?
Micro-BIC is the default regime for non-professional furnished landlords (LMNP) whose annual income does not exceed €77,700 (2025 income — threshold raised to €83,600 for 2026 income). The tax authority automatically applies a flat allowance of 50% to your rents: you are taxed on only half of your income, at your marginal tax rate + 18.6% social levies (the rate applicable to non-professional BIC income since the 2026 Social Security Financing Act).
Advantage: no accounting, simplified declaration. Disadvantage: if your real charges exceed 50% of rents, you pay more tax than with the actual costs regime. Micro-BIC is advantageous for properties with few charges and no mortgage.
// LMNP Micro-BIC tax
Tax = Rents × 50% × (marginal rate + 18.6%)
LMNP Actual costs regime: depreciation
Under the simplified actual-expenses regime you deduct all of your real charges and depreciate the property in your accounts. Depreciation is not a cash outflow — it is an accounting charge that reduces your taxable base every year, often to zero.
Building
30 years
~3.33%/yr
Excl. land (15% non-depreciable)
Furniture
7 years
~14.3%/yr
Furniture, appliances, bedding…
Works
10 years
~10%/yr
Renovation, installation, fittings
⚠️ LFI 2025: since 16 February 2025, depreciation deducted under LMNP actual costs is added back into the capital gains calculation at resale. This reduces the tax advantage on exit. Exception: student, senior and disabled person residences.
When to choose the actual costs regime?
Simple rule:
If your real charges exceed 50% of your rents, the actual costs regime is more advantageous than micro-BIC.50 %
In practice, as soon as there is a mortgage, significant works or a high-value property, the actual costs regime almost always wins thanks to depreciation.
Micro-BIC suited if:
- • Cash purchase, no mortgage
- • Charges < 50% of rents
- • Small property, little furniture
- • You want to avoid accounting
Actual costs suited if:
- • Mortgage (deductible interest)
- • Significant furniture and/or works
- • High-value property (substantial building depreciation)
- • Charges > 50% of rents
FAQ — LMNP
What is the micro-BIC LMNP threshold?
€77,700 in annual receipts for standard long-term furnished rentals (2025 threshold). For classified tourist rentals, the same threshold applies since the 2024 Finance Act (the old 71% allowance was removed — now 50%). For non-classified tourist rentals: €15,000/year with a 30% allowance. Above these thresholds, the actual costs BIC regime is mandatory.
What is LMNP depreciation?
Under the LMNP actual costs regime, you deduct a fraction of the property value from your taxable income each year. The building depreciates over 30 years (~3.33%/yr), furniture over 7 years (~14.3%/yr), works over 10 years. The land (about 15% of value) is not depreciable. These deductions often eliminate tax entirely for 10–15 years.
Can LMNP deficits be carried forward?
Yes, but only against furnished BIC income in subsequent years, with no time limit. Unlike the actual property income regime, the LMNP deficit cannot be offset against global income. Under LMNP actual costs, if your charges and depreciation exceed your rents, the surplus carries forward indefinitely against future furnished rental income.
What is the difference between LMP and LMNP?
LMP (Professional Furnished Landlord) status applies automatically if your furnished rental receipts exceed €23,000/year AND represent more than 50% of your household's professional income. Under LMP actual costs, deficits offset global income without cap — very powerful for large portfolios. In return, TNS self-employed contributions apply (~35% of profit, with a minimum flat charge of about €1,200/year due even at a loss). LMNP only pays social charges on property income (18.6% on furnished lettings since LFSS 2026).
How is LMNP depreciation calculated in 2026?
Under LMNP réel (the actual-expenses regime), depreciation is calculated on three components: the building (purchase price excluding land, estimated at 15% of value) depreciated over 30 years at 3.33%/yr; furniture depreciated over 7 years at 14.3%/yr; works depreciated over 10 years at 10%/yr. Land is never depreciable. RentValo performs this calculation automatically from the purchase price you enter, and projects the stock of Deferred Depreciation (ARD) year by year. Since the 2025 Finance Act (art. 84), depreciation that has been deducted is added back into the capital gains calculation for disposals from 15 February 2025 — our LMNP simulator factors this in.
What is the difference between micro-BIC and the LMNP actual-expenses regime?
Micro-BIC applies a flat 50% allowance to your gross rents: you are taxed on only half of your income, with no need to justify your charges. The actual-expenses regime (régime réel simplifié BIC) lets you deduct all of your real charges PLUS depreciation of the property and the furniture. For the vast majority of LMNP investors with a mortgage, the actual-expenses regime brings tax down to zero for 10 to 15 years, where micro-BIC generates tax immediately. Our free LMNP simulator compares both regimes in real time against your situation.
How does the 2026 Jeanbrun depreciation scheme work?
The scheme known as « Jeanbrun » — officially « Relance logement », created by article 47 of the 2026 Finance Act — introduces a depreciation mechanism for unfurnished lettings, previously reserved for LMNP and SCI IS. It allows unfurnished landlords to deduct a depreciation charge of 3% to 5.5%/yr on the acquisition price (land valued at a flat 20%), capped at €8,000/yr — raised to €12,000/yr for social and very social housing — and subject to conditions (a 9-year letting commitment, rent caps, acquisitions between 21 February 2026 and 31 December 2028). RentValo has built the Jeanbrun calculation into its simulator: you can compare the tax impact of this scheme against micro-foncier and the standard actual-expenses property income regime.
Is RentValo free for simulating an LMNP?
Yes. RentValo's LMNP simulator is completely free and requires no signup. You get immediate access to the full calculation: micro-BIC vs actual-expenses comparison, depreciation, monthly cashflow, 10/20-year projection and resale simulation. In-depth analysis by the Lylia AI (detailed report, tax recommendations, comparison of every applicable tax regime) is available from €13 per analysis or on subscription.
Go further
Simulate your full investment
All applicable tax regimes compared (LMNP micro-BIC, LMNP actual costs, LMP actual costs, SCI IS, micro-foncier…), IRR on deposit, monthly cash flow and 20-year wealth projection.
Simulate my LMNP investment →Free signup · No credit card · Building depreciation included
Indicative analysis tool — does not constitute tax or legal advice. Tax rules may change. Consult a qualified accountant for your personal situation.