Annual tax on offices in Île-de-France
Verified 16 February 2024 - Directorate for Legal and Administrative Information (Prime Minister)
The office tax applicable in the Île-de-France region (TSB-IDF) is an annual tax which concerns office premises, commercial premises, storage rooms and parking areas.
Paid every year, it must not be confused with the tax for the creation of offices or businesses (TCB-IDF)which is paid in one installment during construction or fitting-out work.
Warning
Since 1er january 2023, a new PACA office tax is due in the departments of Bouches-du-Rhône, Var and Alpes-Maritimes.
The levy may concern an individual, a company or a private or public body in any of the following at 1er January :
- Owner (in full ownership, co-ownership or division) of a taxable premises or area
- Holder of a right in rem in a taxable premises : usufruct, for example, temporary public domain occupancy (TPO).
If it is a commercial or professional lease, the lessor can charge the tenant for it. It has to be in the lease agreement. Without a specific clause, the tax is not recoverable by the lessor, who remains liable for it.
The tax shall be applicable annually in the whole region Île-de-France, which includes the following departments:
- Essonne (91)
- Hauts-de-Seine (92)
- Paris (75)
- Seine-et-Marne (77)
- Seine-Saint-Denis (93)
- Val-de-Marne (94)
- Val-d'Oise (95)
- Yvelines (78)
FYI
Since 1er january 2023, a new office tax is due in the PACA region, in the departments of Bouches-du-Rhône (13), Var (83) and Alpes-Maritimes (06).
Taxable premises
The annual fee shall apply to the following types of premises:
- Office space : these are the offices themselves and their immediate and essential dependencies intended for the exercise of an activity. This also includes professional premises intended for the exercise of professional activities (premises used for medical practices, architects, lawyers, veterinarians, consultants, etc., as well as waiting rooms for clients and clearances) or used by private organizations whether or not they are for profit.
- Commercial premises : premises intended for the exercise of a retail or wholesale trade activity and the provision of services of a commercial or craft nature and their associated reserves (covered or not), and adjacent locations permanently assigned to the sale. This includes shops, boutiques, commercial distribution areas, market halls, covered procurement markets, maintenance and repair shops, etc.
- Storage rooms : premises or covered areas intended for the storage of products, goods or goods and which are not topographically integrated into a production establishment. This includes all storage premises (warehouses, logistics platforms, furniture storage, etc.) except those directly dependent on an industrial or production establishment or agricultural holding. Exhibition and conference facilities shall be treated as storage facilities.
- Parking surfaces : this refers to premises or areas covered or not covered intended for parking vehicles and which are not topographically integrated with a production establishment.
Please note
The tax is due even if the premises are unoccupied.
The premises or surfaces may be whole buildings or only part of buildings.
In the case of premises undivided inmates, the calculation for the exemption shall take into account the entire area of the premises. In practice, even if an individual owns an area below the exemption limits corresponding to his share, he is liable to pay the tax.
The tax is payable for a whole year, even if the property is transferred or changed in the course of the year, and even if the premises are vacant or vacant.
Tax-exempt premises
The following premises are exempt of the office tax:
- Professional offices and premises with an area of less than 100 m²
- Commercial premises of less than 2,500 m²
- Storage rooms belonging to agricultural cooperative businesses or their associations
- Storage rooms with an area of less than 5 000 m²
- Parking areas of less than 500 m²
- Commercial car parks of less than 500 m²
- Office space, commercial premises, storage premises and parking areas attached to these categories of premises and commercial car parks, situated in a urban free zone-entrepreneurial territory (ZFU)
- Premises used by foundations and associations recognized as being of public interest
- Premises specially adapted for administrative archiving and research activities
- Premises of a sanitary nature (clinic, pharmacy, care establishment), of a social nature (social action center, funeral home, company nursery), of an educational nature (school or university establishment) or of a cultural nature (theater, cinema, show or circus establishment, animal park, artist's workshop, museum, library)
- Administrative premises of public and private educational establishments under contract with the State
- Premises and areas of park and ride stations designed exclusively to facilitate passenger access to the various public transport networks
- Premises hosting computer servers
- Pitches adjacent to a commercial premises and equipped for the exercise of sporting activities.
