Local Tax on Outdoor Advertising (LRT)
Verified 24 January 2024 - Directorate of Legal and Administrative Information (Prime Minister), Ministry of Local Government
The Local Tax on Outdoor Advertising (LRT) is a tax introduced at the initiative of the municipality. This tax is due by any company operating an advertising medium (sign, pre-sign or advertisement) regardless of the nature of its business.
TLPE is due to the company operating one of the following advertising media :
- Advertising devices : any media that may contain an advertisement (e.g. billboards). Each of the faces of an advertising device is appreciated as being as many distinct supports.
- Pre-signs : any inscription, shape or image indicating the proximity of a building where an activity is carried out, including derogatory pre-signs. Each of the faces of a pre-sign is appreciated as being as many distinct supports.
- Signs : any inscription, shape or image affixed to a building or situated on land, relating to an activity carried on there. All the visible faces of the signs settled on the same building, including the outbuildings, relating to the same activity, are appreciated as a single support.
The TLPE applies in the municipalities which introduced the tax only when the advertising medium is fixed and located in outside. Thus, the supports affixed to the interior of a store are not taxable.
Similarly, brackets of the “easel” or “mobile flag” type, which can be moved easily, do not meet the requirements of fixity and are not taxable.
FYI
The operator of the advertising medium corresponds to the trader for signs and preshions or to the display for advertising devices (e.g. billboards).
Certain advertising media are exempt from tax by right (automatically). Other media are only exempt on deliberation local and regional authorities.
Exemptions by right
The following media are still exempt :
- Advertising display non-commercial (no brand, logo, etc.)
- Displaying advertisements about shows (e.g. film or play poster)
- Media prescribed by a legal or regulatory provision (e.g. pharmacy cross, tobacco office carrot, doctor or veterinarian plaque, etc.)
- Signs or pre-signs indicating the place of exercise of a regulated profession (lawyers, plumbers, architects, etc.).
- Signs intended exclusively for to indicate a direction. Where the medium contains both directional indications and any other advertising elements (e.g. logo or company name), the entire area of the medium used will be subject to the TLPE.
- Information Panels on times or means of payment the activity pursued. The same applies to fares provided that the total surface area of the support does not exceed 1 m²
- Signs of less than 7 m² on the cumulative surface. However, community deliberation may bring about the application of the EPBT.
Please note
In addition, no tax is payable for locations intended for theopinion display and advertising of the activities of non-profit associations.
Exemptions on the deliberation of the community
Local and regional authorities may, on deliberation, establish a total exemption or partial (reduction of 50%) in the following cases:
- Signs not sealed on the ground, provided that their surface does not exceed 12 m² on the same establishment. If the combined area is between 12 m² and 20 m², the exemption is limited to 50%.
- Pre-signs less than or equal to 1,5 m²
- Pre-signs larger than 1,5 m²
- Advertising devices dependent on municipal display concessions
- Advertising devices on street furniture (e.g. bus shelters, newsstands).
Inquire with your town hall.
The amount of the local tax on outdoor advertising (TLPE) depends on the population of the municipality or of theEPCI: titleContent in which it is located.
Less than 50,000 inhabitants
The amount of the tax varies according to whether it is advertising device, a pre-sign or a sign.
Advertising device or pre-sign
The amount of the tax also varies according to the area of advertising and the nature of its support.
Area < 50 m² | Area > 50 m² | |
|---|---|---|
Conventional support | €17.70 | €35.40 |
Digital Media | €53.10 | €106.20 |
Sign
The amount of the tax varies depending on the area. The area taken into account is the sum of the areas of the signs on the same establishment.
Area of signs | 2024 Rates |
|---|---|
Less than 12 m² | €17.70 |
Between 12 m² and 50 m² | €35.40 |
From 50 m² | €70.80 |
Between 50 000 and 199 999 inhabitants
The amount of the tax varies depending on whether it is advertising device, a pre-sign or a sign.
These tariffs also apply to outdoor advertisements located in a municipality of less than 50 000 inhabitants belonging to a EPCI: titleContent more than 50,000 inhabitants.
