Preventive Archeology Tax (TAP)
Verified 28 February 2024 - Legal and Administrative Information Directorate (Prime Minister), Ministry of city planning
A company or individual who plans to carry out work affecting the basement must pay a preventive archeology charge (or royalty for certain works). The amount of the tax and the formalities to be carried out vary depending on the nature of the work.
General case
The Preventive Archeology Tax applies to all works which the following 3 conditions :
- The works constitute a construction, reconstruction, extension or improvement operation of building
- The work is subject to a system of declaration or prior authorization (e.g. building permit or development permit)
- The work has a impact on the subsoil, regardless of depth.
Please note
Work which does not affect the subsoil is subject only to the development tax.
The Preventive Archeology Tax is not due for the following work:
- Buildings and fittings assigned to a public or public utility. For example, buildings intended to receive an assistance, charitable, health, educational or cultural, scientific or sporting assignment. Provided that the construction remains in the same use for a minimum period of 5 years.
- Premises for dwellings and accommodation financed with a assisted integration rental loan (WOUND)
- Agricultural premises. Floor areas of production greenhouses, premises for holding crops, housing animals, storing and maintaining agricultural equipment, premises for the production and storage of products for agricultural use, premises for processing and packaging farm products, in leisure riding centers, building areas for equestrian activities, etc.
- Buildings assigned to horse riding (in equestrian recreation centers)
- Facilities provided by a plan for the prevention of foreseeable natural risks, a technological risk prevention plan or a mining risk prevention plan
- Buildings destroyed or demolished for less than 10 years, reconstructed identically
- Constructions of which the area is less than or equal to 5 m²
- Installations for laying and operating underwater information cables
- Ancillary surfaces, for parking, arranged above or below the buildings or integrated into the building, in a vertical plane.
Please note
The preventive archeology tax is not due when the The work does not affect the basement (e.g. elevation of an existing building, land use without foundation or earthworks).
When the application forcity planning authorization, the elements justifying the exemption must be attached to the file.
The amount of the preventive archeology fee is calculated by multiplying the following 3 elements :
- Taxable area
- Lump-sum value
- Rate
The calculation formula is therefore as follows: Taxable area x Lump-sum value x Rate.
Taxable area
The taxable area is the sum of the floor area for each level (floor surfaces) closed and covered, under a ceiling height of more than 1,80 meters and including foundations. This area is calculated from the inner surface of the facades. It therefore does not take account of the hoppers.
Example :
A building that is open to the outside with one less facade partition (e.g. pergola or arbor) is not included in the taxable area. The same goes for an open-air facility such as a terrace. On the other hand, a covered and enclosed veranda with foundations is taxable.
Lump-sum value
The taxable area is multiplied by one standard value per square meter, updated annually.
General case
The standard value (in m²) is fixed at €914.
Île-de-France
The standard value (in m²) is fixed at €1,036.
One abatement of 50% shall be applied to the flat-rate value for the following premises:
- Premises for use of main dwelling for the first 100 m²
- Residential and accommodation premises benefiting from an assisted loan from the State (excluding WOUND: titleContent, since they are already exempt from tax)
- Premises for industrial or craft use
- Warehouses and sheds not open to the public which are commercially operated
- Covered parking lots that are commercially operated.
In addition, a specific standard value applies to certain developments.
Type of fitting-out or installation | Lump-sum value |
|---|---|
Tent pitch, caravan and mobile recreational residence on a campground or natural camping area | €3,000 by location |
Light-weight recreational dwelling | €10,000 by location |
Swimming pool | €258 per m² |
Wind turbine over 12 m | €3,000 by wind turbine |
Ground-mounted photovoltaic panel | €10 per m² of panel area |
Outdoor parking area | From €3,000 to €6,000 by location (as decided by the local authority) |
Rate
The tax rate is equal to 0.40% of the fixed value of the whole immovable property.
Example :
Construction with foundation, of a handicraft premises in Normandy in 2024.
The taxable area is 70 m².
The standard value per m² is 457 (i.e. 914/2 with the allowance applicable in particular to craft premises).
