{"id":65330,"date":"2026-08-18T10:27:38","date_gmt":"2026-08-18T08:27:38","guid":{"rendered":"https:\/\/www.smovin.app\/?page_id=65330"},"modified":"2026-08-18T10:27:40","modified_gmt":"2026-08-18T08:27:40","slug":"crl-bailleurs-commerciaux-2-5","status":"publish","type":"page","link":"https:\/\/www.smovin.app\/fr-fr\/articles-bail-commercial\/crl-bailleurs-commerciaux-2-5\/","title":{"rendered":"CRL pour les bailleurs commerciaux : comprendre la contribution de 2,5 %"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">La fiscalit\u00e9 des loyers commerciaux ne se r\u00e9sume pas \u00e0 la TVA. Un bailleur professionnel peut aussi \u00eatre redevable de la <strong>Contribution sur les Revenus Locatifs (CRL)<\/strong>, fix\u00e9e \u00e0 <strong>2,5 %<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Souvent confondue avec d&#8217;autres m\u00e9canismes fiscaux, cette contribution reste mal identifi\u00e9e par de nombreux investisseurs, alors qu&#8217;elle peut repr\u00e9senter une charge non n\u00e9gligeable si elle n&#8217;est pas anticip\u00e9e.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Voici les conditions d&#8217;application, le mode de calcul et les points de vigilance \u00e0 conna\u00eetre.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" class=\"wp-block-heading\" id=\"quest-ce-que-la-crl-contribution-sur-les-revenus-locatifs\"><a href=\"#quest-ce-que-la-crl-contribution-sur-les-revenus-locatifs\" class=\"heading-link\"><i class=\"glyphicon glyphicon-link\"><\/i><\/a>Qu&#8217;est-ce que la CRL (Contribution sur les Revenus Locatifs) ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La CRL est une taxe sp\u00e9cifique, pr\u00e9vue par l&#8217;<strong>article 234 nonies du Code g\u00e9n\u00e9ral des imp\u00f4ts<\/strong>. Elle s&#8217;applique aux revenus tir\u00e9s de la location de certains locaux, \u00e0 un taux de <strong>2,5 % des loyers encaiss\u00e9s<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Contrairement \u00e0 la TVA, la CRL pr\u00e9sente trois caract\u00e9ristiques propres :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>elle n&#8217;est pas refactur\u00e9e au locataire dans la majorit\u00e9 des cas,<\/li>\n\n\n\n<li>elle ne figure pas sur la facture de loyer,<\/li>\n\n\n\n<li>elle reste \u00e0 la charge directe du bailleur.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Une pr\u00e9sentation officielle de cette contribution, avec le d\u00e9tail des conditions d&#8217;assujettissement, est disponible sur <strong>la <\/strong><a href=\"https:\/\/entreprendre.service-public.gouv.fr\/vosdroits\/F32939\"><strong>fiche d\u00e9di\u00e9e du site service-public.fr<\/strong><\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" class=\"wp-block-heading\" id=\"qui-est-concerne-par-la-crl\"><a href=\"#qui-est-concerne-par-la-crl\" class=\"heading-link\"><i class=\"glyphicon glyphicon-link\"><\/i><\/a>Qui est concern\u00e9 par la CRL ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">L&#8217;assujettissement \u00e0 la CRL ne d\u00e9pend pas d&#8217;un seul crit\u00e8re, mais de <strong>trois conditions cumulatives<\/strong>, qui doivent \u00eatre r\u00e9unies simultan\u00e9ment.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" class=\"wp-block-heading\" id=\"le-statut-fiscal-du-bailleur\"><a href=\"#le-statut-fiscal-du-bailleur\" class=\"heading-link\"><i class=\"glyphicon glyphicon-link\"><\/i><\/a>Le statut fiscal du bailleur<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">La CRL concerne principalement les <strong>personnes morales soumises \u00e0 l&#8217;imp\u00f4t sur les soci\u00e9t\u00e9s<\/strong>, comme les SCI \u00e0 l&#8217;IS ou les soci\u00e9t\u00e9s commerciales, ainsi que les soci\u00e9t\u00e9s de personnes dont au moins un associ\u00e9 rel\u00e8ve de l&#8217;IS, et certains organismes sans but lucratif.