Please note
A garage space used to store vehicles awaiting sale or repair is not taxable as a parking space but as a commercial space.
Répondez aux questions successives et les réponses s’afficheront automatiquement
Paris (75)
According to the district, the tax is division 1 (premium zone) or the division 2 at the normal rate.
1st arrondissement
Room Types | Rates |
|---|---|
Office (company rate) | €25.31 |
Office (public body tariff) | €12.58 |
Business premises | €8.68 |
Storage room | €4.53 |
Parking area | €2.86 |
The offices concerned by the public body tariff are State-owned premises, local and regional authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
2nd arrondissement
Room Types | Rates |
|---|---|
Office (company rate) | €25.31 |
Office (public body tariff) | €12.58 |
Business premises | €8.68 |
Storage room | €4.53 |
Parking area | €2.86 |
The offices concerned by the public body tariff are State-owned premises, local and regional authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
3rd arrondissement
Room Types | 2e constituency (standard tariff) |
|---|---|
Office (company rate) | €21.31 |
Office (public body tariff) | €10.59 |
Business premises | €8.68 |
Storage room | €4.53 |
Parking area | €2.86 |
The offices concerned by the public body tariff are State-owned premises, local and regional authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
4th arrondissement
Room Types | 2e constituency (standard tariff) |
|---|---|
Office (company rate) | €21.31 |
Office (public body tariff) | €10.59 |
Business premises | €8.68 |
Storage room | €4.53 |
Parking area | €2.86 |
The offices concerned by the public body tariff are State-owned premises, local and regional authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
5th arrondissement
Room Types | 2e constituency (standard tariff) |
|---|---|
Office (company rate) | €21.31 |
Office (public body tariff) | €10.59 |
Business premises | €8.68 |
Storage room | €4.53 |
Parking area | €2.86 |
The offices concerned by the public body tariff are State-owned premises, local and regional authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
6th arrondissement
Room Types | 2e constituency (standard tariff) |
|---|---|
Office (company rate) | €21.31 |
Office (public body tariff) | €10.59 |
Business premises | €8.68 |
Storage room | €4.53 |
Parking area | €2.86 |
The offices concerned by the public body tariff are State-owned premises, local and regional authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
7th arrondissement
Room Types | Rates |
|---|---|
Office (company rate) | €25.31 |
Office (public body tariff) | €12.58 |
Business premises | €8.68 |
Storage room | €4.53 |
Parking area | €2.86 |
The offices concerned by the public body tariff are State-owned premises, local and regional authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
8th arrondissement
Room Types | Rates |
|---|---|
Office (company rate) | €25.31 |
Office (public body tariff) | €12.58 |
Business premises | €8.68 |
Storage room | €4.53 |
Parking area | €2.86 |
The offices concerned by the public body tariff are State-owned premises, local and regional authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
9th arrondissement
Room Types | Rates |
|---|---|
Office (company rate) | €25.31 |
Office (public body tariff) | €12.58 |
Business premises | €8.68 |
Storage room | €4.53 |
Parking area | €2.86 |
The offices concerned by the public body tariff are State-owned premises, local and regional authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
10th arrondissement
Room Types | Rates |
|---|---|
Office (company rate) | €25.31 |
Office (public body tariff) | €12.58 |
Business premises | €8.68 |
Storage room | €4.53 |
Parking area | €2.86 |
The offices concerned by the public body tariff are State-owned premises, local and regional authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
11th arrondissement
Room Types | 2e constituency (standard tariff) |
|---|---|
Office (company rate) | €21.31 |
Office (public body tariff) | €10.59 |
Business premises | €8.68 |
Storage room | €4.53 |
Parking area | €2.86 |
The offices concerned by the public body tariff are State-owned premises, local and regional authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
12th arrondissement
Room Types | 2e constituency (standard tariff) |
|---|---|
Office (company rate) | €21.31 |
Office (public body tariff) | €10.59 |
Business premises | €8.68 |
Storage room | €4.53 |
Parking area | €2.86 |
The offices concerned by the public body tariff are State-owned premises, local and regional authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
13th arrondissement
Room Types | 2e constituency (standard tariff) |
|---|---|
