What is the micro-property tax and how does it work?

Discover in a few lines everything you need to know about the micro-property tax: how it works and its advantages. Take advantage of this article to optimize the taxation of your rental income!

Calculation of property income tax

How to calculate the tax on property income under the micro-land regime?


When you receive land income from the rental of real estate and this income does not exceed a certain threshold, you can opt for the micro-land regime. This regime offers a simplification of administrative and tax procedures for landlords. Here is how to calculate the tax on property income under the micro-land system.

Determination of gross land income


To calculate the tax on property income under the micro-land regime, it is essential to start by determining the gross property income. The latter corresponds to the rents received during the year, excluding charges and tax benefits.

Flat rate reduction


Under the micro-property regime, you benefit from a flat-rate reduction of 30% on the amount of your gross rent. This reduction is applied automatically to determine the net taxable property income.

Calculation of net taxable property income


Once the 30% reduction has been applied, you obtain the net taxable property income. This amount corresponds to the basis on which the tax on property income under the micro-land regime will be calculated.

Applicable tax rate


Net taxable property income is added to your other income and subject to the progressive income tax scale. The applicable tax rate varies depending on the total amount of income received by the taxpayer.


Once the tax rate has been determined, you simply apply this rate to the amount of net taxable property income to calculate the tax on property income under the micro-land regime.

By adopting the micro-land regime, you simplify the tax management of your property income. However, it is important to verify that this regime is the most advantageous for your situation and to assess whether it is possible to benefit from other property tax exemption schemes depending on your financial objectives.

Conditions to benefit from the micro-land regime

Understanding the conditions necessary to benefit from the micro-land regime is essential to optimize your real estate taxation. This regime allows landlords to benefit from a simplified declaration of their property income and a tax reduction. Here are the main conditions to be met to benefit from this advantageous system.

The nature of the real estate concerned

The real estate covered by the micro-land regime must be bare property rented as a main residence. Furnished or seasonal rentals do not fall within this framework. In addition, accommodation must be located in France or another country in the European Economic Area (EEA).

Rent and tenant resource ceilings

To benefit from the micro-land regime, the rents received must not exceed a certain ceiling. In addition, tenants' resources must not exceed a threshold set by law. It is therefore important to check that the financial conditions of tenants meet these criteria.

The amount of annual land income

The amount of annual land income must not exceed a certain threshold to be able to benefit from the micro-land regime. This threshold is revised each year and it is necessary to ensure that the property income received corresponds to this ceiling to be able to claim the tax advantages associated with this regime.

The choice of tax regime

It is important to note that the micro-land regime is an automatic taxation regime. Thus, if the conditions to benefit from it are met, the taxpayer is automatically placed under this regime. It is still possible to opt for the real tax regime if this proves more advantageous, depending on the financial situation of the owner-lessor.

By respecting these different conditions, landlords will be able to benefit from the advantages of the micro-land regime in terms of property tax. It is recommended to do your research and ensure that all the conditions are met to optimize your real estate taxation and take full advantage of the tax reductions provided for by law.

Comparison between real regime and micro-land tenure

Advantages of the real regime for property tax

The real regime offers the possibility of deducting various expenses linked to the management of real estate, such as renovation work, loan interest, management fees, property taxes and insurance premiums. This option allows greater flexibility in the management of land income, taking into account the real expenses incurred for the maintenance and enhancement of real estate assets.

Disadvantages of the real regime for property tax

On the other hand, the real regime requires more complex and careful accounting, as well as higher management fees. In addition, it is essential to keep all invoices and proof of expenses in order to benefit from the tax deductions provided for by this regime.

Advantages of micro-landing for property tax

The micro-land estate, for its part, greatly simplifies the declaration of property income by offering a flat-rate reduction of 30%. This regime is particularly suitable for landlords whose rental income is less than 15 euros per year. It exempts from the accounting constraints of the real regime and allows simplified declaration.

Disadvantages of micro-landing for property tax

However, micro-land management does not allow the real costs linked to the management of the property to be deducted. Thus, if the expenses incurred exceed 30% of the rental income, it may be more advantageous to opt for the real regime to benefit from greater tax deductions.

Choice between the real regime and the micro-land tenure system for property tax

The choice between the real regime and the micro-property regime for property tax therefore depends on the financial situation of each taxpayer, the amount of charges incurred for the management of the property and the level of rental income generated. It is recommended to carry out an in-depth analysis of these elements in order to determine the most tax advantageous regime.

The steps to follow to opt for the micro-land tenure regime

Advantages of the micro-land regime

The micro-land tenure regime is an advantageous tax option for landlords. By opting for this regime, you benefit from a flat rate reduction of 30% on your rental income, which significantly reduces your tax base.

Eligibility conditions for the micro-land regime

To be able to benefit from the micro-land regime, your annual rental income must not exceed a certain ceiling, set at 15 euros per year. In addition, you must not have deductible expenses greater than this standard deduction of 000%.

Steps to follow to opt for the micro-land tenure regime

If you meet the required conditions, you can opt for the micro-land regime when filing your income tax return. Simply check the corresponding box and declare the amount of your gross rental income. The tax administration will then be responsible for automatically applying the 30% reduction.

Limits of the micro-land regime

It is important to note that the micro-land regime does not allow you to deduct the actual costs linked to the rental of your property. If your charges exceed the flat rate deduction of 30%, it may be more advantageous to opt for the actual tax regime. In this case, you will be able to deduct all of your expenses and depreciation.

The micro-land regime constitutes an interesting tax option for small property rentals. Before making your choice, it is recommended to precisely calculate the impact of each regime on your property taxes. Depending on your situation, the micro-property regime can allow you to benefit from advantageous taxation while simplifying your tax return.

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