The amount of the preventive archeology fee is: 70 x 457 x 0.40% = €127.96
The company (or individual) must report next items :
- Identity and contact information : in particular, the date and place of birth (in the case of a natural person) and Siret number (for a legal person)
- Elements for identifying and locating work : number and date of issue of the city planning authorization, address, legal situation, area and references of the cadastral parcels as well as prefix, section and number of the land concerned.
- Nature of work : construction, reconstruction, extension or fitting-out, specifying the impact on the subsoil
- City planning certificate, if the person liable holds it: number and date of issue
- Evidence justifying exemptions or allowances
- Taxable area of work
- Date of completion of the work
Please note
These elements must be transmitted, in a 90 days from completion of the work, via the online service " Manage my real estate ”, available at impots.gouv.fr.
When the construction surface is more than 5 000 m², part of the fee shall be paid in the form ofdown payments :
- A first down payment : equal to 50% of the amount of the tax, as at 9e months after the issue of the city planning authorization
- A second deposit : equal to 35% of the amount of the tax, on the 18the months after the issue of the city planning authorization
If the project is abandoned, it is possible to waive the city planning authorization in order to no longer have to pay the preventive archeology fee. In this case, it is necessary to contact the municipality to obtain a order declaring the project to be abandoned. This decree must then be sent to the Departmental Directorate of the Territories.
Work with impact assessment and large-scale work
The Preventive Archeology Charge (POR) is payable for the following works:
- Development projects giving rise to an impact assessment : projects affecting the soil which, by reason of their nature, size or location, are likely to have significant effects on the environment or human health. The full list is available at Legifrance. The floor area of the works must be equal to or greater than 3 000 m².
- Large-scale excavation work : this concerns work related to development operations of an area of more than 10 000 m² and affecting the ground over a depth of more than 0.50 meters.
Please note
The levy is based on the risk of damage to the archeological heritage located underground. Only the facilities that require earthworks or foundations are taxable.
The Preventive Archeology Charge is not due for the following work:
- Scouring made necessary for the realization of agricultural, forestry or natural hazard prevention work
- Installations related to the installation and operation of underwater information transport cables.
The preventative archeology fee shall be calculated by applying a rate per square meter, or €0.68 /m² in 2024.
The taxable area corresponds to the floor area necessary for the construction of the installations. To be taxable, this area must be equal to or greater than 3,000 m².
Example :
Layout with foundation, on a surface of 4,000 m².
The amount of the preventive archeology fee is: 4,000 x 0.68 = €2,720.
The company (or individual) must report next items :
- Identity and contact information : in particular, the date and place of birth (in the case of a natural person) and Siret number (for a legal person)
- Elements for identifying and locating work : number and date of issue of the city planning authorization, address, legal situation, area and references of the cadastral parcels as well as prefix, section and number of the land concerned.
- Nature of work : construction, reconstruction, extension or fitting-out, specifying the impact on the subsoil
- City planning certificate, if the person liable holds it: number and date of issue
- Evidence justifying exemptions or allowances
- Taxable area of work
- Date of completion of the work
Please note
These elements must be transmitted, in a 90 days from completion of the work, via the online service " Manage my real estate ”, available at impots.gouv.fr.
When the construction surface is more than 5 000 m², part of the fee shall be paid in the form ofdown payments :
- A first down payment : equal to 50% of the amount of the tax, as at 9e months after the issue of the city planning authorization
- A second deposit : equal to 35% of the amount of the tax, on the 18the months after the issue of the city planning authorization
If the project is abandoned, it is possible to waive the city planning authorization in order to no longer have to pay the preventive archeology fee. In this case, it is necessary to contact the municipality to obtain a order declaring the project to be abandoned. This decree must then be sent to the Departmental Directorate of the Territories.
Who can help me?
Find who can answer your questions in your region
- Company Tax Service (SIE)
In case of abandonment of the project
Departmental management in charge of territories (DDT or DDTM)
Preventive archeology fee (general case)
Preventive archeology fee (works with impact study)
Base and abatement of development tax (treated as preventive archeology tax)
Service-Public.fr
General Directorate of Public Finance
Ministry of city planning