Office (company rate) | €21.31 |
Office (public body tariff) | €10.59 |
Business premises | €8.68 |
Storage room | €4.53 |
Parking area | €2.86 |
The offices concerned by the public body tariff are State-owned premises, local and regional authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
14th arrondissement
Room Types | 2e constituency (standard tariff) |
|---|---|
Office (company rate) | €21.31 |
Office (public body tariff) | €10.59 |
Business premises | €8.68 |
Storage room | €4.53 |
Parking area | €2.86 |
The offices concerned by the public body tariff are State-owned premises, local and regional authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
15th arrondissement
Room Types | Rates |
|---|---|
Office (company rate) | €25.31 |
Office (public body tariff) | €12.58 |
Business premises | €8.68 |
Storage room | €4.53 |
Parking area | €2.86 |
The offices concerned by the public body tariff are State-owned premises, local and regional authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
16th arrondissement
Room Types | Rates |
|---|---|
Office (company rate) | €25.31 |
Office (public body tariff) | €12.58 |
Business premises | €8.68 |
Storage room | €4.53 |
Parking area | €2.86 |
The offices concerned by the public body tariff are State-owned premises, local and regional authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
17th arrondissement
Room Types | Rates |
|---|---|
Office (company rate) | €25.31 |
Office (public body tariff) | €12.58 |
Business premises | €8.68 |
Storage room | €4.53 |
Parking area | €2.86 |
The offices concerned by the public body tariff are State-owned premises, local and regional authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
18th arrondissement
Room Types | 2e constituency (standard tariff) |
|---|---|
Office (company rate) | €21.31 |
Office (public body tariff) | €10.59 |
Business premises | €8.68 |
Storage room | €4.53 |
Parking area | €2.86 |
The offices concerned by the public body tariff are State-owned premises, local and regional authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
19th arrondissement
Room Types | 2e constituency (standard tariff) |
|---|---|
Office (company rate) | €21.31 |
Office (public body tariff) | €10.59 |
Business premises | €8.68 |
Storage room | €4.53 |
Parking area | €2.86 |
The offices concerned by the public body tariff are State-owned premises, local and regional authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
20th arrondissement
Room Types | 2e constituency (standard tariff) |
|---|---|
Office (company rate) | €21.31 |
Office (public body tariff) | €10.59 |
Business premises | €8.68 |
Storage room | €4.53 |
Parking area | €2.86 |
The offices concerned by the public body tariff are State-owned premises, local and regional authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
Hauts de Seine (92)
According to the municipality, the tax falls under the division 1 (premium zone), from the exchange 2 normal tariff or the division 2 reduced rate.
Antony
Room Types | 2e constituency (standard tariff) |
|---|---|
Office (company rate) | €21.31 |
Office (public body tariff) | €10.59 |
Business premises | €8.68 |
Storage room | €4.53 |
Parking area | €2.86 |
The offices concerned by the public body tariff are State-owned premises, local and regional authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
Asnières-sur-Seine
Room Types | 2e constituency (standard tariff) |
|---|---|
Office (company rate) | €21.31 |
Office (public body tariff) | €10.59 |
Business premises | €8.68 |
Storage room | €4.53 |
Parking area | €2.86 |
The offices concerned by the public body tariff are State-owned premises, local and regional authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
Bagneux
Room Types | 2e constituency (reduced rate) |
|---|---|
Office (company rate) | €19.18 |
Office (public body tariff) | €10.50 |
Business premises | €7.81 |
Storage room | €4.08 |
Parking area | €2.57 |
The offices concerned by the public body tariff are State-owned premises, local and regional authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
Timber
Room Types | 2e constituency (standard tariff) |
|---|---|
Office (company rate) | €21.31 |
Office (public body tariff) | €10.59 |
Business premises | €8.68 |
Storage room | €4.53 |
Parking area | €2.86 |
The offices concerned by the public body tariff are State-owned premises, local and regional authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
Boulogne-Billancourt
Room Types | Rates |
|---|---|
Office (company rate) | €25.31 |
Office (public body tariff) | €12.58 |
Business premises | €8.68 |
Storage room | €4.53 |
Parking area | €2.86 |
The offices concerned by the public body tariff are State-owned premises, local and regional authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
