As every year, the rates per square meter of the tax for the creation of office, commercial and storage premises (TCBCS) in the Ile-de-France region are updated.

This tax on the creation of offices concerns works:

• of building ;
• of rebuilding ;
• d'enlargement.

The rates vary depending on the riding in which the work was carried out. The electoral districts are as follows:

• 1^era constituency: Paris and the department of Hauts-de-Seine;
• 2^e constituency: the municipalities of the metropolis of Greater Paris other than the municipalities of 1^era constituency;
• 3^e constituency: the municipalities of the urban unit of Paris other than the municipalities of the 1^era and 2^e constituencies;
• 4^e constituency: other municipalities located in Île-de-France.

The 2025 scales

For the year 2025, the rates per square meter of construction have been updated.

The amount payable by the company varies according to the nature of the premises (offices, commercial premises and storage premises).

Office space

Commercial premises

Storage rooms

For these premises, the rate applicable to all the divisions is set at €16.28 per square meter at 1^er January 2025.