Fiscalité
Micro-Foncier Tax Regime
Simplified Flat-Rate Gross Income Property Tax Option
Definition
The baseline simple tax option for landlords letting raw unfurnished properties generating under 15,000 € in annual gross receipts. It skips real expense itemization by substituting a flat 30% structural deduction.
FR
Micro-Foncier
Régime fiscal simplifié d'imposition des revenus fonciers
Keywords
micro foncierabattement forfaitaireimpot locationlocation videdeclaration 2044