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Rent review using the French rent reference index (IRL)

The reviewed rent equals the current rent multiplied by the IRL of the lease's reference quarter for the current year, divided by the IRL of the same quarter of the previous year — unless the dwelling is rated F or G, in which case the rent can no longer be reviewed.

2026 rules — verified on September 4, 2026Free, no account

This content is part of the path: Reporting my rental income· Step 3 of 8· Next step: French property tax estimate

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Sources and assumptions

  • insee.fr — 8974207 — tax year 2026, verified on September 4, 2026
    Excerpt from the source : « Au premier trimestre 2026, l'indice de référence des loyers s'établit à 146,60. »
  • insee.fr — 8558868 — tax year 2026, verified on September 4, 2026
    Excerpt from the source : « Au premier trimestre 2025, l'indice de référence des loyers s'établit à 145,47. »
  • insee.fr — 9022797 — tax year 2026, verified on September 4, 2026
    Excerpt from the source : « Au deuxième trimestre 2026, l'indice de référence des loyers s'établit à 148,37. »
  • insee.fr — 8608932 — tax year 2026, verified on September 4, 2026
    Excerpt from the source : « Au deuxième trimestre 2025, l'indice de référence des loyers s'établit à 146,68. »
  • insee.fr — 8655863 — tax year 2026, verified on September 4, 2026
    Excerpt from the source : « Au troisième trimestre 2025, l'indice de référence des loyers s'établit à 145,77. »
  • insee.fr — 8269850 — tax year 2026, verified on September 4, 2026
    Excerpt from the source : « L'indice de référence des loyers s'établit donc à 144,51. »
  • insee.fr — 8725568 — tax year 2026, verified on September 4, 2026
    Excerpt from the source : « Au quatrième trimestre 2025, l'indice de référence des loyers s'établit à 145,78. »
  • insee.fr — 8330737 — tax year 2026, verified on September 4, 2026
    Excerpt from the source : « Au quatrième trimestre 2024, l'indice de référence des loyers s'établit à 144,64. »

Calculation assumptions

  • The calculation covers a private-sector residential lease in mainland France whose contract includes an annual rent review clause. The derogatory indices applicable in the collectivities governed by Article 73 of the Constitution and in Corsica are not modelled.
  • The IRL is a QUARTERLY index: a new value is published every three months. For the reference quarter selected, the calculation uses the latest pair of indices published as of the verification date shown in the sources — check the most recent Insee release before applying the new rent.
  • Rent caps in tight housing areas, the rent supplement and the ceiling applicable on re-letting or lease renewal are not modelled: the annual review does not remove the need to check those ceilings.
  • The calculation uses the monthly rent EXCLUDING service charges. Recoverable charges, their provisional payments and their annual settlement follow their own rules and are not covered here.

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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.