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Un bailleur particulier d\u00e9tenant un bien en nom propre n&#8217;est en principe pas concern\u00e9.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" class=\"wp-block-heading\" id=\"lanciennete-de-limmeuble\"><a href=\"#lanciennete-de-limmeuble\" class=\"heading-link\"><i class=\"glyphicon glyphicon-link\"><\/i><\/a>L&#8217;anciennet\u00e9 de l&#8217;immeuble<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Ce crit\u00e8re est souvent ignor\u00e9, mais il est d\u00e9terminant. Seuls les locaux situ\u00e9s dans un <strong>immeuble achev\u00e9 depuis au moins 15 ans<\/strong> au 1er janvier de l&#8217;ann\u00e9e d&#8217;imposition entrent dans le champ de la CRL.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Un bien r\u00e9cent, m\u00eame lou\u00e9 par une soci\u00e9t\u00e9 \u00e0 l&#8217;IS, n&#8217;est jamais concern\u00e9.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" class=\"wp-block-heading\" id=\"la-nature-du-bien-loue\"><a href=\"#la-nature-du-bien-loue\" class=\"heading-link\"><i class=\"glyphicon glyphicon-link\"><\/i><\/a>La nature du bien lou\u00e9<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">La CRL s&#8217;applique aux <strong>locaux commerciaux<\/strong>, aux <strong>bureaux<\/strong> et aux locaux professionnels lou\u00e9s dans le cadre d&#8217;un bail. Les terrains nus sont exclus du dispositif.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" class=\"wp-block-heading\" id=\"quels-sont-les-cas-dexoneration-de-la-crl\"><a href=\"#quels-sont-les-cas-dexoneration-de-la-crl\" class=\"heading-link\"><i class=\"glyphicon glyphicon-link\"><\/i><\/a>Quels sont les cas d&#8217;exon\u00e9ration de la CRL ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Plusieurs situations permettent d&#8217;\u00e9chapper \u00e0 la CRL, m\u00eame lorsque les trois conditions pr\u00e9c\u00e9dentes semblent r\u00e9unies :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>les loyers <strong>n&#8217;exc\u00e9dant pas 1 830 euros par local et par an<\/strong>,<\/li>\n\n\n\n<li>les loyers <strong>soumis \u00e0 la TVA<\/strong>, de plein droit ou sur option,<\/li>\n\n\n\n<li>les immeubles <strong>achev\u00e9s depuis moins de 15 ans<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Ces exon\u00e9rations doivent \u00eatre v\u00e9rifi\u00e9es <strong>local par local<\/strong>, et non \u00e0 l&#8217;\u00e9chelle globale du portefeuille.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" class=\"wp-block-heading\" id=\"comment-calculer-la-crl-a-25\"><a href=\"#comment-calculer-la-crl-a-25\" class=\"heading-link\"><i class=\"glyphicon glyphicon-link\"><\/i><\/a>Comment calculer la CRL \u00e0 2,5 % ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Le calcul repose sur les <strong>loyers nets encaiss\u00e9s<\/strong> au cours de l&#8217;ann\u00e9e, hors charges. La formule est simple : CRL = loyers encaiss\u00e9s \u00d7 2,5 %.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Exemple : pour des loyers annuels de 120 000 euros, la CRL s&#8217;\u00e9l\u00e8ve \u00e0 120 000 \u00d7 2,5 %, soit <strong>3 000 euros<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La CRL est due ind\u00e9pendamment du r\u00e9sultat net de l&#8217;exercice. Elle s&#8217;applique sur les recettes brutes, ce qui en fait une charge \u00e0 anticiper dans le pilotage financier, m\u00eame en cas de charges \u00e9lev\u00e9es ou de tr\u00e9sorerie tendue.