Calculateur d'Impôt sur Bien Locatif
Calculez les impôts sur vos revenus locatifs.
Taxable Rental Income
$7,000
Taxable Rental Income vs Mortgage Interest Paid
Formule
## Rental Property Tax Estimation Rental income is taxed after deducting operating expenses, mortgage interest, and depreciation. ### Formula **Taxable Income = Gross Rent - Expenses - Interest - Depreciation** **Tax Owed = Taxable Income x Marginal Rate** ### Key Deductions - Property taxes, insurance, management fees, repairs - Mortgage interest (not principal) - Depreciation on the building (not land) - If taxable income is negative, the loss may offset other income (subject to passive activity rules)
Exemple Résolu
$36,000 gross rent with $12,000 expenses, $8,000 interest, $9,000 depreciation, at 24% tax rate.
- 01Total deductions: $12,000 + $8,000 + $9,000 = $29,000
- 02Taxable rental income: $36,000 - $29,000 = $7,000
- 03Estimated tax: $7,000 x 24% = $1,680
- 04The depreciation deduction saved $9,000 x 24% = $2,160 in taxes
Questions Fréquentes
What expenses can I deduct from rental income?
Deductible expenses include property taxes, insurance, repairs, maintenance, management fees, advertising, legal/accounting fees, travel to the property, mortgage interest, and depreciation.
What is the passive activity loss rule?
Rental losses are generally passive and can only offset passive income. However, if your AGI is under $100K, you may deduct up to $25K in passive losses against regular income. This phases out between $100K-$150K AGI.
Is depreciation really free money?
Depreciation reduces current taxes but is recaptured at 25% when you sell. It is a tax deferral, not elimination. However, it can be further deferred using a 1031 exchange.