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Accounting and tax
calculators

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These simulations provide estimates. For advice tailored to your circumstances, contact us.

France · 2026 estimates

SCI: income tax or corporation tax

Estimate annual tax and cash remaining from an unfurnished rental property. Property disposal tax is not included.

The prefilled amounts are examples. Replace them with your own figures.

Depreciation excludes land. Loan principal repayments reduce cash but are not tax-deductible.

Assumptions, limitations and sources

Unfurnished rental, with French tax-resident members in the same marginal tax band. Social levies on property income: 17.2%. The IR calculation applies the selected marginal rate; it does not reproduce the household’s full tax calculation. Loss relief, deductible CSG, prior reserves and setup costs are excluded. Under IS, dividends are limited to current-year profit and available cash. Tax on a future sale may change the preferred regime: this annual comparison alone cannot settle the choice.

Corporation tax for a 12-month period: 25%, or 15% on the first €42,500 then 25% if eligible (turnover ≤ €10m, fully paid-up capital and at least 75% ownership by individuals, directly or through a qualifying company). Dividends: 31.4% PFU flat tax, excluding TNS social contribution rules.

Rules checked on 19 September 2026.

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