{"id":20172,"date":"2025-12-26T12:15:43","date_gmt":"2025-12-26T11:15:43","guid":{"rendered":"https:\/\/www.accountable.eu\/help-center\/contrat-de-location-commercial-ou-residentiel-quelles-depenses-sont-deductibles\/"},"modified":"2026-08-24T17:27:46","modified_gmt":"2026-08-24T15:27:46","slug":"contrat-de-location-commercial-ou-residentiel-quelles-depenses-sont-deductibles","status":"publish","type":"help_center","link":"https:\/\/www.accountable.eu\/fr-be\/help-center\/contrat-de-location-commercial-ou-residentiel-quelles-depenses-sont-deductibles\/","title":{"rendered":"Contrat de location commercial ou r\u00e9sidentiel : quelles d\u00e9penses sont d\u00e9ductibles ?"},"content":{"rendered":"<p class=\"no-margin font-inter\">Lorsque vous \u00eates ind\u00e9pendant en Belgique, vous pouvez engager des frais de location pour des b\u00e2timents, bureaux, espaces de travail\u2026 utilis\u00e9s dans le cadre de votre activit\u00e9. Toutefois, la d\u00e9ductibilit\u00e9 de ces co\u00fbts d\u00e9pend fortement du type de contrat de location que vous avez conclu ainsi que de la mani\u00e8re dont les locaux sont utilis\u00e9s (bureau d\u00e9di\u00e9, usage mixte priv\u00e9\/professionnel, etc.).<\/p>\n<p class=\"no-margin font-inter\">On distingue g\u00e9n\u00e9ralement :<\/p>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Un bail commercial<\/b> (pour des locaux professionnels, enti\u00e8rement destin\u00e9s \u00e0 un usage professionnel)<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Un bail r\u00e9sidentiel normal<\/b> (pour un logement ou une situation de bureau \u00e0 domicile)<\/p>\n<\/li>\n<\/ul>\n<p class=\"no-margin font-inter\">Cette distinction est importante car l\u2019administration fiscale traite ces deux cat\u00e9gories diff\u00e9remment : description de l\u2019usage dans le contrat, mode de d\u00e9claration des revenus par le propri\u00e9taire (professionnels vs. r\u00e9sidentiels) et proportion d\u2019usage professionnel.<\/p>\n<p class=\"no-margin font-inter\">\n<h1 class=\"font-degular\" id=\"h_82d4d810c7\"><b>1. Contrat de location commercial<\/b><\/h1>\n<h2 class=\"font-degular\" id=\"h_6e27e3e229\"><b>1.1. Lorsque le contrat concerne clairement des locaux professionnels<\/b><\/h2>\n<p class=\"no-margin font-inter\">Si vous louez un espace de travail d\u00e9di\u00e9 (bureau, locaux professionnels) sous un contrat qui indique clairement un usage professionnel, vous \u00eates dans une situation simple et s\u00fbre. Dans ce cas, vous pouvez consid\u00e9rer <b>la totalit\u00e9 du loyer comme une d\u00e9pense professionnelle d\u00e9ductible<\/b>. Vous devez toutefois conserver le contrat, les factures, preuves de paiement, etc.<\/p>\n<p class=\"no-margin font-inter\">\n<div class=\"intercom-interblocks-callout\" style=\"background-color: #feedaf80; border-color: #fbc91633;\">\n<p class=\"intercom-align-center no-margin font-inter\">Le propri\u00e9taire d\u2019un bien utilis\u00e9 professionnellement est impos\u00e9 sur <b>le revenu locatif r\u00e9el<\/b>. Autrement dit, il paie davantage d\u2019imp\u00f4ts que dans le cas d\u2019une location r\u00e9sidentielle.<\/p>\n<p class=\"no-margin font-inter\">\n<p class=\"intercom-align-center no-margin font-inter\">Si le propri\u00e9taire est une soci\u00e9t\u00e9, les revenus locatifs seront impos\u00e9s dans l\u2019imp\u00f4t des soci\u00e9t\u00e9s.<\/p>\n<\/div>\n<p class=\"intercom-align-center no-margin font-inter\">\n<h3 class=\"font-degular\" id=\"h_428c27d86f\"><b>1.2. D\u00e9penses d\u00e9ductibles au-del\u00e0 du loyer<\/b><\/h3>\n<p class=\"no-margin font-inter\">Lorsque votre activit\u00e9 se d\u00e9roule dans un espace lou\u00e9 \u00e0 des fins commerciales, la plupart des d\u00e9penses professionnelles li\u00e9es \u00e0 ces locaux sont <b>enti\u00e8rement d\u00e9ductibles<\/b>, car les lieux sont exclusivement professionnels.