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Article A444-130 of the French Commercial code

Leasing (number 114 in table 5) gives rise to the collection of a fee proportional to the amount of the investment, according to the following scale:

Base brackets Rate applicable
0 to €6,500 2.580%
From €6,500 to €17,000 1.064%
From €17,000 to €60,000 0.709%
Over €60,000 0.532%
Original in French 🇫🇷
Article A444-130

Le crédit-bail (numéro 114 du tableau 5) donne lieu à la perception d’un émolument proportionnel au montant de l’investissement, selon le barème suivant :


Tranches d’assiette

Taux applicable

De 0 à 6 500 €

2,580 %

De 6 500 € à 17 000 €

1,064 %

De 17 000 € à 60 000 €

0,709 %

Plus de 60 000 €

0,532 %

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