Bourg la Reine
Room Types | 2e constituency (standard tariff) |
|---|---|
Office (company rate) | €21.31 |
Office (public body tariff) | €10.59 |
Business premises | €8.68 |
Storage room | €4.53 |
Parking area | €2.86 |
The offices concerned by the public body tariff are State-owned premises, local and regional authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
Châtenay-Malabry
Room Types | 2e constituency (reduced rate) |
|---|---|
Office (company rate) | €19.18 |
Office (public body tariff) | €10.50 |
Business premises | €7.81 |
Storage room | €4.08 |
Parking area | €2.57 |
The offices concerned by the public body tariff are State-owned premises, local and regional authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
Chestnut
Room Types | 2e constituency (standard tariff) |
|---|---|
Office (company rate) | €21.31 |
Office (public body tariff) | €10.59 |
Business premises | €8.68 |
Storage room | €4.53 |
Parking area | €2.86 |
The offices concerned by the public body tariff are State-owned premises, local and regional authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
Chaville
Room Types | 2e constituency (standard tariff) |
|---|---|
Office (company rate) | €21.31 |
Office (public body tariff) | €10.59 |
Business premises | €8.68 |
Storage room | €4.53 |
Parking area | €2.86 |
The offices concerned by the public body tariff are State-owned premises, local and regional authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
Clamart
Room Types | 2e constituency (standard tariff) |
|---|---|
Office (company rate) | €21.31 |
Office (public body tariff) | €10.59 |
Business premises | €8.68 |
Storage room | €4.53 |
Parking area | €2.86 |
The offices concerned by the public body tariff are State-owned premises, local and regional authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
Clichy
Room Types | 2e constituency (standard tariff) |
|---|---|
Office (company rate) | €21.31 |
Office (public body tariff) | €10.59 |
Business premises | €8.68 |
Storage room | €4.53 |
Parking area | €2.86 |
The offices concerned by the public body tariff are State-owned premises, local and regional authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
Doves
Room Types | 2e constituency (reduced rate) |
|---|---|
Office (company rate) | €19.18 |
Office (public body tariff) | €10.50 |
Business premises | €7.81 |
Storage room | €4.08 |
Parking area | €2.57 |
The offices concerned by the public body tariff are State-owned premises, local and regional authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
Curvature
Room Types | Rates |
|---|---|
Office (company rate) | €25.31 |
Office (public body tariff) | €12.58 |
Business premises | €8.68 |
Storage room | €4.53 |
Parking area | €2.86 |
The offices concerned by the public body tariff are State-owned premises, local and regional authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
Fontenay-aux-roses
Room Types | 2e constituency (reduced rate) |
|---|---|
Office (company rate) | €19.18 |
Office (public body tariff) | €10.50 |
Business premises | €7.81 |
Storage room | €4.08 |
Parking area | €2.57 |
The offices concerned by the public body tariff are State-owned premises, local and regional authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
Garches
Room Types | 2e constituency (standard tariff) |
|---|---|
Office (company rate) | €21.31 |
Office (public body tariff) | €10.59 |
Business premises | €8.68 |
Storage room | €4.53 |
Parking area | €2.86 |
The offices concerned by the public body tariff are State-owned premises, local and regional authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
Gennevilliers
Room Types | 2e constituency (reduced rate) |
|---|---|
Office (company rate) | €19.18 |
Office (public body tariff) | €10.50 |
Business premises | €7.81 |
Storage room | €4.08 |
Parking area | €2.57 |
The offices concerned by the public body tariff are State-owned premises, local and regional authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
Issy-les-Moulineaux
Room Types | Rates |
|---|---|
Office (company rate) | €25.31 |
Office (public body tariff) | €12.58 |
Business premises | €8.68 |
Storage room | €4.53 |
Parking area | €2.86 |
The offices concerned by the public body tariff are State-owned premises, local and regional authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
La Garenne-Colombes
Room Types | 2e constituency (standard tariff) |
|---|---|
Office (company rate) | €21.31 |
Office (public body tariff) | €10.59 |
Business premises | €8.68 |
Storage room | €4.53 |
Parking area | €2.86 |
The offices concerned by the public body tariff are State-owned premises, local and regional authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
