Calculator tool · No sign-up required
Simulator Property deficit
Distinguish the deficit deductible against your overall income from the portion carried forward against your rental income.
Understand how it works and the conditions →Hypothetical example
Your result in detail
Deficit deductible from total income
- Deficit carried forward against property income
- 12 800 €
- Indicative income tax (IR) saving at a constant TMI
- 3 210 €
- Remaining taxable rental income
- 0 €
Estimate limited to the assumptions below. It does not confirm the property’s eligibility and does not replace a tax study or a financing agreement.
Transparent method
What this tool calculates
Rents first cover interest. The deficit arising from other charges is deductible against overall income within the ordinary limit of €10,700 (€21,400 for certain energy-renovation works paid up to 31 December 2027, not modelled here). The remainder, including the interest deficit, can be carried forward against property income under the statutory conditions. The immediate saving shown relates only to the overall deduction at a constant TMI (marginal tax bracket).
Assumptions and limits of the calculation
- Unfurnished letting under the actual-expenses regime, covering all rental income and property charges of the household for the year entered, excluding earlier carry-forwards. Interest does not create a deficit deductible from overall income.
- Standard ceiling of 10 700 €, with carry-forward over ten years possible. Only tax-deductible expenses are entered: construction, reconstruction and extension excluded. The ceiling is raised to 21 400 € for energy renovation works that move the property out of energy classes E, F or G (at least D after works), paid up to 31 December 2027. This increased ceiling is not applied here, so the result is understated.
- In particular, the letting must be maintained until 31 December of the third year following the global deduction. The actual saving depends on your income and the progressive scale.
Questions about the simulator
Is the result an offer or an eligibility confirmation?
No. The calculation is based on the assumptions entered and the method shown. The conditions of the property, the contract, your household and the financing must be checked before any decision.
Do you need to leave your details to see the result?
No. The simulator works without registration. The figures you enter are used for the calculation in your browser; you then choose whether to contact JL HOME.
What is the calculation method?
Rents first cover interest. The deficit arising from other charges is deductible against overall income within the ordinary limit of €10,700 (€21,400 for certain energy-renovation works paid up to 31 December 2027, not modelled here). The remainder, including the interest deficit, can be carried forward against property income under the statutory conditions. The immediate saving shown relates only to the overall deduction at a constant TMI (marginal tax bracket).
Continue the calculations
Official sources used for the method
