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Procedure How to pay the leasehold duty

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Contact details

Direction des Services Fiscaux

Le Panorama
57 rue Grimaldi
MC 98000 MONACO

Department of Tax Services :
(+377) 98 98 81 21
(+377) 98 98 81 22

Fax : (+ 377) 98 98 81 55

Opening Hours : from 9h30 to 17h00 from Monday to Friday

Send us an email

Map

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Direction des Services Fiscaux

Le Panorama
57 rue Grimaldi
MC 98000 MONACO

Opening Hours : from 9h30 to 17h00 from Monday to Friday

Phone : (+ 377) 98 98 81 21

Phone : (+ 377) 98 98 81 22

Fax : (+ 377) 98 98 81 55

Send us an email
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Principle and conditions

Registration

Tenancy agreements for property are subject to a registration duty, the leasehold duty, which is covered by the tenant. The leasehold duty is calculated at a rate of 1% of the rent amount and the costs corresponding to the entire period for which the tenant occupies the property. You must pay the leasehold duty in full when you register your tenancy agreement contract.
You must register your tenancy agreement, under pain of penalties, within the three months which follow the signing of the contract.

Tenancy agreements lasting more than three years

If the tenancy agreement lasts more than three years (for example, tenancy agreements lasting six or nine years), you may request to pay in instalments split into periods of three years. In such cases, the leasehold duty is calculated and paid in accordance with the following terms:

  • When the contract is registered, the 1% duty for the rent amount and the costs for the first three years is payable
  • For each one of the periods which follow, a payment notice is delivered to the tenant at the beginning of the period

Renewal of the tenancy agreement

In the event that a tenancy agreement is renewed, the duty corresponding to the new tenancy period is settled on receipt of a payment notice delivered by the Department of Tax Services

1

Obtaining and completing the form

To get this form you can either:

2

Collating the documents

In order to register your tenancy agreement, you must provide:

  • A digital extract of the completed tenancy agreement
  • Three original dated, signed and stamped copies of the contract

3

How to settle the leasehold duty

You must submit the documents for the registration of the tenancy agreement to the Registration and Stamps Division of the Department of Tax Services.

Then, you must pay the leasehold duty by cheque or in cash directly at the service desk.

 

Renewal of the tenancy agreement and payment in instalments (tenancy agreements lasting more than three years)

In the event of the renewal of the tenancy agreement or payment in instalments of three years, a pre-filled payment notice will be delivered to your address by the Department of Tax Services.

The leasehold duty can be paid in cash, by cheque or transfer on the following account:  Download file RIB TGF RIB TGF

If you pay in cash or by cheque, on receipt of the payment notice, you must return the payment stub, accompanied by the payment, to the Department of Tax Services:

  • Either in the post (for cheque payments)
  • Or directly at the Registration and Stamps Division service desk  (for cash or cheque payments)

If you pay by transfer, you must include the number of the tenancy agreement and the name of the tenant on the transfer notice. It is not necessary to return the payment stub.

See also

Government & Institutions

File

Last update: 29/10/2012

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