Monaco Tenancy & Direction des Services Fiscaux
Monaco Rental Lease Tax (Droit de Bail) Calculator
Calculate statutory lease registration dues in the Principality of Monaco under Article 12 de la Loi n° 580. All residential and commercial leases in Monaco must be registered with the Direction des Services Fiscaux, which levies an annual 1.0% Droit de Bail on gross rent plus service charges (*charges locatives*), alongside document fiscal stamps (*timbres fiscaux*).
Lease Terms & Rental Valuation
Agreed monthly rent stated in the formal lease agreement (*contrat de bail*).
Building maintenance, concierge, elevator, heating (*provisions sur charges*).
Fiscal stamp duty (*timbre fiscal*) is levied at €5.00 per physical sheet.
Registration Duty & Landlord Dues
Annual Droit de Bail (1.0%) €0.00 €0.00 monthly equivalent
Total Lease Term Duty €0.00 Over 1 Year
Fiscal Stamp Duty (Timbres) €0.00 Direction des Services Fiscaux
Total Fiscal Registration Cost €0.00 Required for Carte de Sejour registration
Fiscal Lease Registration Breakdown
| Component | Legal Basis | Amount (€) |
|---|
Monaco Lease Registration Rules (Loi n° 580)
In Monaco, registration of a residential lease with the tax authorities (*Enregistrement du bail*) is a mandatory legal prerequisite for obtaining or renewing a Monegasque Residence Card (*Carte de Sejour*) from the Police Maritime et Aeroportuaire / Sûrete Publique.
Statutory Duty Rates & Apportionment
- The 1.0% Rate: The registration tax (*Droit d'enregistrement des baux*) is statutorily fixed at 1.0%. Crucially, it is calculated on the aggregate of Base Rent + Service Charges (Charges Locatives).
- Fiscal Paper Stamps: In addition to the ad valorem 1% duty, fiscal stamps (*Timbres fiscaux*) costing €5.00 per sheet (feuille de role) must be physically affixed or electronically endorsed on each original executed copy of the contract.
- Contractual Payment: By default in Monegasque standard tenancy agreements, the Droit de Bail is borne by the tenant, although commercial contracts may negotiate alternate payment apportionments.