Tax exemption calculator
Simulate your tax exemption
Indicate the price and acquisition costs of the property, the expected annual rent and charges. The calculator will allow you to find out the amount of VAT recovered and to compare the tax exemption and depreciation options available to you.
Tax reduction CENSI BOUVARD
Depreciation
The amount of VAT recovered amounts to : 0.00 €*.
The tax reduction amounts to : 0.00 € over 9 years, or 0.00 € per year**.
The rental income to be declared will be 0.00 € per year.
The rental income to be declared will be 0.00 € per year.
*Furnished rentals by private individuals are in principle exempt from VAT. In order to be subject to VAT, the furnished rental must offer conditions similar to those of a hotel by providing at least 3 of the following 4 services: 1. provision of breakfast to the tenant 2. provision of a regular cleaning service for the premises 3. provision of household linen 4. reception of customers (whether or not they are personalised) In return, the rent charged is subject to a 10% VAT rate.
**The owner must be a non-professional furnished landlord and commit to renting the property for a period of 9 years. The rented property must fall into one of the 4 categories provided for by the CENSI BOUVARD regulations. The counterpart of this option is that it is not possible to depreciate the acquisition cost in the calculation of the income from non-professional furnished rental.