{
  "table": "rental-yield-calculator-rules",
  "schema": 1,
  "version": "2026-11-11.1",
  "title": "Rental income tax rules for the yield after tax: France and United Kingdom",
  "doc": "Rule table read by the rental-yield-calculator handler (ctx.data['rental-yield-calculator-rules']). The gross and net yields are pure arithmetic and need nothing from this table; it holds only what the optional after-tax estimate uses. Rates and shares are percentage points (17.2 means 17,2 %); amounts are in the country's currency. France: the marginal rates of the income tax scale (barème de l'impôt sur le revenu) the person picks from, the micro-foncier allowance and threshold, the flat 20 EUR management deduction of the régime réel, the cap on a rental deficit set against other income, the micro-BIC allowance, minimum and threshold for long-term furnished lets, and the social levies on rental income of 2026 (17.2 % on unfurnished lets, 18.6 % on non-professional furnished lets). United Kingdom: the Income Tax rates of the 2026 to 2027 tax year (England, Wales and Northern Ireland; Scotland) and the property allowance. Table-level valid_from/valid_until bound the period during which this version may be relied on: French income rules are confirmed for income of 2026, and the finance act for 2027 may change them, 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 (the date it says it was checked or updated), 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",
      "marginal_rates": [
        {
          "id": "fr-tranche-1",
          "rate": 0,
          "name": {
            "fr-FR": "tranche à 0 %",
            "en-GB": "0% band"
          },
          "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",
          "note": "Barème progressif applicable aux revenus de 2025, fixé par la loi de finances pour 2026. The rates of the scale for income of 2026 are set by the finance act for 2027."
        },
        {
          "id": "fr-tranche-2",
          "rate": 11,
          "name": {
            "fr-FR": "tranche à 11 %",
            "en-GB": "11% band"
          },
          "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"
        },
        {
          "id": "fr-tranche-3",
          "rate": 30,
          "name": {
            "fr-FR": "tranche à 30 %",
            "en-GB": "30% band"
          },
          "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"
        },
        {
          "id": "fr-tranche-4",
          "rate": 41,
          "name": {
            "fr-FR": "tranche à 41 %",
            "en-GB": "41% band"
          },
          "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"
        },
        {
          "id": "fr-tranche-5",
          "rate": 45,
          "name": {
            "fr-FR": "tranche à 45 %",
            "en-GB": "45% band"
          },
          "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"
        }
      ],
      "rules": {
        "micro_foncier_allowance": {
          "value": 30,
          "unit": "percent",
          "name": {
            "fr-FR": "abattement forfaitaire du micro-foncier",
            "en-GB": "micro-foncier flat allowance"
          },
          "legal_basis": "Code général des impôts, art. 32",
          "valid_from": "2026-01-01",
          "valid_until": "2026-12-31",
          "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F1991",
          "source_date": "2026-04-15",
          "retrieved": "2026-11-11"
        },
        "micro_foncier_threshold": {
          "value": 15000,
          "unit": "EUR",
          "name": {
            "fr-FR": "plafond de revenus fonciers du micro-foncier, pour tout le foyer",
            "en-GB": "micro-foncier ceiling on the household's rental income"
          },
          "legal_basis": "Code général des impôts, art. 32",
          "valid_from": "2026-01-01",
          "valid_until": "2026-12-31",
          "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F1991",
          "source_date": "2026-04-15",
          "retrieved": "2026-11-11"
        },
        "unfurnished_social_rate": {
          "value": 17.2,
          "unit": "percent",
          "name": {
            "fr-FR": "prélèvements sociaux sur les revenus fonciers de 2026",
            "en-GB": "social levies on 2026 unfurnished rental income"
          },
          "legal_basis": "CSG 9,2 %, CRDS 0,5 %, prélèvement de solidarité 7,5 % ; revenus fonciers kept at 9,2 % of CSG by CSS art. L136-8, IV (LFSS 2026, art. 12)",
          "valid_from": "2026-01-01",
          "valid_until": "2026-12-31",
          "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F2329",
          "source_date": "2026-06-30",
          "retrieved": "2026-11-11"
        },
        "reel_flat_management_fee": {
          "value": 20,
          "unit": "EUR",
          "name": {
            "fr-FR": "frais de gestion forfaitaires du régime réel, par local",
            "en-GB": "flat management deduction of the régime réel, per property"
          },
          "legal_basis": "Code général des impôts, art. 31, I, 1°, e; BOI-RFPI-BASE-20-10 § 240",
          "valid_from": "2026-01-01",
          "valid_until": "2026-12-31",
          "source_url": "https://bofip.impots.gouv.fr/bofip/5804-PGP.html/identifiant=BOI-RFPI-BASE-20-10-20160706",
          "source_date": "2016-07-06",
          "retrieved": "2026-11-11",
          "note": "Also in the 2026 income tax brochure (impots.gouv.fr, revenus fonciers, line 222: « Autres frais de gestion : 20 € par local »)."
