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Generic Tax Name Levy on rental income
Tax name in the national language Contribution sur les revenus locatifs
Tax name in English Levy on rental income
Member State FR-France
Tax in force since 2001/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/03/24
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco

Social security contribution Employers
Legal base

Articles 234 nonies to 234 quindecies of the General Tax Code (Code Général des Impôts).

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



Geographical Scope


From 2006 revenues on, the levy on rental income is only due by the firms subject to the corporate income tax, by non-profit organizations, by non-taxable legal entities or by partnerships in which at least one partner is subject to the corporate income tax.

Tax object and basis of assessment

The levy applies to income from the rent of accommodation situated in buildings that have been completed for at least 15 years on January, 1st of the fiscal year.

However, even buildings that have been completed for more than 15 years are not subject to the levy if they have been changed in the last 15 years in such a way as to match new constructions.

The levy on rental income is based on the net income received from the rent of accomodation during the fiscal year or exercise.

Deductions, Allowances, Credits, Exemptions


  • Rents, if their annual amount (per accommodation unit) does not exceed € 1,830 during the fiscal year;
  • Income subject to the payment of VAT.
  • Income from buildings belonging to the state, territorial authorities and public institutions depending on them, to low-rent accommodation bodies (HLM), to mixed investment construction companies, to the Consignments and Loans Fund; from buildings that are part of holiday villages, from uncompleted buildings, and from buildings provided to the Land Planning and Rural Establishment Associations.
  • Accommodation belonging to or annexed to a farm; premises used as embassies or consulates.
  • Premises rented by childcare associations or by approved social care organisations, premises sublet to the underprivileged by licensed non-profit organisations.
  • Premises in temporary public occupation.
Rate(s) Structure


Tax due date

The levy on rental income has to be paid when the firm liquidates its corporate income tax (e.g. for a firm ending its accounting on December31th the tax is due by May, 15th of the following year). Legal entities which pay some corporate income tax must pay the CRL by an advance payment by December, 15th based on rental income of the previous exercise, and the remaining by May, 15th of the following year.

Tax collector

The levy on rental income has to be paid to the Tax General Directorate's accountant (comptable de la Direction Générale des Finances Publiques).

Special features

Economic function


Environmental taxes

Tax revenue
ESA95 code d214hd

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 128.00 EUR 0.01
2011 118.00 EUR 0.01
2010 109.00 EUR 0.01
2009 111.00 EUR 0.01
2008 128.00 EUR 0.01
2007 158.00 EUR 0.01
2006 676.00 EUR 0.04
2005 715.00 EUR 0.04
2004 649.00 EUR 0.04
2003 605.00 EUR 0.04
2002 598.00 EUR 0.04
2001 848.00 EUR 0.06
2000 976.00 EUR 0.07