The national farm index for 2022 is 3.55% higher than in 2021.
Each year, a ministerial order publishes the national farm index. This index is used to calculate the amount of rent for agricultural land in relation to the previous year as indicated in the article "How to calculate the amount of rent".
The decree of July 13, 2022 (published in the Journal Officiel on July 16, 2022), established the index for the year 2022 at 110.26.
The index is calculated by taking into account both the evolution of agricultural income (+5.17%) and the price index of the gross domestic product (+1.41%).
It is therefore an increase of 3.55% compared to the index for the year 2021. It is therefore necessary to apply an increase of 3.55% on the amount of the rent paid for the current rural leases.
| Year | Index | Change in the index |
|
2009 |
100,00 |
Base |
|
2010 |
98,37 |
-1,63 % |
|
2011 |
101,25 |
+2,92 % |
|
2012 |
103,95 |
+2,67 % |
|
2013 |
106,68 |
+2,63 % |
|
2014 |
108,30 |
+1,52 % |
|
2015 |
110,05 |
+1,61 % |
|
2016 |
109,59 |
-0,42 % |
|
2017 |
106,28 |
-3,02 % |
|
2018 |
103,05 |
-3,04 % |
|
2019 |
104,76 |
+1,66% |
|
2020 |
105,33 |
+0,55% |
|
2021 |
106.48 |
+1.09% |
|
2022 |
110,26 |
+3.55% |
There are two methods of calculation: 
1) Application of the index variation to the previous year's rental price
Calculation formula: Farming price N = Farming price N-1 x (1 + Index variation)
Example (1):
The farm rent on October 1, 2021 was €1,500.00.
On October 1, 2022, the rent will be : 1,500.00 x (1 + 3.55%) = 1,500.00 x 1.0355 = €1,553.25.
2) Application of the indices to the price of farms (rule of three)
Calculation formula: Farm price N = Farm price fixed in the lease x Index N/First index published after the conclusion of the lease
Example (2):
The lease entered into on October 1, 2010 indicated a rental price of €1,500.00.
As of October 1, 2022, the rental price will be : 1 500,00 x (110,26/101,25*) = 1 633,48 €.
*The reference index is that of 2011, which was the first published after the lease was concluded.
Several elements are also to be taken into account for the calculation of the amount of the rent and which concern the property taxes.
The owner can ask his tenant for a partial reimbursement of the property tax related to the rented property.
The method of calculation of this reimbursement must be indicated in the rental contract. If the contract does not specify this, the farmer must reimburse the owner :
- 20% of communal and inter-communal taxes
- 50% of the Chamber of Agriculture taxes
- The management fees related to these amounts up to 8%.
Since 2006, agricultural properties have benefited from a 20% reduction in property tax, which must be passed on to the owner. Therefore, in this situation, the lessee only reimburses the owner for the Chamber of Agriculture's share of the taxes and the 8% management fee.
If the farmer's share of the property tax in the rural lease is higher than 20%, the calculation should nevertheless be made by deducting this 20% reduction.
There are abatements or reliefs on property taxes for agricultural land, particularly for young farmers. When a landowner rents his land to a Young Farmer, he can see a Young Farmer's property tax rebate line appear.
This property tax abatement is not intended to thank the owners who rented their land to a young farmer. The owner must pass on this saving to his tenant by applying an equivalent reduction on his rent receipt.