        },
        "foncier_deficit_cap": {
          "value": 10700,
          "unit": "EUR",
          "name": {
            "fr-FR": "plafond d’imputation du déficit foncier sur le revenu global",
            "en-GB": "cap on a rental deficit set against other income"
          },
          "legal_basis": "Code général des impôts, art. 156, I, 3°",
          "valid_from": "2026-01-01",
          "valid_until": "2026-12-31",
          "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F1991",
          "source_date": "2026-04-15",
          "retrieved": "2026-11-11"
        },
        "micro_bic_allowance": {
          "value": 50,
          "unit": "percent",
          "name": {
            "fr-FR": "abattement du micro-BIC pour une location meublée de longue durée",
            "en-GB": "micro-BIC allowance on a long-term furnished let"
          },
          "legal_basis": "Code général des impôts, art. 50-0",
          "valid_from": "2026-01-01",
          "valid_until": "2026-12-31",
          "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F32744",
          "source_date": "2026-04-15",
          "retrieved": "2026-11-11"
        },
        "micro_bic_minimum_allowance": {
          "value": 305,
          "unit": "EUR",
          "name": {
            "fr-FR": "abattement minimal du micro-BIC",
            "en-GB": "minimum micro-BIC allowance"
          },
          "legal_basis": "Code général des impôts, art. 50-0",
          "valid_from": "2026-01-01",
          "valid_until": "2026-12-31",
          "source_url": "https://entreprendre.service-public.gouv.fr/vosdroits/F23267",
          "source_date": "2026-05-13",
          "retrieved": "2026-11-11",
          "see_also": ["https://www.service-public.gouv.fr/particuliers/vosdroits/F32744"],
          "note": "« Le montant de l’abattement ne peut pas être inférieur à 305 €. » F32744 states the effect: no tax on receipts under 305 €."
        },
        "micro_bic_threshold": {
          "value": 83600,
          "unit": "EUR",
          "name": {
            "fr-FR": "plafond de recettes du micro-BIC pour une location meublée de longue durée (revenus de 2026)",
            "en-GB": "micro-BIC ceiling for a long-term furnished let (2026 income)"
          },
          "legal_basis": "Code général des impôts, art. 50-0",
          "valid_from": "2026-01-01",
          "valid_until": "2026-12-31",
          "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F32744",
          "source_date": "2026-04-15",
          "retrieved": "2026-11-11",
          "see_also": ["https://entreprendre.service-public.gouv.fr/vosdroits/F23267"],
          "note": "77 700 € for income of 2025. The regime ends only after two years in a row above the ceiling: it does not apply in year N when receipts exceeded it in both N-1 and N-2 (Entreprendre.Service-Public.fr F23267, checked 2026-05-13)."