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" class=\"wp-block-heading\" id=\"crl-et-tva-deux-mecanismes-distincts-parfois-cumulables\"><a href=\"#crl-et-tva-deux-mecanismes-distincts-parfois-cumulables\" class=\"heading-link\"><i class=\"glyphicon glyphicon-link\"><\/i><\/a>CRL et TVA : deux m\u00e9canismes distincts, parfois cumulables<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La confusion entre CRL et TVA est fr\u00e9quente. La <strong>TVA \u00e0 20 %<\/strong> s&#8217;applique sur certains loyers commerciaux : elle est factur\u00e9e au locataire, collect\u00e9e puis revers\u00e9e \u00e0 l&#8217;administration fiscale. La CRL, elle, est calcul\u00e9e sur les loyers encaiss\u00e9s par le bailleur, non refacturable dans la majorit\u00e9 des cas, et vers\u00e9e directement par le bailleur.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dans certains montages, un immeuble ancien lou\u00e9 par une soci\u00e9t\u00e9 \u00e0 l&#8217;IS sans option TVA, un bailleur peut \u00eatre concern\u00e9 par la CRL seule. Dans d&#8217;autres cas, notamment lorsque le bail bascule sur option TVA, seule la TVA s&#8217;applique, la CRL devenant alors exon\u00e9r\u00e9e.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cette articulation entre les deux r\u00e9gimes suppose un suivi rigoureux des loyers encaiss\u00e9s, du statut de chaque bail et de la nature de chaque bien.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sur un portefeuille comportant plusieurs baux commerciaux, la structuration de <strong>la <\/strong><a href=\"https:\/\/www.smovin.app\/fr-fr\/factures-et-quittances-de-loyer\/\"><strong>facturation des loyers<\/strong><\/a> et le suivi de <strong>la <\/strong><a href=\"https:\/\/www.smovin.app\/fr-fr\/fonctionnalites\/tva-gestion-locative\/\"><strong>TVA applicable \u00e0 chaque bail<\/strong><\/a> deviennent des leviers pour fiabiliser les d\u00e9clarations.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Smovin centralise ces informations, loyers encaiss\u00e9s et statut TVA par bien, et permet de disposer d&#8217;une <strong>base de travail fiable<\/strong>, \u00e0 transmettre \u00e0 l&#8217;expert-comptable pour le traitement fiscal.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" class=\"wp-block-heading\" id=\"anticiper-la-crl-dans-une-gestion-locative-structuree\"><a href=\"#anticiper-la-crl-dans-une-gestion-locative-structuree\" class=\"heading-link\"><i class=\"glyphicon glyphicon-link\"><\/i><\/a>Anticiper la CRL dans une gestion locative structur\u00e9e<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La CRL ne constitue pas une charge marginale pour un bailleur professionnel. \u00c0 <strong>2,5 % des loyers encaiss\u00e9s<\/strong>, elle peut repr\u00e9senter un montant significatif sur un portefeuille de locaux commerciaux ou de bureaux.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Son assujettissement d\u00e9pendant de trois conditions cumulatives (le statut du bailleur, l&#8217;anciennet\u00e9 de l&#8217;immeuble et la nature du bien), une v\u00e9rification bien par bien reste indispensable avant toute d\u00e9claration.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c0 mesure qu&#8217;un portefeuille se diversifie entre baux commerciaux, bureaux et parfois biens r\u00e9sidentiels, le risque d&#8217;erreur augmente si le suivi des loyers, du statut TVA et de l&#8217;anciennet\u00e9 des immeubles n&#8217;est pas centralis\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Structurer cette gestion en amont permet d&#8217;aborder la CRL comme une \u00e9ch\u00e9ance anticip\u00e9e, plut\u00f4t que comme une d\u00e9couverte lors de la d\u00e9claration fiscale.