How to calculate the 20 15 French house rental tax?

Rental income without furniture (les revenues fonciers)

This is one of the common forms of renting houses in France, which is mainly suitable for renting unfurnished civil houses and separate taxi garages. If there is no furniture in your current house lease contract, you need to choose this option to declare. There are two main tax systems to choose from:

1. Micro-morphology of system

The tax principle of calculating rental income tax is actually very simple. Deduct various expenses (property fees, decoration fees, land tax, interest, etc.) from the rental income. ) Calculate the final profit in the lease process and tax it on this basis. On the other hand, Register Micro-Foncier assumes that all expenses (except property fees) account for 30% of the total rental income, that is, 70% of the rental income is taxable. If the owner has no loan, or the loan repayment has entered the middle and late stage, and the interest and other expenses account for a low proportion of rental income, you can choose this tax system. The requirement for choosing this tax system is that the owner's annual income does not exceed 65,438+05,000 euros. If it exceeds this amount, it is necessary to register the tax system.

2 institutional rules

This is an accountable tax system, that is, as mentioned above, the rental income is deducted from the actual expenditure as the tax basis. If the owner's loan ratio is relatively high, the interest ratio is relatively large, or other expenses (such as decoration expenses) are relatively high, you can choose this tax system. If the annual income is less than 65,438+05,000 euros, the owner can choose between two tax systems, but it should be noted that once the registration tax is selected, it cannot be changed to a micro tax system within three years.

What expenses can be deducted from rental income as expenses during the lease period? There are mainly the following points:

1 loan interest: note that it is interest, not monthly payment. According to the current interest rate, it is about 30-40% of the monthly payment.

2. Decoration expenses and daily maintenance expenses.

3 Land tax

4 Non-daily property expenses

5 Residence insurance (the part borne by the landlord)

If you choose to register for the first time, that is, micro Foncier, you only need to fill in the 4BE of the 2042 form; If you choose to register for the second time, Reel, in addition to the 2042 tax return, you need to fill in the 2044 or 2044S form (see below for details).

Furniture rental income (LeBIC)

This is an increasingly common form of leasing, especially in China, where most landlords will sign such contracts. Similar to unfurnished rental, furnished rental has two tax systems to choose from:

1 system micro BIC

This tax system can be used if the landlord's rental income from all furniture rentals does not exceed 32,900 euros. Compared with the micro fan, the loss of micro BIC is 50%, not 30%. Another difference is that micro BIC calculates rental income (including property fees) according to rent. Similarly, if the landlord has no loan, or the loan repayment has entered the middle and late stage, and the interest and other expenses account for a low proportion of rental income, you can choose this tax system.

2 Representatives of political power (LMNP· Luelle Mabel lay person)

Compared with regimeerelle without furniture, the biggest difference of regimeerelle with furniture is that it can be included in the depreciation of real estate, which will greatly increase the cost of calculating the final profit, thus greatly reducing the rental income tax, even in the first 10 year of the lease, there is basically no tax. Of course, to choose this tax system, you need to make the following preparations in advance.

Fill in p0i form and apply for Siret number from Greffe tribunal commerce.

B. If you have previously selected the micro Bic tax system, you need to write to the Inland Revenue Department before February 1 day of the tax reporting year, asking you to change from micro BIC to register reel.

C apply for CGA membership before the end of May, or within 5 months after buying a house (if you just bought it that year).

Find an accounting company to do the accounts.

In theory, accounting is not necessary, but experts still suggest that you find an accountant. On the one hand, LMNP bookkeeping is not particularly simple, accounting is professional after all, and it is unlikely to make mistakes; On the other hand, it is unlikely to be audited by the tax bureau through accounting and CGA bookkeeping. Generally, the total cost of finding an accountant and CGA is about 700 Euros, plus an extra house 120- 150 Euros, but two thirds of them can be directly deducted from the income tax as credit imports, so the actual expenses they bear are more than 200 Euros, which is still worthwhile.

Another fee to be paid is CFE (Cotisation Fonciè re des Entreprises), which is equivalent to corporate tax. Because LMNP is essentially equivalent to opening a micro company, it is necessary to pay this CFE (corporate real estate donation). The amount of this tax depends on the tax rate of the city, generally between 100-300.

Unlike renting a house without furniture, renting a house with furniture fills in the 2042 C PRO form.

How to declare non-French taxpayers?

Nowadays, more and more international students stay in France to work and live and buy a house after graduation, but at the same time, more and more friends choose to return to China or change to another country for development after buying a house. Because I have not lived in France for a long time, I am not a French taxpayer, but there will be rental income to declare for the rented property in France. How do we declare taxes?

In fact, compared with French tax residents, the tax returns of non-French tax residents are not much different. There are two main points:

1 After the French taxpayers declare their rent income, the income tax is calculated by combining the final profit with the total household income, so how much tax will be paid in the end depends on the marginal tax rate of household income tax (because the income tax in France is calculated according to the progressive system), while the non-French taxpayers are calculated according to the fixed tax rate (currently 20%), and there are also various societies around 15%.

The form filled in when filing tax returns is not the usual 2042, but 2042 NR.

In addition, the items filled in are basically the same as those of French tax residents, and all items are on one form.