The tax rate is set at 1,520 euros per room and per year. The annual rate, fixed on January 1, will be indexed by 2.5%.
The tax does not apply to co-rentals, which are particularly popular with students, and which bind several occupants to a single lease contract.
Co-living is managed by a third party that can provide occupants with a series of services (including cleaning, repairs, various activities, digital assistance, etc.), all without any interdependence between the different rental contracts.
The tax is payable by the owner of the property, the lessee, the superficiary or the usufructuary of the property.
According to the mayor, Philippe Close (PS), this type of rental has so far escaped any form of taxation.