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/www.smovin.app\/fr-fr\/prenez-rendez-vous\/?utm_source=seo&amp;utm_medium=article-5-rdv&amp;utm_campaign=banner-rdv-france\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"307\" src=\"https:\/\/www.smovin.app\/wp-content\/uploads\/2025\/01\/Banner-demande-de-rdv-1024x307.png\" alt=\"\" class=\"wp-image-58348\" srcset=\"https:\/\/www.smovin.app\/wp-content\/uploads\/2025\/01\/Banner-demande-de-rdv-1024x307.png 1024w, https:\/\/www.smovin.app\/wp-content\/uploads\/2025\/01\/Banner-demande-de-rdv-300x90.png 300w, https:\/\/www.smovin.app\/wp-content\/uploads\/2025\/01\/Banner-demande-de-rdv-768x230.png 768w, https:\/\/www.smovin.app\/wp-content\/uploads\/2025\/01\/Banner-demande-de-rdv-1536x461.png 1536w, https:\/\/www.smovin.app\/wp-content\/uploads\/2025\/01\/Banner-demande-de-rdv.png 2000w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>La fiscalit\u00e9 des loyers commerciaux ne se r\u00e9sume pas \u00e0 la TVA. Un bailleur professionnel peut aussi \u00eatre redevable de [&hellip;]<\/p>\n","protected":false},"author":208846801,"featured_media":65325,"parent":58870,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"content-type":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"cybocfi_hide_featured_image":"","footnotes":""},"categories":[6579],"tags":[6567],"class_list":["post-65330","page","type-page","status-publish","has-post-thumbnail","hentry","category-blog-fr-fr","tag-seo-france-2"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>CRL bailleurs commerciaux : contribution de 2,5 % | Smovin<\/title>\n<meta name=\"description\" content=\"La CRL (Contribution sur les Revenus Locatifs) s&#039;applique \u00e0 2,5 % sur certains loyers commerciaux. Qui est concern\u00e9, comment la calculer et l&#039;anticiper.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.smovin.app\/fr-fr\/articles-bail-commercial\/crl-bailleurs-commerciaux-2-5\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CRL bailleurs commerciaux : contribution de 2,5 % | Smovin\" \/>\n<meta property=\"og:description\" content=\"La CRL (Contribution sur les Revenus Locatifs) s&#039;applique \u00e0 2,5 % sur certains loyers commerciaux. Qui est concern\u00e9, comment la calculer et l&#039;anticiper.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.smovin.app\/fr-fr\/articles-bail-commercial\/crl-bailleurs-commerciaux-2-5\/\" \/>\n<meta property=\"og:site_name\" content=\"Smovin | Focus on what really matters\" \/>\n<meta property=\"article:modified_time\" content=\"2026-08-18T08:27:40+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.smovin.app\/wp-content\/uploads\/2026\/08\/La-CRL-pour-les-bailleurs-francais.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"800\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.smovin.app\\\/fr-fr\\\/articles-bail-commercial\\\/crl-bailleurs-commerciaux-2-5\\\/\",\"url\":\"https:\\\/\\\/www.smovin.app\\\/fr-fr\\\/articles-bail-commercial\\\/crl-bailleurs-commerciaux-2-5\\\/\",\"name\":\"CRL bailleurs commerciaux : contribution de 2,5 % | Smovin\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.smovin.app\\\/fr-be\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.smovin.app\\\/fr-fr\\\/articles-bail-commercial\\\/crl-bailleurs-commerciaux-2-5\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.smovin.app\\\/fr-fr\\\/articles-bail-commercial\\\/crl-bailleurs-commerciaux-2-5\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.smovin.app\\\/wp-content\\\/uploads\\\/2026\\\/08\\\/La-CRL-pour-les-bailleurs-francais.webp\",\"datePublished\":\"2026-08-18T08:27:38+00:00\",\"dateModified\":\"2026-08-18T08:27:40+00:00\",\"description\":\"La CRL (Contribution sur les Revenus Locatifs) s'applique \u00e0 2,5 % sur certains loyers commerciaux. Qui est concern\u00e9, comment la calculer et l'anticiper.