Levy on rental income (CRL)

Levy on rental income (CRL)

This is the former tax on rents ("taxe additionelle sur les loyers"). 

It is set out in articles 234 nonies and seq. of the FTC. 

Conditions of application

Real estate assets concerned:

  • were completed 15 or more years ago
  • do not give rise to rents subject to VAT; and
  • are in the possession of:
    • - legal persons subject to corporation tax (CT) directly or via partnerships that are themselves not subject to CT (in this case it suffices that one of the partners is subject to CT for CRL to be applicable), or
    • - not-for-profit organisations.


  • Sub-letting,
  • Rental of non-built premises,
  • Annual rental of less than €1,830 / premises,
  • Lease granted to the state or to certain public institutions,
  • Rental of buildings belonging to the state or to certain public entities,
  • etc... 

Tax base:

  • Net income with the meaning of income from land (as regards turnover and collection). 

Taxation period:

  • Annual (or per financial year). 


  • CRL is payable with the balance of CT for CT-liable companies (15 April of N+1 if financial year ends on 31 December), or when filing the results statement for other taxpayers, with, a single provisional prepayment mechanism if applicable (the provisional prepayment is levied at 2.5% of the profits taxable to the CRL of the previous year).
  • For buildings used for commercial and business purposes CRL may or may not be rebilled to the tenant according to the provisions of the lease.



If a building rental is subject to VAT (obligatory or optional), no CRL is due. However, CRL is always a cost, whereas VAT is only a cost when not fully deductible by the tenant.


This document and the information it contains are intended to provide as complete and accurate information as possible. It is however theoretical in nature and must undergo all necessary checking prior to its application. FiscalImmo and its authors cannot in any circumstances be held liable on the basis of this document.