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8. Rent Level


The level of the rent is freely negotiable between landlord and tenant, although there can be no annual rises in excess of the L’indice de référence des loyers.

If the tenancy agreement is silent on any rental increase then the landlord cannot impose one.

In addition to the rent, there may be other agreed service charges the landlord is entitled to impose, which are more likely to be applicable for apartments.

However, depending on the terms of the agreement between you, house rentals may also include other services, such as grounds maintenance.

VAT (TVA) is not, in principle levied on rent, whether furnished or unfurnished letting. However, services provided as part of the letting of furnished accommodation do attract a VAT charge, provided the landlord is registered for VAT.

Landlords of tourist accommodation (hotels, chambres d'hôtes, camping and caravan sites) may also be obliged to collect a tax called the taxe de séjour from their guests. The decision to levy the tax is at the discretion of each local council.

The level of the tax varies by type and quality of accommodation but is between 0.20 cents and €1.50 per night per person (including children aged 13+ years).

Some landlords do not charge their guest directly, but do so indirectly via a return made each year to their local council.


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