Advertising device or pre-sign
The amount of the tax also varies according to the area of advertising and the nature of its support.
Area < 50 m² | Area > 50 m² | |
|---|---|---|
Conventional support | €23.30 | €46.60 |
Digital Media | €69.90 | €139.80 |
Sign
The amount of the tax varies depending on the area. The area taken into account is the sum of the areas of the signs.
Area of signs | 2024 Rates |
|---|---|
Less than 12 m² | €23.30 |
Between 12m² and 50m² | €46.60 |
From 50 m² | €93.20 |
From 200,000 inhabitants
The amount of the tax varies depending on whether it is advertising device, a pre-sign or a sign.
These tariffs also apply to outdoor advertisements in a municipality of more than 50 000 inhabitants belonging to a EPCI: titleContent more than 200,000 inhabitants.
Advertising device or pre-sign
The amount of the tax also varies according to the area of advertising and the nature of its support.
Area < 50 m² | Area > 50 m² | |
|---|---|---|
Conventional support | €35.30 | €70.60 |
Digital Media | €105.90 | €211.80 |
Sign
The amount of the tax varies depending on the area. The area taken into account is the sum of the areas of the signs.
Advertising area | 2024 Rates |
|---|---|
Less than 12 m² | €35.30 |
Between 12m² and 50m² | €70.60 |
From 50 m² | €141.20 |
The taxable area corresponds to the area of the rectangle formed by the ends of the inscription, shape or image.
Media is taxed per face. For example, a double-sided billboard or a double-sided sign will be taxed 2 times. If a non-digital device allows the successive display of several posters (pull-down display), the prices are multiplied by the number of posters.
TLPE Declaration
The creation or deletion of an advertising medium is subject to a statement, by means of form 15702. This declaration must be lodged at the town hall.
TLPE Advertising Media Declaration - Form #15702
This declaration must mention the areas and dates of creation of all advertising media used, including those that benefit from exemption (total or partial).
Please note
If the company matters several establishments, it is necessary to make one declaration per establishment.
Payment of the EPBT
The tax has to be paid by the operator of the support or by the owner or, failing that, by the person in whose interest the support was produced.
The tax is payable on advertising media existing at 1er January of the taxation year.
When media is created after 1er january, the tax is due from the first day of the month following that in which the of the support.
When the media is deleted in the course of the year, the fee shall not be payable for the months remaining from the date of the removal of the support.
The person liable for payment commits an infringement when he declare not or that it carries out a inaccurate statement. Depending on the case, the applicable procedure varies.
Inaccurate statement
In case of misrepresentation, the Mayor (or the President of theEPCI: titleContent(b) address to the person liable a formal notice inviting him to regularize his declaration within 30 days. The formal notice shall be accompanied by a proposal for rectification to enable the party liable to make his observations.
If the person liable does not respond within the time limit set, the proposal for rectification by the mayor shall be deemed to have been accepted by the person liable. In this case, the mayor shall recover the amount remaining due.
On the contrary, if the person liable answers but a disagreement persists, the Mayor shall make known his final decision within 15 days. At the end of this exchange, the mayor may recover the outstanding amount.
No declaration
In the absence of a statement, the Mayor or President of theEPCI: titleContent address to debtor one formal notice to subscribe the declaration within a period of 30 days. The formal notice shall be accompanied by a proposal for automatic taxation.
If the person liable does not respond within the time limit set, the proposal for taxation of the mayor's office shall be deemed to have been accepted by the person liable for payment. In this case, the mayor collects the amount due.
On the contrary, if the person liable makes known its observations, the Mayor shall send him his final decision within 15 days. At the end of this exchange, the mayor may recover the amount due.
Warning
Misrepresentation or failure to make a declaration shall be punishable by fine of €750 for natural persons (individual contractors) and €3,750 for legal persons (businesses).
Local tax on external advertising (legislative part)
Local tax on outdoor advertising (regulatory part)
Penalty applicable