What sources does Taxxa search?

Taxxa searches a continuously updated collection of more than one million pages from tax authorities, government publications, legislation and case law across the European jurisdictions it covers. Every response cites the underlying material, so a professional can inspect the rule, its jurisdiction and whether it is current before relying on the result.

Can Taxxa work with a team’s own documents?

Yes. Research can combine the public knowledge base with a team’s own PDF, DOCX, CSV and TXT files in one workspace. That makes it possible to compare a client document with the relevant guidance, trace a conclusion to its source and prepare a draft without losing the evidence that supports it.

Who is Taxxa built for?

Accountants, auditors, tax advisors, payroll specialists, bookkeepers and advisory teams working across European jurisdictions. Shared workspaces keep research available to colleagues, and citations make review easier.

Where is customer data stored, and is it used to train models?

Customer data stays in the European Union and is never used to train language models.

Does Taxxa replace professional judgement?

No. Taxxa is a research and drafting workspace. It helps professionals reach an informed starting point faster; the professional still reviews the evidence and makes the final decision. It does not file returns, post bookkeeping entries or give legal advice.

FranceEntreprendre Service Public

Q2 2026 lease indices published: ILC 137.16, ICC 2 103, ILAT 138.01

Q2 2026 lease indices published 23 September 2026: ILC 137.16, ICC 2 103, ILAT 138.01 — the reference figures for revisions and renewals tied to Q2 2026.

By Taxxa AI OyPublished 25 September 2026

Public Sector & Economy Legal & Corporate

The Institut national de la statistique et des études économiques (Insee) published the reference rent indices for the second quarter of 2026 on 23 September 2026.Service Public The indice des loyers commerciaux (ILC) stands at 137.16, against 135.26 in the first quarter of 2026.Service Public The indice du coût de la construction (ICC) stands at 2 103, against 2 084 in the first quarter.Service Public The indice des loyers des activités tertiaires (ILAT) stands at 138.01, against 137.42 in the first quarter.Service Public These published values are the reference figures for the revision and renewal calculations described below where the reference quarter is the second quarter of 2026.Service Public

The three indices — ILC, ILAT and ICC — are used to calculate the change in rent at the triennial or annual revision of the rents under baux commerciaux and baux professionnels. The ILC and the ILAT, depending on the activity, are used to calculate the rent on renewal of a bail commercial. For a bail commercial, the triennial revision is automatic and applies even where the lease does not mention it; the rent may move more often, for example each year, where the lease contains a clause d'échelle mobile, also called a clause d'indexation. The rent is also reassessed on renewal of the bail commercial, at the end of its nine-year term.

Which index governs depends on the activity carried on. The ILC covers tenants exercising a commercial or artisanal activity who are registered in the registre national des entreprises (RNE) and, for commerçants, the registre du commerce et des sociétés (RCS). The ILAT covers tertiary activities. Since September 2014 the ICC is no longer a reference index for the triennial revision or the renewal of a bail commercial, though it may still be used as the reference in an indexation clause. For a bail professionnel, revision is not imposed by law, but where the lease contains a revision clause the rent may be revised by reference to the ILAT or, for leases favouring rental investment, access to social housing ownership or the development of land supply, the ICC. The chosen index must relate to the activity of one of the parties or to the object of the contract. Without a revision clause, the rent of a bail professionnel stays unchanged for six years.

The calculation follows the same pattern for each index: the new rent equals the current rent multiplied by the new index divided by the index for the same quarter of the previous year. Each index is computed quarterly and published by Insee with a two-quarter lag, so parties checking a series should expect the delay rather than treat the latest published quarter as the current one.

Legal basis: the three avis published in the Journal officiel — Avis relatif à l'indice des loyers commerciaux (ILC) du deuxième trimestre de 2026 (loi n° 2008-776 du 4 août 2008, décret n° 2008-1139 du 4 novembre 2008 et décret n° 2022-357 du 14 mars 2022), Avis relatif à l'indice des loyers des activités tertiaires (ILAT) du deuxième trimestre de 2026 (loi n° 2011-525 du 17 mai 2011 et décret n° 2011-2028 du 29 décembre 2011), and Avis relatif à l'indice du coût de la construction (ICC) du deuxième trimestre de 2026 (décret n° 2009-1568 du 15 décembre 2009).

For any triennial or annual revision and any renewal referring to the second quarter of 2026, apply the new values: ILC 137.16, ICC 2 103 and ILAT 138.01.

Sources