{ "table": "property-management-fee-calculator-rules", "schema": 1, "version": "2026-11-11.1", "title": "Letting and property management fees: VAT, the French caps on the tenant's share and the tax treatment, France and United Kingdom", "doc": "Rule table read by the property-management-fee-calculator handler (ctx.data['property-management-fee-calculator-rules']). The agent's own prices are free in both countries and are typed by the person; this table holds only what the law fixes around them. vat_rates: the VAT an agent adds to its fees, per country (percentage points: 20 means 20 %), with the id the input `agentVat` names; `none` is an agent that charges no VAT (French franchise en base, or a UK agent that is not VAT-registered). gross_to_net: how a VAT-inclusive fee is split into net and VAT (France: net first, BOFiP; United Kingdom: the VAT fraction, HMRC). letting_caps (France only): the maximum share of the letting fees (visit, tenant file, drafting the lease) and of the check-in inventory fee that the tenant may be asked to pay, in EUR including VAT per square metre of living space, by zone, and the rule that the tenant never pays more than the landlord (at most half the fee). tax: the figures the notice on tax treatment quotes (France: the micro-foncier ceiling and allowance; United Kingdom: the property allowance). Table-level valid_from/valid_until bound the period during which this version may be relied on: the French caps are those of 2026 (revised from 1 January 2026 by the arrêté of 17 July 2025, in line with the rent reference index), so the table must be reviewed before 1 January 2027. Entry-level valid_from/valid_until bound each value; a null valid_until means in force until changed. source_url is the primary source, source_date that source's own date (the date it says it was checked or updated), retrieved the date the value was read there.", "reviewed_on": "2026-11-11", "reviewed_by": "apps-calculators agent (automated research against official sources, 2026-11-11); owner review pending", "valid_from": "2026-11-11", "valid_until": "2026-12-31", "locale_country": { "fr-FR": "FR", "en-GB": "GB" }, "countries": { "FR": { "name": { "fr-FR": "France", "en-GB": "France" }, "currency": "EUR", "scope": { "fr-FR": "France métropolitaine et Corse au taux normal ; Guadeloupe, Martinique et La Réunion au taux normal des DOM ; Guyane et Mayotte sans TVA (provisoirement non applicable).", "en-GB": "Mainland France and Corsica at the standard rate; Guadeloupe, Martinique and Réunion at their own standard rate; French Guiana and Mayotte without VAT (provisionally not applicable)." }, "vat_rates": [ { "id": "standard", "rate": 20, "name": { "fr-FR": "taux normal de 20 % (métropole et Corse)", "en-GB": "standard rate of 20% (mainland France and Corsica)" }, "legal_basis": "Code général des impôts, art. 278", "valid_from": "2014-01-01", "valid_until": null, "source_url": "https://bofip.impots.gouv.fr/bofip/1376-PGP.html/identifiant=BOI-TVA-LIQ-20-20140919", "source_date": "2014-09-19", "retrieved": "2026-11-11", "see_also": [ "https://www.impots.gouv.fr/international-professionnel/fiscalite-des-entreprises" ] }, { "id": "dom", "rate": 8.5, "name": { "fr-FR": "taux normal de 8,5 % (Guadeloupe, Martinique, La Réunion)", "en-GB": "standard rate of 8.5% (Guadeloupe, Martinique, Réunion)" }, "legal_basis": "Code général des impôts, art. 296", "valid_from": null, "valid_until": null, "source_url": "https://www.impots.gouv.fr/professionnel/questions/quels-sont-les-differents-taux-de-tva-applicables-dans-les-dom", "source_date": "2026-10-13", "retrieved": "2026-11-11" }, { "id": "none", "rate": 0, "name": { "fr-FR": "pas de TVA (franchise en base, ou Guyane et Mayotte)", "en-GB": "no VAT (franchise en base, or French Guiana and Mayotte)" }, "legal_basis": "Code général des impôts, art. 293 B (franchise en base) and art. 294 (VAT provisionally not applicable in French Guiana and Mayotte)", "valid_from": null, "valid_until": null, "source_url": "https://entreprendre.service-public.gouv.fr/vosdroits/F21746", "source_date": "2026-01-01", "retrieved": "2026-11-11", "note": "An agent under the franchise en base invoices without VAT and writes « TVA non applicable, article 293 B du CGI » on every invoice. In French Guiana and Mayotte VAT is provisionally not applicable (impots.gouv.fr, page modified 13 October 2026).", "see_also": [ "https://www.impots.gouv.fr/professionnel/questions/quels-sont-les-differents-taux-de-tva-applicables-dans-les-dom" ] } ], "gross_to_net": { "method": "base-first", "rule": "HT = TTC × 100 / (100 + T), rounded to the cent; TVA = TTC − HT", "legal_basis": "BOI-TVA-LIQ-10, § 50 and § 60", "source_url": "https://bofip.impots.gouv.fr/bofip/1380-PGP.html/identifiant=BOI-TVA-LIQ-10-20250514", "source_date": "2025-05-14", "retrieved": "2026-11-11" }, "letting_caps": { "zones": [ { "id": "tres-tendue", "per_m2": 12.1, "name": { "fr-FR": "zone très tendue", "en-GB": "very high-pressure zone (zone très tendue)" } }, { "id": "tendue", "per_m2": 10.09, "name": { "fr-FR": "zone tendue", "en-GB": "high-pressure zone (zone tendue)" } }, { "id": "non-tendue", "per_m2": 