LMNP Simulator: Furnished Rental
Simulate your LMNP investment: micro-BIC or actual regime, depreciation, cashflow and net profitability.
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LMNP: the king of rental tax status
LMNP allows you to rent furnished with very favourable taxation thanks to depreciation under the actual regime.
Micro-BIC vs Actual
Micro-BIC: 50% flat allowance. Actual: deduction of charges + depreciation. The actual regime is almost always more advantageous.
LMNP / LMP threshold
LMP if revenue > €23,000/year AND > other professional income.
Frequently asked questions
What is depreciation?▼
Accounting deduction: ~3.3%/year (property 30 years), ~15-20%/year (furniture 5-7 years).
Can you create a tax loss?▼
Yes, carried forward 10 years. Excess depreciation without limit.
Resale taxation?▼
Private individual regime. Income tax exemption after 22 years, full after 30 years.
Is an accountant necessary?▼
Almost essential under the actual regime (€300-600/year).
Switch from micro to actual?▼
Yes, opt before 1 February. Irrevocable for 2 years.
Track your rental investments
Centralise your properties and monitor their profitability.
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