Le Plessis-Robinson
Room Types | 2e constituency (standard tariff) |
|---|---|
Office (company rate) | €21.31 |
Office (public body tariff) | €10.59 |
Business premises | €8.68 |
Storage room | €4.53 |
Parking area | €2.86 |
The offices concerned by the public body tariff are State-owned premises, local and regional authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
Levallois-Perret
Room Types | Rates |
|---|---|
Office (company rate) | €25.31 |
Office (public body tariff) | €12.58 |
Business premises | €8.68 |
Storage room | €4.53 |
Parking area | €2.86 |
The offices concerned by the public body tariff are State-owned premises, local and regional authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
Malakoff
Room Types | 2e constituency (reduced rate) |
|---|---|
Office (company rate) | €19.18 |
Office (public body tariff) | €10.50 |
Business premises | €7.81 |
Storage room | €4.08 |
Parking area | €2.57 |
The offices concerned by the public body tariff are State-owned premises, local and regional authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
Marnes la Coquette
Room Types | 2e constituency (standard tariff) |
|---|---|
Office (company rate) | €21.31 |
Office (public body tariff) | €10.59 |
Business premises | €8.68 |
Storage room | €4.53 |
Parking area | €2.86 |
The offices concerned by the public body tariff are State-owned premises, local and regional authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
Meudon
Room Types | 2e constituency (standard tariff) |
|---|---|
Office (company rate) | €21.31 |
Office (public body tariff) | €10.59 |
Business premises | €8.68 |
Storage room | €4.53 |
Parking area | €2.86 |
The offices concerned by the public body tariff are State-owned premises, local and regional authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
Montrouge
Room Types | 2e constituency (standard tariff) |
|---|---|
Office (company rate) | €21.31 |
Office (public body tariff) | €10.59 |
Business premises | €8.68 |
Storage room | €4.53 |
Parking area | €2.86 |
The offices concerned by the public body tariff are State-owned premises, local and regional authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
Neuilly-sur-Seine
Room Types | Rates |
|---|---|
Office (company rate) | €25.31 |
Office (public body tariff) | €12.58 |
Business premises | €8.68 |
Storage room | €4.53 |
Parking area | €2.86 |
The offices concerned by the public body tariff are State-owned premises, local and regional authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
Puteaux
Room Types | Rates |
|---|---|
Office (company rate) | €25.31 |
Office (public body tariff) | €12.58 |
Business premises | €8.68 |
Storage room | €4.53 |
Parking area | €2.86 |
The offices concerned by the public body tariff are State-owned premises, local and regional authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
Rueil-Malmaison
Room Types | 2e constituency (standard tariff) |
|---|---|
Office (company rate) | €21.31 |
Office (public body tariff) | €10.59 |
Business premises | €8.68 |
Storage room | €4.53 |
Parking area | €2.86 |
The offices concerned by the public body tariff are State-owned premises, local and regional authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
Saint-Cloud
Room Types | 2e constituency (standard tariff) |
|---|---|
Office (company rate) | €21.31 |
Office (public body tariff) | €10.59 |
Business premises | €8.68 |
Storage room | €4.53 |
Parking area | €2.86 |
The offices concerned by the public body tariff are State-owned premises, local and regional authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
Seals
Room Types | 2e constituency (standard tariff) |
|---|---|
Office (company rate) | €21.31 |
Office (public body tariff) | €10.59 |
Business premises | €8.68 |
Storage room | €4.53 |
Parking area | €2.86 |
The offices concerned by the public body tariff are State-owned premises, local and regional authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
Sèvres
Room Types | 2e constituency (standard tariff) |
|---|---|
Office (company rate) | €21.31 |
Office (public body tariff) | €10.59 |
Business premises | €8.68 |
Storage room | €4.53 |
Parking area | €2.86 |
The offices concerned by the public body tariff are State-owned premises, local and regional authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
Suresnes
Room Types | 2e constituency (standard tariff) |
|---|---|
Office (company rate) | €21.31 |
Office (public body tariff) | €10.59 |
Business premises | €8.68 |
Storage room | €4.53 |
Parking area | €2.86 |
The offices concerned by the public body tariff are State-owned premises, local and regional authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
Vanes
Room Types | 2e constituency (standard tariff) |