8.07, "name": { "fr-FR": "zone non tendue", "en-GB": "other areas (zone non tendue)" } } ], "inventory_per_m2": 3.03, "tenant_share_max": 50, "unit": "EUR including VAT per square metre of living space; tenant_share_max in percent of the fee", "rule": "Tenant's share = the smaller of half the fee and living space × cap; the landlord pays the rest. Applies to the visit, the tenant file and the drafting of the lease (one cap by zone) and to the check-in inventory (one cap everywhere). Every other letting cost is the landlord's alone.", "legal_basis": "Loi n° 89-462 du 6 juillet 1989, art. 5 ; décret n° 2014-890 du 1er août 2014, art. 2 ; arrêté du 17 juillet 2025 portant révision des plafonds (JO du 24 juillet 2025), applicable from 1 January 2026", "valid_from": "2026-01-01", "valid_until": "2026-12-31", "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F375", "source_date": "2026-01-12", "retrieved": "2026-11-11", "see_also": [ "https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000051949607", "https://www.legifrance.gouv.fr/loda/id/JORFTEXT000029337625/" ] }, "tax": { "micro_foncier_threshold": { "value": 15000, "unit": "EUR", "name": { "fr-FR": "plafond des revenus fonciers bruts du micro-foncier, pour tout le foyer", "en-GB": "micro-foncier ceiling on the household's gross rental income" }, "legal_basis": "Code général des impôts, art. 32", "valid_from": "2026-01-01", "valid_until": "2026-12-31", "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F1991", "source_date": "2026-04-15", "retrieved": "2026-11-11" }, "micro_foncier_allowance": { "value": 30, "unit": "percent", "name": { "fr-FR": "abattement forfaitaire du micro-foncier", "en-GB": "micro-foncier flat allowance" }, "legal_basis": "Code général des impôts, art. 32", "valid_from": "2026-01-01", "valid_until": "2026-12-31", "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F1991", "source_date": "2026-04-15", "retrieved": "2026-11-11" } } }, "GB": { "name": { "fr-FR": "Royaume-Uni", "en-GB": "United Kingdom" }, "currency": "GBP", "scope": { "fr-FR": "Tout le Royaume-Uni pour la TVA et l’impôt sur le revenu. Les règles sur les frais facturables au locataire diffèrent selon les nations.", "en-GB": "The whole United Kingdom for VAT and Income Tax. What a tenant may be charged differs between the nations." }, "vat_rates": [ { "id": "standard", "rate": 20, "name": { "fr-FR": "taux normal de 20 %", "en-GB": "standard rate of 20%" }, "legal_basis": "Value Added Tax Act 1994, s. 2; a managing agent's services to the landlord are standard-rated (VAT Notice 742, paragraph 11.5)", "valid_from": "2011-01-04", "valid_until": null, "source_url": "https://www.gov.uk/vat-rates", "source_date": "2014-12-12", "retrieved": "2026-11-11", "see_also": [ "https://www.gov.uk/guidance/vat-on-land-and-property-notice-742" ] }, { "id": "none", "rate": 0, "name": { "fr-FR": "pas de TVA (agent non immatriculé)", "en-GB": "no VAT (agent not VAT-registered)" }, "legal_basis": "Value Added Tax Act 1994, Schedule 1: registration is compulsory above the VAT threshold", "valid_from": null, "valid_until": null, "source_url": "https://www.gov.uk/vat-registration/when-to-register", "source_date": "2024-10-10", "retrieved": "2026-11-11" } ], "gross_to_net": { "method": "vat-fraction", "rule": "VAT = gross × T / (100 + T), rounded to the penny; net = gross − VAT", "legal_basis": "HMRC VAT Notice 700, paragraph 7.3.1", "source_url": "https://www.gov.uk/guidance/vat-guide-notice-700", "source_date": "2026-06-25", "retrieved": "2026-11-11" }, "tax": { "property_allowance": { "value": 1000, "unit": "GBP", "name": { "fr-FR": "abattement sur les revenus immobiliers (property allowance)", "en-GB": "property allowance" }, "legal_basis": "Income Tax (Trading and Other Income) Act 2005, Part 6A", "valid_from": "2017-04-06", "valid_until": null, "source_url": "https://www.gov.uk/guidance/tax-free-allowances-on-property-and-trading-income", "source_date": "2019-05-08", "retrieved": "2026-11-11" } } } }, "sources": [ { "label": "Service-Public.fr: Frais d'agence immobilière (F375), the 2026 caps and their worked examples", "url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F375", "date": "2026-01-12" }, { "label": "Légifrance: arrêté du 17 juillet 2025 portant révision des plafonds des honoraires liés à la mise en location", "url": "https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000051949607", "date": "2025-07-24" }, { "label": "Service-Public.fr: Revenus fonciers (F1991): micro-foncier and the charges deductible under the régime réel, including management fees", "url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F1991", "date": "2026-04-15" }, { "label": "GOV.UK: Income Tax when you rent out a property: working out your rental income (letting agent fees and management fees are allowable expenses)", "url": "https://www.gov.uk/guidance/income-tax-when-you-rent-out-a-property-working-out-your-rental-income", "date": "2025-03-19" }, { "label": "HMRC: VAT on land and property (VAT Notice 742), paragraph 11.5", "url": "https://www.gov.uk/guidance/vat-on-land-and-property-notice-742", "date": "2020-12-31" } ] }