Patrimocalc : Impôts PER LMNP

patrimocalc

Contains ads

About this app

🏛️ Patrimocalc calculates your 2026 income tax and simulates your retirement savings plan (PER), furnished rental property (LMNP), inheritance tax, and tax-saving schemes. Free, no registration required, 100% offline.

Calculate. Optimize. Transfer.

Designed by an expert wealth management advisor, this application combines eight tax simulators in a single tool. No calculations leave your phone.

⚡ EIGHT SIMULATORS

🧮 PER Simulator — How much to contribute to reduce your tax
- 5 income types: salaries, pensions, BIC, BNC, BA
- Automatic 10% allowances on salaries and pensions
- Increased PER ceiling for self-employed individuals (TNS)
- Carryover of unused ceilings for 5 years
- 8 share levels and 5 special boxes: single parent, widowhood, disability, dependent child
- Family quotient ceiling
- Optimal contribution calculated to lower your tax and marginal tax rate

🏠 LMNP Simulator — Actual or Micro-BIC
- Real-time comparison of the two regimes
- Detailed depreciation schedule: building, furniture, renovations, expenses
- Taxable income with deferred depreciation
- 2042 C PRO and 2031-SD forms ready to copy
- Complete tax calendar: May 15, OGA, withholding tax Source

📈 Compound Interest Simulator
- Initial capital, monthly payments, rate, term
- Stacked area graph separating capital paid and interest earned
- Inflation slider: your current capital in euros
- Real rate of return calculated using the Fisher formula
- Calculation based on annuity payments, aligned with banking conventions

⚖️ Loan vs. Savings Simulator
- Total cost of credit versus investment gain, in comparative bar charts
- Monthly payment, net balance, leverage profitability threshold
- Excluding investment income tax and borrower's insurance

🎁 Inheritance and Gift Tax Simulator
- Rights based on kinship, allowances renewable every 15 years
- Tax reminder for gifts made less than 15 years prior
- Life insurance before and after age 70 (Articles 990 I and 757 B)
- Optimization strategies with figures based on your Situation

🔑 Property Splitting Simulator
- Usufruct Rates Based on Age (Article 669 I of the French General Tax Code)
- Temporary Usufruct in 10-Year Periods (Article 669 II)
- Taxable Base Savings from a Gift of Bare Ownership

💼 Investment Vehicle Comparison
- Life Insurance, PEA (Equity Savings Plan), and Securities Accounts: A Head-to-Head Comparison
- Entry, Management, Brokerage, and Account Maintenance Fees
- Exit Tax Based on Seniority and Investment Vehicle Type

🛡️ Real Estate Tax Incentive Simulator — 9 Schemes
- Assets in 2026: Denormandie, Loc'Avantages, Malraux, Historic Monuments, LMNP (Furnished Rental of Non-Principal Residence) with Actual Expenses, and Property Deficit
- Property Deficit: Deduction up to €10,700, or €21,400 for Energy Renovation
- Available for your ongoing transactions: Pinel, Pinel+, Censi-Bouvard
- Impact calculation per scheme, with references to BOFiP and CGI

📄 EXPORT AND COMPARISON
- PDF export of each simulation, ready to send to your advisor
- Save and compare scenarios across eight simulators
- Android widget: your marginal tax bracket and your remaining PER ceiling on the home screen

🔒 OFFLINE CALCULATIONS
- All calculations are performed on your device
- No tax data transmitted to a server
- No account, no registration required
- Google AdMob ads preceded by a GDPR consent form: personalized only if you accept, not personalized otherwise

📋 2026 INCOME TAX SCALE
Brackets 0/11/30/41/45%, thresholds 11,600 / 29,579 / 84,577 / €181,917, PASS €48,060, half-share limit €1,807, 10% allowance. Source: DGFiP 2026 Income Tax Guide.

⚠️ Simulation tool for informational purposes only. Does not constitute personalized advice (AMF / ACPR). For a complete assessment, consult a Wealth Management Advisor (CGP/CIF).

🇫🇷 Made in France