|---|---|
Office (company rate) | €21.31 |
Office (public body tariff) | €10.59 |
Business premises | €8.68 |
Storage room | €4.53 |
Parking area | €2.86 |
The offices concerned by the public body tariff are State-owned premises, local and regional authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
Vaucresson
Room Types | 2e constituency (standard tariff) |
|---|---|
Office (company rate) | €21.31 |
Office (public body tariff) | €10.59 |
Business premises | €8.68 |
Storage room | €4.53 |
Parking area | €2.86 |
The offices concerned by the public body tariff are State-owned premises, local and regional authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
Town of Avray
Room Types | 2e constituency (standard tariff) |
|---|---|
Office (company rate) | €21.31 |
Office (public body tariff) | €10.59 |
Business premises | €8.68 |
Storage room | €4.53 |
Parking area | €2.86 |
The offices concerned by the public body tariff are State-owned premises, local and regional authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
Villeneuve-la-Garenne
Room Types | 2e constituency (reduced rate) |
|---|---|
Office (company rate) | €19.18 |
Office (public body tariff) | €10.50 |
Business premises | €7.81 |
Storage room | €4.08 |
Parking area | €2.57 |
The offices concerned by the public body tariff are State-owned premises, local and regional authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
Seine-Saint-Denis (93)
Room Types | Rates |
|---|---|
Office (company rate) | €11.66 |
Office (public body tariff) | €7.02 |
Business premises | €4.51 |
Storage room | €2.30 |
Parking area | €1.55 |
The offices concerned by the public body tariff are State-owned premises, local and regional authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
Val-de-Marne (94)
Room Types | Rates |
|---|---|
Office (company rate) | €11.66 |
Office (public body tariff) | €7.02 |
Business premises | €4.51 |
Storage room | €2.30 |
Parking area | €1.55 |
The offices concerned by the public body tariff are State-owned premises, local and regional authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
Seine-et-Marne (77)
If the municipality is in the urban unity of Paris, it is located in electoral district 3. Otherwise, the municipality is in district 4.
Room Types | 3e constituency | 4e constituency |
|---|---|---|
Office (company rate) | €11.66 | €5.63 |
Office (public body tariff) | €7.02 | €5.09 |
Business premises | €4.51 | €2.30 |
Storage room | €2.30 | €1.18 |
Parking area | €1.55 | €0.81 |
The offices concerned by the public body tariff are State-owned premises, local and regional authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
Yvelines (78)
If the municipality is in the urban unity of Paris, it is located in electoral district 3. Otherwise, the municipality is in district 4.
Room Types | 3e constituency | 4e constituency |
|---|---|---|
Office (company rate) | €11.66 | €5.63 |
Office (public body tariff) | €7.02 | €5.09 |
Business premises | €4.51 | €2.30 |
Storage room | €2.30 | €1.18 |
Parking area | €1.55 | €0.81 |
The offices concerned by the public body tariff are State-owned premises, local and regional authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
Essonne (91)
If the municipality is in the urban unity of Paris, it is located in electoral district 3. Otherwise, the municipality is in district 4.
Room Types | 3e constituency | 4e constituency |
|---|---|---|
Office (company rate) | €11.66 | €5.63 |
Office (public body tariff) | €7.02 | €5.09 |
Business premises | €4.51 | €2.30 |
Storage room | €2.30 | €1.18 |
Parking area | €1.55 | €0.81 |
The offices concerned by the public body tariff are State-owned premises, local and regional authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
Val-d'Oise (95)
If the municipality is in the urban unity of Paris, it is located in electoral district 3. Otherwise, the municipality is in district 4.
Room Types | 3e constituency | 4e constituency |
|---|---|---|
Office (company rate) | €11.66 | €5.63 |
Office (public body tariff) | €7.02 | €5.09 |
Business premises | €4.51 | €2.30 |
Storage room | €2.30 | €1.18 |
Parking area | €1.55 | €0.81 |
The offices concerned by the public body tariff are State-owned premises, local and regional authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
FYI
The tax is not deductible from the plate income tax (IR) or business tax (SI).
In addition, a additional tax on parking areas (TASS) applies to areas, covered or uncovered, intended for the parking of vehicles and which are the subject of commercial operation or are annexed to premises falling within the scope of the TSB.
The tax applies only to parking areas of an area equal to or greater than 500 m².