<\/p>\n<p class=\"no-margin font-inter\">\n<h3 class=\"font-degular\" id=\"h_a08d8445ae\"><b>Frais de services publics : eau, gaz, \u00e9lectricit\u00e9, chauffage<\/b><\/h3>\n<p class=\"no-margin font-inter\">Ces co\u00fbts sont enti\u00e8rement d\u00e9ductibles. Il est n\u00e9cessaire de conserver les factures et preuves.<\/p>\n<h3 class=\"font-degular\" id=\"h_13ab668336\"><b>Internet, t\u00e9l\u00e9phone, logiciels, \u00e9quipement<\/b><\/h3>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Internet et t\u00e9l\u00e9phone :<\/b> enti\u00e8rement d\u00e9ductibles, l\u2019espace \u00e9tant 100 % professionnel.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Logiciels et mat\u00e9riel de bureau :<\/b> ordinateurs portables, \u00e9crans, bureaux, chaises ergonomiques, ainsi que lampes, plantes, mobilier d\u2019accueil et d\u00e9corations\u2026 tout ce qui am\u00e9liore l\u2019espace professionnel est d\u00e9ductible.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Assurance du mat\u00e9riel :<\/b> enti\u00e8rement d\u00e9ductible.<\/p>\n<\/li>\n<\/ul>\n<h1 class=\"font-degular\" id=\"h_eb817a4b68\"><b>2. Contrat de location r\u00e9sidentiel<\/b><\/h1>\n<h2 class=\"font-degular\" id=\"h_9a8c2ab84e\"><b>2.1. Lorsque vous louez une partie de votre logement (bureau \u00e0 domicile)<\/b><\/h2>\n<p class=\"no-margin font-inter\">La situation devient plus complexe lorsque vous utilisez une partie de votre logement lou\u00e9 \u00e0 des fins professionnelles. Les questions-cl\u00e9s sont :<br \/>Le contrat autorise-t-il l\u2019usage professionnel ? Quelle proportion de la surface est professionnelle vs. priv\u00e9e ? La fiscalit\u00e9 exige de la clart\u00e9.<\/p>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\">Cela signifie que <b>vous NE pouvez PAS d\u00e9duire votre loyer<\/b> sauf si une partie du logement est <b>officiellement d\u00e9sign\u00e9e comme usage professionnel dans le contrat<\/b>.<br \/>En effet, cela modifie la mani\u00e8re dont le propri\u00e9taire est impos\u00e9.<\/p>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\">Pour les locations r\u00e9sidentielles, le propri\u00e9taire est impos\u00e9 sur le <b>revenu cadastral index\u00e9<\/b> du bien. S\u2019il existe un usage professionnel d\u00e9clar\u00e9, il peut \u00eatre impos\u00e9 sur le <b>revenu r\u00e9el<\/b>, ce qui est moins avantageux pour lui.<\/p>\n<p class=\"no-margin font-inter\">\n<h2 class=\"font-degular\" id=\"h_fbeb0b76bb\">En pratique :<\/h2>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">Le contrat doit <b>indiquer explicitement<\/b> la partie des locaux destin\u00e9e \u00e0 l\u2019usage professionnel.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">Vous ne pouvez d\u00e9duire <b>que la partie du loyer correspondant \u00e0 l\u2019usage professionnel<\/b>.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">Si le contrat ou l\u2019enregistrement n\u2019est pas correct, la d\u00e9duction peut \u00eatre refus\u00e9e et cr\u00e9er un risque de contr\u00f4le.<\/p>\n<\/li>\n<\/ul>\n<div class=\"intercom-interblocks-callout\" style=\"background-color: #fed9db80; border-color: #fd3a5733;\">\n<p class=\"intercom-align-center no-margin font-inter\">Si le contrat est strictement r\u00e9sidentiel et <b>interdit l\u2019usage professionnel<\/b>, vous ne pouvez pas d\u00e9duire le loyer.<\/p>\n<p class=\"intercom-align-center no-margin font-inter\">\n<p class=\"intercom-align-center no-margin font-inter\">Vous devez obtenir l\u2019accord \u00e9crit du propri\u00e9taire pour autoriser l\u2019usage professionnel.<\/p>\n<p class=\"intercom-align-center no-margin font-inter\">\n<p class=\"intercom-align-center no-margin font-inter\">Sans cet accord, aucune d\u00e9duction n\u2019est possible.