{
  "table": "rental-cash-flow-calculator-rules",
  "schema": 1,
  "version": "2026-11-11.2",
  "title": "Tax on rental income: France (unfurnished lettings) and United Kingdom",
  "doc": "Rule table read by the rental-cash-flow-calculator handlers (ctx.data['rental-cash-flow-calculator-rules']). Rates are percentage points (17.2 means 17,2 %); amounts are in the country's currency. Nothing here changes the cash-flow arithmetic, which is pure maths; these are the values the optional tax estimate uses. France: unfurnished lettings taxed as revenus fonciers (micro-foncier or régime réel), the income-tax marginal rates of the current scale and the social levies on property income. United Kingdom: Income Tax for the 2026 to 2027 tax year, with the Personal Allowance and its taper, the bands for England, Wales and Northern Ireland and the Scottish bands, the basic-rate tax reduction for residential finance costs and the property allowance. Table-level valid_from/valid_until bound the period during which this version may be relied on: the French values can change with the finance laws that take effect on 1 January, so the table must be reviewed before 1 January 2027. Entry-level valid_from/valid_until bound each value; a null valid_until means in force until changed. source_url is the primary source, source_date that source's own date (its 'checked' or 'updated' date), retrieved the date the value was read there.",
  "reviewed_on": "2026-11-11",
  "reviewed_by": "apps-calculators agent (automated research against official sources, 2026-11-11); owner review pending",
  "valid_from": "2026-11-11",
  "valid_until": "2026-12-31",
  "locale_country": {
    "fr-FR": "FR",
    "en-GB": "GB"
  },
  "countries": {
    "FR": {
      "name": {
        "fr-FR": "France",
        "en-GB": "France"
      },
      "currency": "EUR",
      "scope": {
        "fr-FR": "Location nue (revenus fonciers) par un particulier fiscalement domicilié en France. La location meublée (LMNP, micro-BIC) et les sociétés soumises à l’impôt sur les sociétés relèvent d’autres règles.",
        "en-GB": "Unfurnished lettings (revenus fonciers) by an individual resident in France for tax. Furnished lettings (LMNP, micro-BIC) and companies paying corporation tax follow other rules."
      },
      "marginal_rates": {
        "id": "fr-ir-marginal-rates",
        "rule": "Rates of the progressive income-tax scale applied to one part of quotient familial; the marginal rate (TMI) is the rate of the highest band the household reaches. The scale of 2026 (2025 income) was set by the loi de finances pour 2026; the scale for 2026 income will be set by the next finance law.",
        "legal_basis": "CGI, art. 197 (barème fixé par la loi de finances pour 2026)",
        "default": "fr-tmi-30",
        "rates": [
          { "id": "fr-tmi-0", "rate": 0, "band_from": 0 },
          { "id": "fr-tmi-11", "rate": 11, "band_from": 11601 },
          { "id": "fr-tmi-30", "rate": 30, "band_from": 29580 },
          { "id": "fr-tmi-41", "rate": 41, "band_from": 84578 },
          { "id": "fr-tmi-45", "rate": 45, "band_from": 181918 }
        ],
        "valid_from": "2026-01-01",
        "valid_until": "2026-12-31",
        "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F1419",
        "source_date": "2026-04-15",
        "retrieved": "2026-11-11"
      },
      "social_levies": {
        "id": "fr-ps-revenus-fonciers",
        "rule": "Social levies on property income from unfurnished lettings, income of 2026: CSG 9.2 %, CRDS 0.5 % and prélèvement de solidarité 7.5 %. The 1.4-point CSG increase of 2026 (total 18.6 %) does not apply to revenus fonciers; it does apply to non-professional furnished lettings.",
        "legal_basis": "Code de la sécurité sociale, art. L136-6 et L136-8 ; ordonnance n° 96-50, art. 15 ; CGI, art. 235 ter",
        "rate": 17.2,
        "parts": { "csg": 9.2, "crds": 0.5, "solidarite": 7.5 },
        "valid_from": "2026-01-01",
        "valid_until": null,
        "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F2329",
        "source_date": "2026-06-30",
        "retrieved": "2026-11-11"
      },
      "micro_foncier": {
        "id": "fr-micro-foncier",
        "rule": "When the household's gross rents from unfurnished lettings do not exceed the threshold in the year, the micro-foncier regime applies unless the owner opts for the régime réel: the taxable income is the gross rents less a flat allowance, and no actual cost is deducted. The option for the régime réel is irrevocable for option_years years.",
        "legal_basis": "CGI, art. 32",
        "threshold": 15000,
        "allowance_rate": 30,
        "option_years": 3,
        "valid_from": "2026-01-01",
        "valid_until": null,
        "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F1991",
        "source_date": "2026-04-15",
        "retrieved": "2026-11-11"
      },
      "reel": {
        "id": "fr-frais-gestion-forfaitaires",
