Describe your situation and the property. The calculator checks which French rental schemes your answers match — Jeanbrun, Denormandie, Loc'Avantages, Malraux, Monuments historiques and furnished letting (LMNP) — then compares the tax saved and the net rent you keep at the three rent levels: intermediate, social and very social.
1. Your situation
2. Rents to compare
Pre-filled with the 2026 maximum rent for your zone and living area. Type your own figures to test other rents.
€
€
€
3. Which schemes fit your answers
4. Tax benefit and net rent
⚠️ Estimates, not tax advice. This tool applies the published 2026 rules to the figures you enter, with the simplifications listed below. It does not know your full tax situation. Confirm any scheme with a notaire, an accountant or a tax adviser before you commit.
How we calculate
Standard rules (the comparison line): the better of micro-foncier (30% allowance, rent up to €15,000 a year) and the réel regime. In the réel regime, charges, loan interest and works on an existing home are deducted. A rental loss offsets other income up to €10,700 a year (€21,400 for energy works taking an F/G home to class A–D). The rest is carried forward against future rents. Works on an existing home are assumed fully deductible; enlargement or rebuilding work is not.
Tax on rent = your marginal rate plus 17.2% social charges (furnished letting: 18.6% from 2026). Non-residents pay at least 20% income tax, and 7.5% social charges if covered by EU/EEA social security.
Jeanbrun: yearly depreciation of 3.5% / 4.5% / 5.5% (new) or 3% / 3.5% / 4% (renovated older home) on 80% of the price, plus works for older homes. Capped at €8,000 / €10,000 / €12,000. Depreciation reduces the rental profit to zero at most; the unused part is carried forward. That carry-forward is our reading, pending the official guidance.
Denormandie: 2% of the cost (max €300,000) per year for 9 years, then 1% for years 10–12. Loc'Avantages: 15% / 35% / 65% of the rent (20% / 40% / 65% with an intermediary). Both count toward the €10,000 overall cap on tax breaks.
Malraux: 30% or 22% of works up to €400,000, spread over the years the works are paid (about €100,000 a year). Outside the €10,000 cap.
LMNP: the better of micro-BIC (50% allowance) and the réel regime. Under réel, the building (80% of the price plus works) is depreciated over 30 years and furniture over 7.
Net rent = rent − charges − loan interest − tax, after the scheme's benefit, averaged over the letting period. Renovation works and loan principal are not deducted, as they are part of your investment. Rents and charges are kept flat; there is no inflation, vacancy or resale.
Rent ceilings: 2026 intermediate ceilings from the tax administration (€19.71 / €14.64 / €11.80 / €10.26 per m² for A bis / A / B1 / B2–C) × the surface coefficient (0.7 + 19 ÷ m², max 1.2). Social and very-social levels are indicative; the exact Loc'Avantages ceilings are set commune by commune.
It depends on the property and your tax band. For a new flat, the Jeanbrun depreciation usually wipes out the tax on an intermediate rent; Loc'Avantages pays more as the rent gets lower; Denormandie suits older homes in town centres. The calculator compares them side by side with your own figures.
No. On an older home Jeanbrun cannot be combined with Denormandie, Malraux or Pinel, and Loc'Avantages cannot be combined with Denormandie on the same home. Choose one scheme per property.
The income-tax reductions (Denormandie, Loc'Avantages, Malraux) only help people who pay French income tax. Furnished letting (LMNP) is open to non-residents, and Jeanbrun is designed for French tax residents.
They are three capped rent levels. Intermediate is roughly 15% below market, social about 30% below and very social about 45% below, with lower tenant-income ceilings at each level. Lower rents earn a larger tax advantage.
BecomeHH
Become House Holder