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.smovin.app\\\/fr-fr\\\/articles-bail-commercial\\\/crl-bailleurs-commerciaux-2-5\\\/#breadcrumb\"},\"inLanguage\":\"fr-fr\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.smovin.app\\\/fr-fr\\\/articles-bail-commercial\\\/crl-bailleurs-commerciaux-2-5\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-fr\",\"@id\":\"https:\\\/\\\/www.smovin.app\\\/fr-fr\\\/articles-bail-commercial\\\/crl-bailleurs-commerciaux-2-5\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.smovin.app\\\/wp-content\\\/uploads\\\/2026\\\/08\\\/La-CRL-pour-les-bailleurs-francais.webp\",\"contentUrl\":\"https:\\\/\\\/www.smovin.app\\\/wp-content\\\/uploads\\\/2026\\\/08\\\/La-CRL-pour-les-bailleurs-francais.webp\",\"width\":1200,\"height\":800,\"caption\":\"La CRL pour les bailleurs franc\u0327ais\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.smovin.app\\\/fr-fr\\\/articles-bail-commercial\\\/crl-bailleurs-commerciaux-2-5\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\\\/\\\/www.smovin.app\\\/fr-fr\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Nos articles sur le bail commercial\",\"item\":\"https:\\\/\\\/www.smovin.app\\\/fr-fr\\\/articles-bail-commercial\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"CRL pour les bailleurs commerciaux : comprendre la contribution de 2,5 %\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.smovin.app\\\/fr-be\\\/#website\",\"url\":\"https:\\\/\\\/www.smovin.app\\\/fr-be\\\/\",\"name\":\"Smovin | Focus on what really matters\",\"description\":\"Application de gestion locative puissante et intuitive pour investisseurs immobiliers.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.smovin.app\\\/fr-be\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.smovin.app\\\/fr-be\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-fr\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.smovin.app\\\/fr-be\\\/#organization\",\"name\":\"Smovin\",\"url\":\"https:\\\/\\\/www.smovin.app\\\/fr-be\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-fr\",\"@id\":\"https:\\\/\\\/www.smovin.app\\\/fr-be\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.smovin.app\\\/wp-content\\\/uploads\\\/2021\\\/07\\\/LogoSmovinColors.svg\",\"contentUrl\":\"https:\\\/\\\/www.smovin.app\\\/wp-content\\\/uploads\\\/2021\\\/07\\\/LogoSmovinColors.svg\",\"width\":540,\"height\":103,\"caption\":\"Smovin\"},\"image\":{\"@id\":\"https:\\\/\\\/www.smovin.app\\\/fr-be\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"CRL bailleurs commerciaux : contribution de 2,5 % | Smovin","description":"La CRL (Contribution sur les Revenus Locatifs) s'applique \u00e0 2,5 % sur certains loyers commerciaux. Qui est concern\u00e9, comment la calculer et l'anticiper.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.smovin.app\/fr-fr\/articles-bail-commercial\/crl-bailleurs-commerciaux-2-5\/","og_locale":"fr_FR","og_type":"article","og_title":"CRL bailleurs commerciaux : contribution de 2,5 % | Smovin","og_description":"La CRL (Contribution sur les Revenus Locatifs) s'applique \u00e0 2,5 % sur certains loyers commerciaux. Qui est concern\u00e9, comment la calculer et l'anticiper.","og_url":"https:\/\/www.smovin.app\/fr-fr\/articles-bail-commercial\/crl-bailleurs-commerciaux-2-5\/","og_site_name":"Smovin | Focus on what really matters","article_modified_time":"2026-08-18T08:27:40+00:00","og_image":[{"width":1200,"height":800,"url":"https:\/\/www.smovin.app\/wp-content\/uploads\/2026\/08\/La-CRL-pour-les-bailleurs-francais.webp","type":"image\/webp"}],"twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"5 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.smovin.app\/fr-fr\/articles-bail-commercial\/crl-bailleurs-commerciaux-2-5\/","url":"https:\/\/www.smovin.app\/fr-fr\/articles-bail-commercial\/crl-bailleurs-commerciaux-2-5\/","name":"CRL bailleurs commerciaux : contribution de 2,5 % | Smovin","isPartOf":{"@id":"https:\/\/www.smovin.app\/fr-be\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.smovin.app\/fr-fr\/articles-bail-commercial\/crl-bailleurs-commerciaux-2-5\/#primaryimage"},"image":{"@id":"https:\/\/www.smovin.app\/fr-fr\/articles-bail-commercial\/crl-bailleurs-commerciaux-2-5\/#primaryimage"},"thumbnailUrl":"https:\/\/www.smovin.app\/wp-content\/uploads\/2026\/08\/La-CRL-pour-les-bailleurs-francais.webp","datePublished":"2026-08-18T08:27:38+00:00","dateModified":"2026-08-18T08:27:40+00:00","description":"La