This tax must be declared separately by the TSB and paid before 1er March by means of form 6705-TS-SD.
The TASS rates by district (in euros per m²) are as follows:
- 1re district: €4.89
- 2e district: €4.89
- 3e district: €2.83
- 4e district: €1.44
General case
The tax authorities shall send the person liable for payment a pre-identified paper form which it must supplement or rectify as necessary (addition of premises, removal of non-eligible premises, etc.). If the person liable does not receive a form, he must use the form No 6705-B accessible below.
The person liable for payment shall make his declaration and the payment of the tax, before 1er March of each year, to personal income tax department (SIP) the place where the taxable premises are situated.
Annual Office Tax Return (Form 6705-B)
Who shall I contact
If several premises are dependent on the same tax department, a single declaration must be deposited with the payment for all premises.
Where the premises are situated in different communes, a separate declaration for each one must be tabled.
Company attached to the Large companies Branch (GIB)
The tax authority sends the company a pre-identified paper form which it must supplement or rectify as necessary (addition of premises, removal of non-eligible premises, etc.). If the company does not receive a form, it must use the form n°6705-RK accessible below.
The company must make its declaration and pay the tax, before 1er March each year, to the Large companies Directorate (GID).
Declaration for the annual office tax with the GIP (Form No 6705-RK)
Who shall I contact
Large companies Directorate (GID)
The GIP is the single tax interlocutor for businesses whose turnover or total gross assets are at least EUR 400 million.
By E-mail
dge@dgfip.finances.gouv.fr
By mail
8, rue Courtois - 93505 Pantin cedex
By telephone
+ 33 1 49 91 15 05
By fax
+33 1 49 91 12 22
One additional tax on parking areas (TASS) applies to areas, covered or uncovered, intended for the parking of vehicles and which are the subject of commercial operation or are annexed to premises falling within the scope of the TSB.
The tax applies only to parking areas of an area equal to or greater than 500 m².
This tax must be subject to a separate declaration TSB before 1er March using Form 6705-TS-SD.
Declaration for the additional tax on parking areas in the Ile-de-France region
In addition to registration fees and property advertising tax, a additional fee applies on sales offices, commercial premises and storage premises located in the Île-de-France region.
Taxable premises
This tax is due on transfer of premises for consideration which may be subject to tax on offices in Île-de-France.
Taxable premises or areas must be located in the 8 departments of Île-de-France: Essonne (91), Hauts-de-Seine (92), Paris (75), Seine-et-Marne (77), Seine-Saint-Denis (93), Val-de-Marne (94), Val-d'Oise (95) and Yvelines (78).
The premises or surfaces may be whole buildings or only part of buildings, assigned to one of the following activities:
- Use of offices and their immediate and essential dependencies (including meeting or archival rooms, washrooms, hallways, staff locker rooms, social and economic committee and occupational medicine)
- Professional use, used by private associations and organizations or in the context of a liberal activity (e.g. medical, architect, lawyer, veterinary, consultancy) and their annexes (e.g. waiting room)
- Retail or wholesale trade, supply of services of a commercial nature (including commercially operated company restaurants and gyms) or craft
- Storage : premises or covered areas intended for the storage (permanent or temporary) of products or goods, without being integrated into a production establishment (warehouses, logistics platforms, furniture storage), except those belonging to an agricultural cooperative business
The use of the room is determined on the day of sale, event giving rise to the additional charge.
Excluded Operations
The following operations are not submitted to the additional fee:
- Transfers for consideration subject to VAT (transactions involving the supply of immovable property)
- Transfers exempt from registration fees or property tax
- Transfers of buildings located outside the Île-de-France region, even if the transfer of ownership is subject to the formality of registration in Île-de-France
- Transactions that do not constitute a sale: exchanges of real property made purely and simply, pure and simple shares, shares of estates or communities or marital divisions liable to the right to 2.5%, pure and simple contributions in businesses liable to the fixed duty, in particular.
Tax rate
The rate of the tax is fixed at 0.6% the value of the transfer.
The tax shall be paid and recovered under the same conditions as the duties and taxes to which it is added.
Annual tax on offices in the Ile-de-France region
Additional tax on parking areas
National Institute of Statistics and Economic Studies (INSEE)