<\/p>\n<\/div>\n<h2 class=\"font-degular\" id=\"h_2a0e937ca2\"><b>2.2. D\u00e9penses d\u00e9ductibles au-del\u00e0 du loyer<\/b><\/h2>\n<p class=\"no-margin font-inter\">Pour les ind\u00e9pendants travaillant \u00e0 domicile, les d\u00e9penses doivent \u00eatre d\u00e9duites <b>proportionnellement<\/b> \u00e0 la partie professionnelle.<\/p>\n<p class=\"no-margin font-inter\">\n<h3 class=\"font-degular\" id=\"h_dce59bc85b\"><b>Services publics : eau, gaz, \u00e9lectricit\u00e9, chauffage<\/b><\/h3>\n<p class=\"no-margin font-inter\">D\u00e9ductibles en proportion de la surface utilis\u00e9e professionnellement. Exemple : bureau = 15 % de la surface \u2192 15 % des frais d\u00e9ductibles.<\/p>\n<h3 class=\"font-degular\" id=\"h_09bed0ce4f\"><b>Internet, t\u00e9l\u00e9phone, logiciels, \u00e9quipement<\/b><\/h3>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Internet :<\/b> d\u00e9ductible selon le pourcentage d\u2019utilisation professionnelle.<br \/>Exemple : usage professionnel 5 jours sur 7 \u2192 5\/7 d\u00e9ductible.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Mobilier et mat\u00e9riel de bureau :<\/b> ordinateur, \u00e9cran, bureau, chaise ergonomique\u2026 d\u00e9ductibles dans la mesure o\u00f9 ils servent l\u2019activit\u00e9.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Assurance du mat\u00e9riel :<\/b> d\u00e9ductible selon la proportion professionnelle.<\/p>\n<\/li>\n<\/ul>\n<h1 class=\"font-degular\" id=\"h_14b879d4b4\"><b>3. Comment encoder votre loyer dans Accountable<\/b><\/h1>\n<p class=\"no-margin font-inter\">Si vous payez en une seule fois la partie priv\u00e9e et professionnelle du loyer, indiquez les montants s\u00e9par\u00e9s dans la communication de votre virement bancaire.<br \/>Ensuite, t\u00e9l\u00e9chargez la preuve de paiement mensuelle et importez-la sous la cat\u00e9gorie :<\/p>\n<p class=\"no-margin font-inter\"><b>\u201cLocaux professionnels \u2192 Loyers\u201d<\/b> pour le montant correspondant \u00e0 l\u2019usage professionnel.<\/p>\n<div class=\"intercom-container\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/downloads.intercomcdn.com\/i\/o\/c9wnmh12\/1830730906\/664692b09ea09935b59b90c396db\/Screenshot+2025-11-14+at+15_04_29.png?expires=1787702400&amp;signature=867ac75fd570dc3e6f98a6f931edd9a0d889e019d6a23fa8c05c0903edcc4ed1&amp;req=dSgkFs59nYhfX%2FMW3nq%2BgeTg8SrxUpNCr8OBR9bC3NWJP2XSHQY%2FphOCrqKE%0AYF49QFTBGFNOIIRnuj63GV5u8ZQ%3D%0A\" width=\"1852\" height=\"1146\" style=\"height: auto;\"><\/div>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\">Ce type de d\u00e9pense est <b>exon\u00e9r\u00e9 de TVA<\/b>, s\u00e9lectionnez donc <b>0 % TVA<\/b> avec la raison :<br \/><b>\u201cCet \u00e9l\u00e9ment est exempt\u00e9 de TVA.\u201d<\/b><\/p>\n<div class=\"intercom-container\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/downloads.intercomcdn.com\/i\/o\/c9wnmh12\/1830731291\/7a28819a5bde79ace15ed92cbe9a\/Screenshot+2025-11-14+at+15_05_00.png?expires=1787702400&amp;signature=32baed267e10548f857141f1d6bb35c691754bcb0acf0766494cb8482444f5e1&amp;req=dSgkFs59nINWWPMW3nq%2BgY7velkIRbp3ZCb1QRAqWmZyuBFWXJRc5p08j12X%0AO6sM9Qz3Fdc2suivGOS7l94OSEE%3D%0A\" width=\"770\" height=\"1486\" style=\"height: auto;\"><\/div>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\">Pour un <b>bail commercial<\/b>, vous pouvez encoder les paiements mensuels de la m\u00eame mani\u00e8re.<\/p>\n<p class=\"no-margin font-inter\">\n<h1 class=\"font-degular\" id=\"h_1b3f9b3435\"><b>4. R\u00e8gles pratiques essentielles<\/b><\/h1>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Documenter clairement : <\/b>Le contrat doit indiquer la partie professionnelle, le montant du loyer professionnel, etc.