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Taxation
Office tax: what rates in 2025?
Publié le 19 février 2025 - Directorate for Legal and Administrative Information (Prime Minister)
Your company is located in Île-de-France, in the Bouches-du-Rhône, the Var or the Alpes-Maritimes? In this case, you must declare and pay the annual office tax by 28 february 2025. The scale of this tax changes for 2025.
Who is involved?
This tax applies to professionals (individual or company) owners or owners to 1er January of the year of a right in rem (usufruct, authorization of temporary occupation of the public domain...) in a taxable premises.
Please note
The lessor may charge the tax to the lessee in the context of a commercial or professional lease. It has to be in the lease agreement.
What's the new scale?
The annual office tax rates change each year in response to the forecast increase in the consumer price index (CPI), excluding tobacco. For 2025, the CPI is increasing by 1.8%.
Thus, the 2025 tariffs (per square meter) of the office tax are as follows:
1st constituency | 2nd constituency | 3rd constituency | 4th constituency | |
|---|---|---|---|---|
Office (company rate) | €25.77 | €21.70 | €11.87 | €5.74 |
Office (public body tariff) | €12.81 | €10.79 | €7.15 | €5.19 |
Business premises | €8.84 | €8.84 | €4.60 | €2.35 |
Storage room | €4.62 | €4.62 | €2.35 | €1.21 |
Parking area | €2.92 | €2.92 | €1.58 | €0.83 |
Rate | |
|---|---|
Office space | €0.99 |
Business premises | €0.41 |
Storage room | €0.22 |
Parking area | €0.15 |
Which premises are taxable?
The annual office tax applies to the following premises:
- the office space (with a surface area of more than 100 m²):
- offices proper and their immediate and essential dependencies intended for the exercise of an activity by private natural or legal persons, or used by the State, regional or local authorities, public establishments or bodies and professional bodies;
- professional premises intended for the pursuit of liberal activities;
- the commercial premises (with a surface area of more than 2 500 m²): premises intended for the exercise of a retail or wholesale activity and the provision of services of a commercial or craft nature and their associated reserves (whether covered or not) and adjacent locations permanently assigned to such sales or service activities;
- the storage rooms (more than 5 000 m²): premises or covered areas intended for the storage of products, goods or goods and which are not topographically integrated into a production establishment;
- the parking areas (with an area of more than 500 m²): premises or areas (covered or not) intended for the parking of vehicles and which are not topographically integrated with a production establishment.
Please note
Certain types of premises are exempt from the tax (for example, social or sanitary premises).
How do I declare and pay this tax?
You must complete (or correct) a pre-identified paper form sent by the tax authorities.
If you are liable for the annual office tax and have not received this paper form, you will use the form 6705-B to file your return.
This form shall be sent together with the payment to the competent public accountant in the place where the taxable premises are situated:
- if your company is located in Île-de-France: the declaration and payment are made to the personal income tax department (SIP) (or the Department of Large Companies if you report to them);
- if your company is located in the Bouches-du-Rhône, the Var or the Alpes-Maritimes: the declaration and payment are made with the company Tax Service (SIE) (or the Department of Large Companies if you report to them).
Additional topics
General Directorate of Public Finance