        },
        "furnished_social_rate": {
          "value": 18.6,
          "unit": "percent",
          "name": {
            "fr-FR": "prélèvements sociaux sur les revenus de location meublée non professionnelle de 2026",
            "en-GB": "social levies on 2026 non-professional furnished rental income"
          },
          "legal_basis": "CSG 10,6 %, CRDS 0,5 %, prélèvement de solidarité 7,5 % (Code de la sécurité sociale, art. L136-6 et L136-8 ; loi n° 2025-1403 du 30 décembre 2025 de financement de la sécurité sociale pour 2026, art. 12)",
          "valid_from": "2025-01-01",
          "valid_until": "2026-12-31",
          "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F2329",
          "source_date": "2026-06-30",
          "retrieved": "2026-11-11",
          "see_also": ["https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000053226384"],
          "note": "The CSG rise to 10,6 % applies to the incomes of CSS art. L136-6 from the taxation of income of 2025 (LFSS 2026, art. 12, II), so furnished letting income of 2025 already bears 18,6 %. Revenus fonciers (L136-6, I, a) keep 9,2 % of CSG (L136-8, IV)."
        }
      }
    },
    "GB": {
      "name": {
        "fr-FR": "Royaume-Uni",
        "en-GB": "United Kingdom"
      },
      "currency": "GBP",
      "marginal_rates": [
        {
          "id": "gb-personal-allowance",
          "rate": 0,
          "name": {
            "fr-FR": "dans l’abattement personnel (Personal Allowance)",
            "en-GB": "within the Personal Allowance"
          },
          "valid_from": "2026-04-06",
          "valid_until": "2027-04-05",
          "source_url": "https://www.gov.uk/income-tax-rates",
          "source_date": "2026-11-11",
          "retrieved": "2026-11-11"
        },
        {
          "id": "gb-basic",
          "rate": 20,
          "name": {
            "fr-FR": "taux de base",
            "en-GB": "basic rate"
          },
          "valid_from": "2026-04-06",
          "valid_until": "2027-04-05",
          "source_url": "https://www.gov.uk/income-tax-rates",
          "source_date": "2026-11-11",
          "retrieved": "2026-11-11",
          "note": "England and Northern Ireland; the Welsh rates are the same in 2026 to 2027 (https://www.gov.uk/welsh-income-tax). From 6 April 2027, property income in England, Wales and Northern Ireland is due to be taxed at separate rates of 22%, 42% and 47% (HMRC technical note, 26 November 2025)."
        },
        {
          "id": "gb-higher",
          "rate": 40,
          "name": {
            "fr-FR": "taux supérieur",
            "en-GB": "higher rate"
          },
          "valid_from": "2026-04-06",
          "valid_until": "2027-04-05",
          "source_url": "https://www.gov.uk/income-tax-rates",
          "source_date": "2026-11-11",
          "retrieved": "2026-11-11"
        },
        {
          "id": "gb-additional",
          "rate": 45,
          "name": {
            "fr-FR": "taux additionnel",
            "en-GB": "additional rate"
          },
          "valid_from": "2026-04-06",
          "valid_until": "2027-04-05",
          "source_url": "https://www.gov.uk/income-tax-rates",
          "source_date": "2026-11-11",
          "retrieved": "2026-11-11"
        },
        {
          "id": "sct-starter",
          "rate": 19,
          "name": {
            "fr-FR": "Écosse, taux de départ",
            "en-GB": "Scottish starter rate"
          },
          "valid_from": "2026-04-06",
          "valid_until": "2027-04-05",
          "source_url": "https://www.gov.uk/scottish-income-tax",
          "source_date": "2026-11-11",
          "retrieved": "2026-11-11"
        },
        {
          "id": "sct-basic",
          "rate": 20,
          "name": {
            "fr-FR": "Écosse, taux de base",
            "en-GB": "Scottish basic rate"
          },
          "valid_from": "2026-04-06",
          "valid_until": "2027-04-05",
          "source_url": "https://www.gov.uk/scottish-income-tax",
          "source_date": "2026-11-11",
          "retrieved": "2026-11-11"
        },
        {
          "id": "sct-intermediate",
          "rate": 21,
          "name": {
            "fr-FR": "Écosse, taux intermédiaire",
