Free tool

LMNP Amortization Calculator

Calculate your deductible depreciation under Réel Simplifié. See how much you save in taxes.

Asset values

30 ans

80% of value (excl. land)

10 ans

Bed, sofa, table, storage...

7 ans

Washer, oven, fridge...

15 ans

Paint, flooring, bathroom...

Building

Value: 150 000 € · 30 ans

4 000 €/yr

Furniture

Value: 12 000 € · 10 ans

1 200 €/yr

Appliances

Value: 3 000 € · 7 ans

429 €/yr

Renovation

Value: 8 000 € · 15 ans

533 €/yr

Total depreciation: 6 162 €/yr

💰 Estimated tax savings (TMI 30% + 17.2%): 2 908 €/yr

Track depreciation automatically

Penry calculates and tracks depreciation year after year. Never miss a deduction.

How does LMNP depreciation work?

Principle

✓ Only under Réel regime (not Micro-BIC)

✓ Cost spread over useful life

✓ Reduces taxable income each year

✓ Cannot create a deficit (capped at income)

Standard durations

🏠 Building: 25-40 years (avg. 30 years)

🛋️ Furniture: 7-10 years

📺 Appliances: 5-7 years

🔧 Renovations: 10-15 years

⚠️ This calculator provides estimates. Consult an accountant for your specific situation.