        "rule": "Under the régime réel, the other management costs (correspondence, travel, telephone, small equipment) are deducted as a flat amount per letting unit, in addition to the actual costs that are deductible for their real amount (letting agent fees, insurance premiums, taxe foncière, non-recoverable service charges, repairs and maintenance, loan interest and borrower insurance).",
        "legal_basis": "CGI, art. 31, I-1°-e ; BOI-RFPI-BASE-20-10",
        "flat_fee_per_unit": 20,
        "valid_from": "2026-01-01",
        "valid_until": null,
        "source_url": "https://www.impots.gouv.fr/www2/fichiers/documentation/brochure/ir_2026/pdf_som/19-decla_rev_fonciers_341a364.pdf",
        "source_date": "2026-03-26",
        "retrieved": "2026-11-11"
      },
      "deficit": {
        "id": "fr-deficit-foncier",
        "rule": "A deficit under the régime réel that comes from costs other than loan interest is set against the household's total income up to global_limit a year; the rest, and the part that comes from loan interest (interest first absorbs the rents), is carried forward against property income of the following ten years. The property must stay let until 31 December of the third year after the deduction. The higher limit of 21 400 € for some energy-renovation work is not applied by the calculator.",
        "legal_basis": "CGI, art. 156, I-3°",
        "global_limit": 10700,
        "valid_from": "2026-01-01",
        "valid_until": null,
        "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F1991",
        "source_date": "2026-04-15",
        "retrieved": "2026-11-11"
      }
    },
    "GB": {
      "name": {
        "fr-FR": "Royaume-Uni",
        "en-GB": "United Kingdom"
      },
      "currency": "GBP",
      "tax_year": "2026 to 2027",
      "scope": {
        "fr-FR": "Revenus locatifs d’un particulier résident fiscal au Royaume-Uni, année fiscale du 6 avril 2026 au 5 avril 2027. Les sociétés et le régime « rent a room » relèvent d’autres règles ; depuis le 6 avril 2025, les meublés de tourisme (furnished holiday lettings) sont imposés comme les autres locations.",
        "en-GB": "Rental income of an individual who is UK resident for tax, tax year 6 April 2026 to 5 April 2027. Companies and the Rent a Room Scheme follow other rules; since 6 April 2025 furnished holiday lets are taxed like any other let."
      },
      "personal_allowance": {
        "id": "gb-personal-allowance",
        "rule": "The Personal Allowance is reduced by one-half of the adjusted net income above the income limit, down to zero.",
        "legal_basis": "Income Tax Act 2007, s35",
        "amount": 12570,
        "income_limit": 100000,
        "taper_divisor": 2,
        "valid_from": "2026-04-06",
        "valid_until": "2027-04-05",
        "source_url": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past",
        "source_date": "2026-04-06",
        "retrieved": "2026-11-11"
      },
      "bands": {
        "gb-ruk": {
          "id": "gb-bands-england-wales-ni",
          "rule": "Rates on non-savings, non-dividend income after allowances, England, Wales and Northern Ireland (the Welsh rates set by the Welsh Government give the same totals in 2026 to 2027). upto is the top of each band in income after allowances; null means no limit.",
          "legal_basis": "Income Tax Act 2007, ss 6 and 10; Finance Act 2026",
          "bands": [
            { "upto": 37700, "rate": 20 },
            { "upto": 125140, "rate": 40 },
            { "upto": null, "rate": 45 }
          ],
          "valid_from": "2026-04-06",
          "valid_until": "2027-04-05",
          "source_url": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past",
          "source_date": "2026-04-06",
          "retrieved": "2026-11-11",
          "see_also": [
            "https://www.gov.uk/income-tax-rates",
            "https://www.gov.uk/welsh-income-tax"
          ]
        },
        "gb-scotland": {
          "id": "gb-bands-scotland",
          "rule": "Scottish rates on non-savings, non-dividend income after allowances, which include rental profits. upto is the top of each band in income after allowances; null means no limit.",
          "legal_basis": "Income Tax Act 2007, s6A; Scottish rate resolution for 2026 to 2027",
          "bands": [
            { "upto": 3967, "rate": 19 },
            { "upto": 16956, "rate": 20 },
            { "upto": 31092, "rate": 21 },
            { "upto": 62430, "rate": 42 },
            { "upto": 125140, "rate": 45 },
            { "upto": null, "rate": 48 }
          ],
          "valid_from": "2026-04-06",
          "valid_until": "2027-04-05",
          "source_url": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past",
          "source_date": "2026-04-06",
          "retrieved": "2026-11-11",
          "see_also": [
            "https://www.gov.uk/scottish-income-tax"
          ]
        }
      },
      "finance_cost_relief": {
        "id": "gb-finance-cost-relief",