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Ratio de surface : <\/b>Lorsque seule une partie du logement est professionnelle, calculez <i>(m\u00b2 professionnels \u00f7 m\u00b2 totaux) <\/i>et appliquez ce ratio aux frais. L\u2019administration peut v\u00e9rifier.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Obligations d\u2019enregistrement : <\/b>Depuis 2024 (revenus 2023), une nouvelle annexe (<b>formulaire 270 MLH<\/b>) doit \u00eatre compl\u00e9t\u00e9e pour d\u00e9duire des frais de location. Plus de information: <a href=\"https:\/\/finances.belgium.be\/fr\/experts_partenaires\/professions-economiques\/formulaires-ipp\/annexe-270-mlh\" target=\"_blank\" class=\"intercom-content-link font-inter\">Link<\/a><\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Cons\u00e9quences fiscales pour le propri\u00e9taire : <\/b>Une d\u00e9claration d\u2019usage professionnel peut entra\u00eener une imposition moins favorable pour lui. Certains propri\u00e9taires peuvent refuser.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>\u00c9viter le risque de contr\u00f4le : <\/b>Une d\u00e9duction trop \u00e9lev\u00e9e sans justification solide peut attirer l\u2019attention du fisc.<\/p>\n<\/li>\n<\/ul>\n<h1 class=\"font-degular\" id=\"h_8853dfdc82\"><b>Tableau r\u00e9capitulatif<\/b><\/h1>\n<div class=\"intercom-interblocks-table-container\">\n<table role=\"presentation\" style=\"border: 1px solid #c6c9c0; border-radius: 6px; border-collapse: separate; border-spacing: 0;\">\n<tbody>\n<tr>\n<td style=\"padding: 8px;\">\n<p class=\"no-margin font-inter\"><b>Situation<\/b><\/p>\n<\/td>\n<td style=\"border-left: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\"><b>Loyer d\u00e9ductible ?<\/b><\/p>\n<\/td>\n<td style=\"border-left: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\"><b>Conditions<\/b><\/p>\n<\/td>\n<td style=\"border-left: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\"><b>Part d\u00e9ductible typique<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">Locaux professionnels d\u00e9di\u00e9s (bail commercial)<\/p>\n<\/td>\n<td style=\"border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">Oui, g\u00e9n\u00e9ralement 100 %<\/p>\n<\/td>\n<td style=\"border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">Contrat professionnel, pas d\u2019usage priv\u00e9 significatif<\/p>\n<\/td>\n<td style=\"border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">~100 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">Bureau \u00e0 domicile sous contrat reconnaissant l\u2019usage professionnel<\/p>\n<\/td>\n<td style=\"border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">Oui, mais partiel<\/p>\n<\/td>\n<td style=\"border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">Clause d\u2019usage professionnel, ratio mesurable, propri\u00e9taire inform\u00e9<\/p>\n<\/td>\n<td style=\"border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">Ratio professionnel (souvent jusqu\u2019\u00e0 \u00b115 %)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">Logement lou\u00e9 sous bail r\u00e9sidentiel sans clause professionnelle<\/p>\n<\/td>\n<td style=\"border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">Non (ou tr\u00e8s risqu\u00e9)<\/p>\n<\/td>\n<td style=\"border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">Aucun usage professionnel reconnu<\/p>\n<\/td>\n<td style=\"border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">0 (ou refus\u00e9)<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Contrat de location commercial vs r\u00e9sidentiel: quelles diff\u00e9rences?<\/p>\n","protected":false},"featured_media":0,"template":"","help_label":[452,491],"class_list":["post-20172","help_center","type-help_center","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Contrat de location commercial ou r\u00e9sidentiel : quelles d\u00e9penses sont d\u00e9ductibles ? 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