TLDR: The difference between the micro-foncier and actual regime concerns the application threshold, taxable income calculation methods, declarative obligations, and the possibility of opting in. The micro-foncier applies to taxpayers with gross annual income not exceeding €15,000, provides a flat-rate reduction of 30% without deducting actual expenses, and requires a simplified declaration. The actual regime allows the deduction of actual expenses incurred but requires a detailed declaration with the obligation to retain supporting documents.
Thresholds and application conditions
The two regimes differ based on the gross annual income threshold. The micro-foncier is reserved for taxpayers with gross property income not exceeding €15,000 for the entire household. If this threshold is exceeded, the switch to the actual regime becomes automatic and mandatory. The actual regime applies mandatorily when gross income exceeds €15,000 or in the presence of exempt properties or those subject to special regimes. However, taxpayers with income below this threshold may also voluntarily opt for the actual regime.
Taxable income calculation: flat-rate reduction vs. actual expenses
The most significant difference between the two regimes concerns the method of calculating taxable income. Under the micro-foncier regime, gross income is subject to a flat-rate reduction of 30% to cover presumed expenses, without the possibility of deducting actual expenses incurred. Under the actual regime, taxable income is obtained by subtracting actual expenses—such as maintenance costs, local taxes, or mortgage interest—from gross income.
Declarative obligations and forms
Declarative obligations vary significantly between the two regimes. Under the micro-foncier regime, the procedure is simplified: the taxpayer only needs to indicate gross income on form 2042, without attaching additional documents. Under the actual regime, it is mandatory to complete and submit form 2044, precisely indicating deductible items. Supporting documents must be retained for at least 6 years.
Switching from one regime to the other
The transition from the micro-foncier to the actual regime can occur automatically if gross income exceeds €15,000, or voluntarily by submitting form 2044 before the declaration deadline. The option is binding for 3 years and applies to all properties of the household. To return to the micro-foncier regime, it is necessary to wait for the end of the three-year period or the cessation of the condition that made the actual regime mandatory.
Exclusivity of regimes
The two regimes are mutually exclusive for the same year and the same taxpayer. It is not possible to freely alternate between regimes: the choice is global and long-lasting.
Option and constraints
Opting for the actual regime is binding for 3 years and extends to all properties of the household. It is not possible to return to the micro-foncier regime before the end of the three-year period or the cessation of the exclusion condition.