CRL (Contribution sur les Revenus Locatifs) s'applique \u00e0 2,5 % sur certains loyers commerciaux. Qui est concern\u00e9, comment la calculer et l'anticiper.","breadcrumb":{"@id":"https:\/\/www.smovin.app\/fr-fr\/articles-bail-commercial\/crl-bailleurs-commerciaux-2-5\/#breadcrumb"},"inLanguage":"fr-fr","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.smovin.app\/fr-fr\/articles-bail-commercial\/crl-bailleurs-commerciaux-2-5\/"]}]},{"@type":"ImageObject","inLanguage":"fr-fr","@id":"https:\/\/www.smovin.app\/fr-fr\/articles-bail-commercial\/crl-bailleurs-commerciaux-2-5\/#primaryimage","url":"https:\/\/www.smovin.app\/wp-content\/uploads\/2026\/08\/La-CRL-pour-les-bailleurs-francais.webp","contentUrl":"https:\/\/www.smovin.app\/wp-content\/uploads\/2026\/08\/La-CRL-pour-les-bailleurs-francais.webp","width":1200,"height":800,"caption":"La CRL pour les bailleurs franc\u0327ais"},{"@type":"BreadcrumbList","@id":"https:\/\/www.smovin.app\/fr-fr\/articles-bail-commercial\/crl-bailleurs-commerciaux-2-5\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/www.smovin.app\/fr-fr\/"},{"@type":"ListItem","position":2,"name":"Nos articles sur le bail commercial","item":"https:\/\/www.smovin.app\/fr-fr\/articles-bail-commercial\/"},{"@type":"ListItem","position":3,"name":"CRL pour les bailleurs commerciaux : comprendre la contribution de 2,5 %"}]},{"@type":"WebSite","@id":"https:\/\/www.smovin.app\/fr-be\/#website","url":"https:\/\/www.smovin.app\/fr-be\/","name":"Smovin | Focus on what really matters","description":"Application de gestion locative puissante et intuitive pour investisseurs immobiliers.","publisher":{"@id":"https:\/\/www.smovin.app\/fr-be\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.smovin.app\/fr-be\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-fr"},{"@type":"Organization","@id":"https:\/\/www.smovin.app\/fr-be\/#organization","name":"Smovin","url":"https:\/\/www.smovin.app\/fr-be\/","logo":{"@type":"ImageObject","inLanguage":"fr-fr","@id":"https:\/\/www.smovin.app\/fr-be\/#\/schema\/logo\/image\/","url":"https:\/\/www.smovin.app\/wp-content\/uploads\/2021\/07\/LogoSmovinColors.svg","contentUrl":"https:\/\/www.smovin.app\/wp-content\/uploads\/2021\/07\/LogoSmovinColors.svg","width":540,"height":103,"caption":"Smovin"},"image":{"@id":"https:\/\/www.smovin.app\/fr-be\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/www.smovin.app\/fr-fr\/wp-json\/wp\/v2\/pages\/65330","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.smovin.app\/fr-fr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.smovin.app\/fr-fr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.smovin.app\/fr-fr\/wp-json\/wp\/v2\/users\/208846801"}],"replies":[{"embeddable":true,"href":"https:\/\/www.smovin.app\/fr-fr\/wp-json\/wp\/v2\/comments?post=65330"}],"version-history":[{"count":1,"href":"https:\/\/www.smovin.app\/fr-fr\/wp-json\/wp\/v2\/pages\/65330\/revisions"}],"predecessor-version":[{"id":65331,"href":"https:\/\/www.smovin.app\/fr-fr\/wp-json\/wp\/v2\/pages\/65330\/revisions\/65331"}],"up":[{"embeddable":true,"href":"https:\/\/www.smovin.app\/fr-fr\/wp-json\/wp\/v2\/pages\/58870"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.smovin.app\/fr-fr\/wp-json\/wp\/v2\/media\/65325"}],"wp:attachment":[{"href":"https:\/\/www.smovin.app\/fr-fr\/wp-json\/wp\/v2\/media?parent=65330"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.smovin.app\/fr-fr\/wp-json\/wp\/v2\/categories?post=65330"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.smovin.app\/fr-fr\/wp-json\/wp\/v2\/tags?post=65330"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}