Free tool
LMNP Calculator: Micro-BIC vs Réel Simplifié
Discover which tax regime saves you the most. Instant results, no signup required.
Micro-BIC vs Réel Simplifié simulator
Your information
Insurance, maintenance, property tax, loan interest...
Your results
Micro-BIC
Income20 000 €
50% deduction-10 000 €
Taxable income10 000 €
Tax (bracket 30%)3 000 €
Social contributions (17.2%)1 720 €
Total due4 720 €
Réel SimplifiéRecommended
Income20 000 €
Deductible expenses-8 000 €
Depreciation-5 200 €
Taxable income6 800 €
Tax (bracket 30%)2 040 €
Social contributions (17.2%)1 170 €
Total due3 210 €
💰 Réel Simplifié saves 1 510 €/year
Réel Simplifié is more advantageous for your situation
Track your LMNP income & expenses automatically
Penry categorizes expenses, calculates depreciation, and prepares your 2031 tax form.
Understanding Micro-BIC vs Réel
Micro-BIC
✓ Simple: flat 50% deduction
✓ No detailed bookkeeping
✗ Limited to €77,700 revenue
✗ No depreciation possible
Réel Simplifié
✓ Deduct actual expenses
✓ Property & furniture depreciation
✓ Often more advantageous
✗ Bookkeeping required
⚠️ This calculator provides estimates. Consult an accountant for your specific situation.