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Home | French Legislation Articles | French General Tax Code | Book One: Tax base and assessment | Part One: State taxes | Title I: Direct taxes and similar levies | Chapter 1: Income tax | Section II: Taxable income | 1st Subsection: Determination of net profits or income for the various categories of income | I: Property income | 4: Determining taxable income | Article 28 of the French General Tax Code

French General Tax Code
- Book One: Tax base and assessment
  - Part One: State taxes
    - Title I: Direct taxes and similar levies
      - Chapter 1: Income tax
        Section II: Taxable income
        1st Subsection: Determination of net profits or income for the various categories of income
        I: Property income
        4: Determining taxable income

Article 28 of the French General Tax Code

Article 28 of the French General Tax Code

November 8, 2023
5:23 pm

Net property income is equal to the difference between the amount of gross income and total property expenses.

Original in French 🇫🇷

Article 28

Le revenu net foncier est égal à la différence entre le montant du revenu brut et le total des charges de la propriété.

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