Annual contribution on rental income (CRL)

Verified 05 October 2026 - Entreprendre Service Public / (Prime Minister)

The annual contribution on rental income (CRL) is a tax on the rents of residential, business or commercial premises located in buildings completed 15 years ago. It is paid only by the owners of legal entities (businesses, associations, private law bodies, etc.).

The CRL is due only by owners (landlords) following:

  • BUSINESSES (SARL: titleContent, SAS: titleContent, SCI: titleContent, etc. ) and organizations subject to business tax (IS)
  • Businesses and groups subject to income tax (IR) of which one of the members is subject to the IS (SNC: titleContent, SCM: titleContent, SCP: titleContentetc.)
  • Not-for-profit organizations (associations, foundations, congregations) taxed on businesses (IS) on their property income
  • Other legal persons and bodies whose rental income is not subject to the IS or tax system for businesses of persons : associations or foundations that collect rents in the context of their social activity but which are not subject to a performance reporting obligation.

Please note

The Individual contractors (ICs) are not affected by the CRL.

The rental income contribution (CRL) applies if the landlord legal person, fill in the 2 following conditions :

  • Collect income from rental of residential, commercial or professional premises. The lease must result from an existing lease agreement, or an expired and automatically renewed lease agreement (i.e. tacit prolongation) or a verbal agreement (i.e. a verbal agreement).
  • Holding premises located in buildings built and completed for at least 15 years to 1er January of the taxation year. A building is considered completed when the progress of the works allows for its actual use or occupation, i.e. when only development works have yet to be carried out.

Example :

A building was completed on June 15, 2010. He is over 15 on the 1ster January 2026. The income from the rental in this building is therefore subject to the CRL since the building has been completed for more than 15 years.

But, if a building completed for more than 15 years has been the subject of Important works (enlargement, construction or reconstruction), it is considered as a new construction. In this case, it is therefore exempt from CRL. Indeed, a new construction is not subject to the payment of the CRL.

Some income and leased buildings are exempt from annual contribution on rental income (CRL).

Exempt income

The income from subsequent rentals are exempt from CRL:

  • Revenues of an annual amount less than €1,830 by local
  • Income giving rise to actual TVA payment
  • Income from rentals to the State or to national public scientific, educational, welfare or charitable institutions
  • Income from rentals to organizations managing homes for the elderly
  • Income from lifelong or unlimited rental

Exempt buildings

Income of rentals concerning certain buildings are exempt from CRL. These buildings are:

  • Bare land
  • Premises made available to disadvantaged persons by associations involved in child welfare or by organizations approved for social assistance
  • Accommodations owned by non-profit organizations
  • Buildings owned or intended to be owned by the State, local authorities and public institutions dependent on them
  • Buildings belonging to mixed economy businesses
  • Buildings forming part of approved holiday villages or family holiday homes
  • Buildings belonging to housing organizations with moderate rent (HLM)
  • Residential premises forming part of a farm or rural buildings
  • Accommodations which have been the subject of rehabilitation works financed to the extent of 15% or more by an EU grantAnah: titleContent, for 15 years after the completion of the works 
  • Accommodations from temporary occupations in the public domain.

The rate of the CRL is 2.5%.

The tax base (or base) of the CRL consists of net rental income collected during the tax period.

The tax period shall be one of the following periods:

  • The accounting year for the legal persons subject to business tax (e.g.: SAS: titleContent or SA: titleContent)
  • THEcalendar year for associations or foundations that collect rents in the course of their activity and for businesses of persons (type SCI: titleContent) of which one or more partners are subject to business tax.

The elements included in the base (or basis of calculation) are as follows:

  • Rents
  • Exceptional revenue (e.g. no-door, insurance payments received by the landlord to finance works, termination payments paid by the tenant)
  • Grants (e.g. those paid by theAnah: titleContent).
  • Benefits in kind (for example, an employer who owns housing grants housing benefits to employees on his company. In this case, it is taxable to the CRL on the value of benefits in kind).

The elements that constitute the basis of taxation of the CRL are specified in the BOFiP: titleContent.

The method of declaring and paying the annual contribution on rental income (CRL) depends on the lessor's tax system:

Répondez aux questions successives et les réponses s’afficheront automatiquement

Lessor subject to business tax (IS)

The CRL follows the same reporting, prepayment and payment rules as the business tax (IS). The tax period corresponds to the accounting year.

Rents received are reported in the annual income statement using the following online form:

Profit declaration - - - (IS)

For more information on the annual income statement, please refer to the fact sheet (IS): rate, declaration, payment.

The payment of the CRL is made in 2 stages:

  • A deposit single provisional equal to 2.5% of the taxable revenue of the previous year, must be paid with the last IS deposit:

(IS) - Prepayment statement

  • The balance is to be paid at the same time as the IS balance statement. It is therefore the lessor who calculates the CRL himself with the IS balance statement no. 2572 :

(IS) - Balance statement

The balance of the CRL is paid by 15 May of the following year if the company closes its accounts on 31 December.

If the company closes its accounts on a date other than December 31, it pays the balance of the CRL no later than the 15th of the 4the the month following the end of the financial year.

Example :

A business ends its 12-month financial year on 31 December. It must pay by 15 December at the latest one prepayment of CRL on the revenue of the current financial year and pay the balance no later than the following 15 May. If the business closes its financial year on 31 March, it will have to pay the balance of the CRL no later than 15 July.

Lessor subject to income tax (IR)

The net amount of rental income received must be reported in one of the following online returns:

  • Declaration No 2072 for real estate businesses:

Simplified declaration of civil real estate businesses (SCI) not subject to business tax

  • Declaration No 2582 for the others businesses of persons :

Rental income contribution - Persons not subject to the IS

FYI  

The tax period is the calendar year for businesses of persons such as a real estate civil business of which one or more partners are subject to the IS.

The payment of the CRL is made in two stages:

  • A deposit single provisional, equal to 2.5% of the taxable revenue of the preceding financial year, must be paid on the 15th of the last month of the financial year. For this, the amount of the deposit is calculated and paid using the following form:

Contribution on rental income - Prepayment statement

  • The balance shall be paid not later than the date of filing of the declaration.

Who can help me?

Find who can answer your questions in your region