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Article A444-107 of the French Commercial code

The real estate concession (number 83 in table 5) gives rise to the collection of an emolument proportional to the total amount of rent due for the duration of the lease plus charges, according to the following scale:

Tranches of basis Applicable rate
0 to €6,500 1.645%
From €6,500 to €17,000 0.905%
From €17,000 to €30,000 0.617%
Over €30,000 0.452%

Original in French 🇫🇷
Article A444-107

La concession immobilière (numéro 83 du tableau 5) donne lieu à la perception d’un émolument proportionnel au montant total des loyers dus pour la durée du bail augmentés des charges, selon le barème suivant :

Tranches d’assiette
Taux applicable

De 0 à 6 500 €

1,645 %

De 6 500 € à 17 000 €

0,905 %

De 17 000 € à 30 000 €

0,617 %

Plus de 30 000 €

0,452 %

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