            "en-GB": "Scottish intermediate rate"
          },
          "valid_from": "2026-04-06",
          "valid_until": "2027-04-05",
          "source_url": "https://www.gov.uk/scottish-income-tax",
          "source_date": "2026-11-11",
          "retrieved": "2026-11-11"
        },
        {
          "id": "sct-higher",
          "rate": 42,
          "name": {
            "fr-FR": "Écosse, taux supérieur",
            "en-GB": "Scottish higher rate"
          },
          "valid_from": "2026-04-06",
          "valid_until": "2027-04-05",
          "source_url": "https://www.gov.uk/scottish-income-tax",
          "source_date": "2026-11-11",
          "retrieved": "2026-11-11"
        },
        {
          "id": "sct-advanced",
          "rate": 45,
          "name": {
            "fr-FR": "Écosse, taux avancé",
            "en-GB": "Scottish advanced rate"
          },
          "valid_from": "2026-04-06",
          "valid_until": "2027-04-05",
          "source_url": "https://www.gov.uk/scottish-income-tax",
          "source_date": "2026-11-11",
          "retrieved": "2026-11-11"
        },
        {
          "id": "sct-top",
          "rate": 48,
          "name": {
            "fr-FR": "Écosse, taux maximal",
            "en-GB": "Scottish top rate"
          },
          "valid_from": "2026-04-06",
          "valid_until": "2027-04-05",
          "source_url": "https://www.gov.uk/scottish-income-tax",
          "source_date": "2026-11-11",
          "retrieved": "2026-11-11"
        }
      ],
      "rules": {
        "property_allowance": {
          "value": 1000,
          "unit": "GBP",
          "name": {
            "fr-FR": "abattement sur les revenus immobiliers (property allowance)",
            "en-GB": "property allowance"
          },
          "legal_basis": "Income Tax (Trading and Other Income) Act 2005, Part 6A (property allowance); HMRC Property Income Manual PIM4400 onwards",
          "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",
          "note": "Unchanged from April 2027 according to the HMRC technical note of 26 November 2025."
        }
      }
    }
  },
  "sources": [
    {
      "label": "Service-Public.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.fr: Impôt sur le revenu, revenus d'une location meublée, F32744",
      "url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F32744",
      "date": "2026-04-15"
    },
    {
      "label": "Service-Public.fr: Prélèvements sociaux sur les revenus du patrimoine et de placements, F2329",
      "url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F2329",
      "date": "2026-06-30"
    },
    {
      "label": "Légifrance: loi n° 2025-1403 du 30 décembre 2025 de financement de la sécurité sociale pour 2026, art. 12 (CSG on capital income)",
      "url": "https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000053226384",
      "date": "2025-12-31"
    },
    {
      "label": "Entreprendre.Service-Public.fr: Micro-entreprise, régime fiscal (abattement minimal, seuils), F23267",
      "url": "https://entreprendre.service-public.gouv.fr/vosdroits/F23267",
      "date": "2026-05-13"
    },
    {
      "label": "Service-Public.fr: Barème de l'impôt sur le revenu, F1419",
      "url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F1419",
      "date": "2026-04-15"
    },
    {
      "label": "BOFiP: BOI-RFPI-BASE-20-10, frais d'administration et de gestion",
      "url": "https://bofip.impots.gouv.fr/bofip/5804-PGP.html/identifiant=BOI-RFPI-BASE-20-10-20160706",
      "date": "2016-07-06"
    },
    {
      "label": "GOV.UK: Income Tax rates and Personal Allowances (2026 to 2027)",
      "url": "https://www.gov.uk/income-tax-rates",
      "date": "2026-11-11"
    },
    {
      "label": "GOV.UK: Scottish Income Tax (2026 to 2027)",
      "url": "https://www.gov.uk/scottish-income-tax",
      "date": "2026-11-11"
    },
    {
      "label": "GOV.UK: Welsh Income Tax (2026 to 2027)",
      "url": "https://www.gov.uk/welsh-income-tax",
      "date": "2026-11-11"
    },
    {
      "label": "GOV.UK: 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": "HMRC: Changes 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",
      "date": "2025-11-26"
    }
  ]
}