        "rule": "Mortgage interest and other finance costs on a residential let are not deducted from rental income; they give a tax reduction at the basic rate of the lower of: the finance costs (plus any brought forward), the property profits, and the adjusted total income above the Personal Allowance. It cannot create a refund; the finance costs not used are carried forward. From 6 April 2027 the reduction is at the property basic rate of 22 %.",
        "legal_basis": "Income Tax (Trading and Other Income) Act 2005, ss 272A and 274A",
        "rate": 20,
        "valid_from": "2020-04-06",
        "valid_until": "2027-04-05",
        "source_url": "https://www.gov.uk/guidance/changes-to-tax-relief-for-residential-landlords-how-its-worked-out-including-case-studies",
        "source_date": "2017-04-06",
        "retrieved": "2026-11-11",
        "see_also": [
          "https://www.gov.uk/hmrc-internal-manuals/property-income-manual/pim2054"
        ]
      },
      "property_allowance": {
        "id": "gb-property-allowance",
        "rule": "Gross property income not above the allowance is tax-free (full relief) and need not be reported to HMRC; the calculator then works out no tax. Above it, an individual may deduct the allowance from gross property income instead of actual expenses; it cannot create a loss and cannot be used together with the tax reduction for finance costs.",
        "legal_basis": "Income Tax (Trading and Other Income) Act 2005, Part 6A",
        "amount": 1000,
        "valid_from": "2017-04-06",
        "valid_until": null,
        "source_url": "https://www.gov.uk/guidance/tax-free-allowances-on-property-and-trading-income",
        "source_date": "2019-05-08",
        "retrieved": "2026-11-11"
      },
      "next_change": {
        "id": "gb-property-rates-2027",
        "rule": "Not used by the calculator. From 6 April 2027 property income is taxed at separate property rates of 22 %, 42 % and 47 % in England, Wales and Northern Ireland, and finance cost relief is given at 22 %.",
        "legal_basis": "Finance Act 2026, s7",
        "rates": [22, 42, 47],
        "valid_from": "2027-04-06",
        "valid_until": null,
        "source_url": "https://www.gov.uk/government/publications/changes-to-tax-rates-for-property-savings-and-dividend-income/change-to-tax-rates-for-property-savings-and-dividend-income-technical-note",
        "source_date": "2025-11-26",
        "retrieved": "2026-11-11"
      }
    }
  },
  "sources": [
    { "label": "Service-Public.gouv.fr: Impôt sur le revenu, revenus locatifs (location non meublée), F1991", "url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F1991", "date": "2026-04-15" },
    { "label": "Service-Public.gouv.fr: barème de l’impôt sur le revenu, F1419", "url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F1419", "date": "2026-04-15" },
    { "label": "Service-Public.gouv.fr: prélèvements sociaux sur les revenus du patrimoine, F2329", "url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F2329", "date": "2026-06-30" },
    { "label": "impots.gouv.fr: brochure pratique 2026, déclaration des revenus fonciers", "url": "https://www.impots.gouv.fr/www2/fichiers/documentation/brochure/ir_2026/pdf_som/19-decla_rev_fonciers_341a364.pdf", "date": "2026-03-26" },
    { "label": "BOFiP: BOI-IR-PAS-20-10-20-30, acompte sur revenus fonciers (exemples micro-foncier)", "url": "https://bofip.impots.gouv.fr/bofip/11271-PGP.html/identifiant=BOI-IR-PAS-20-10-20-30-20180515", "date": "2018-05-15" },
    { "label": "HMRC: Income Tax rates and allowances for current and previous tax years", "url": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past", "date": "2026-04-06" },
    { "label": "HMRC: Tax relief for residential landlords, how it's worked out (case studies)", "url": "https://www.gov.uk/guidance/changes-to-tax-relief-for-residential-landlords-how-its-worked-out-including-case-studies", "date": "2017-04-06" },
    { "label": "HMRC: Property Income Manual, PIM2054", "url": "https://www.gov.uk/hmrc-internal-manuals/property-income-manual/pim2054", "date": "2026-05-21" },
    { "label": "Finance Act 2025, section 25 and Schedule 5: furnished holiday lettings rules abolished from 2025 to 2026", "url": "https://www.legislation.gov.uk/ukpga/2025/8/schedule/5", "date": "2025-03-20" },
    { "label": "HMRC: Tax-free allowances on property and trading income", "url": "https://www.gov.uk/guidance/tax-free-allowances-on-property-and-trading-income", "date": "2019-05-08" },
    { "label": "GOV.UK: Scottish Income Tax", "url": "https://www.gov.uk/scottish-income-tax", "date": "2026-11-11" },
    { "label": "GOV.UK: Income Tax in Wales", "url": "https://www.gov.uk/welsh-income-tax", "date": "2026-11-11" },
    { "label": "HMRC: Change to tax rates for property, savings and dividend income, technical note", "url": "https://www.gov.uk/government/publications/changes-to-tax-rates-for-property-savings-and-dividend-income/change-to-tax-rates-for-property-savings-and-dividend-income-technical-note", "date": "2025-11-26" }
  ]
}