Micro-Foncier vs Régime Réel 2026: Unfurnished Rental Tax Comparison

Property owners renting out unfurnished real estate (location nue) in France must choose between two distinct tax regimes: Micro-Foncier or Régime Réel.

1. Micro-Foncier (Standard 30% Abatement)

• Eligibility: Available if your annual gross unfurnished rental income is 15,000€ or less.
• Mechanism: You receive a flat 30% tax abatement. You are taxed on 70% of your rental gross.

2. Régime Réel (Actual Expenses Deduction)

• Mechanism: Deducts 100% of actual expenses (renovation works, loan interest, property taxes, HOA fees).
• Advantage: Highly advantageous if your annual deductible expenses exceed 30% of gross rents.

Compare Your Rental Taxes Free

Determining the most profitable tax regime is easy! Compare your exact tax dues using our free Micro-Foncier vs Réel Calculator 2026. For overall income tax planning, check out our French Income Tax Estimator.