Tax for the creation of offices and businesses in Île-de-France (TCB-IDF)
Verified 01 January 2023 - Legal and Administrative Information Directorate (Prime Minister), Ministry of city planning
Construction, reconstruction, renovation, transformation or expansion of offices, commercial premises or storage located in Île-de-France give rise to the payment of the tax on the creation of offices (TCB).
This tax is paid once only during construction or development work. It should not be confused with the annual tax on offices in Île-de-France paid annually.
Taxable work
The tax is collected on the occasion of the building, of the rebuilding or theenlargement office, commercial and storage premises.
Taxable premises 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 following operations are also treated as the construction of premises :
- Assignment for use of premises previously assigned for other use
- Assignment for use of commercial premises of premises previously assigned to use other than offices or commercial premises
- Assignment for use of storage rooms for premises previously assigned to use other than offices, commercial premises or storage rooms
Exemptions
However, certain offices or premises are not subject to the tax. The premises are as follows:
- Offices of the liberal professions, ministerial officers such as notaries and commissioners of justice (formerly bailiffs and judicial auctioneers) or associations of law 1901
- Offices of less than 1,000 m² depending on an industrial establishment
- Offices forming part of a main accommodation space
- Premises located in Urban Free Zone (UFZ)
- Public service premises belonging to the State, regional or local authorities or to public, industrial or commercial establishments
- Premises of associations recognized as being of public interest
- Parking areas and corresponding traffic areas
- Premises intended for research, social or health purposes
- Premises hosting computer servers
The tax is due by the owner of premises or by holder of a right in rem (usufruct, for example) relating to those premises.
However, if the name of the owner of the premises is not mentioned in the declaration for the calculation of the tax (or if it has not been filed), the tax may be paid by the contracting authority or the person responsible for the works. The latter can then ask the owner for a refund.
In the event of the transfer of the premises before the date on which the tax becomes chargeable (i.e. before 31 December of 3e year), the former owner can ask the new owner for a refund.
Warning
this tax is not due only once. It should not be confused with the office taxwhich must be paid each year.
The tax is payable by the owner of the premises from one of the following moments :
- Issuance of building permits
- In the absence of prior authorization, commencement of work or change of use of premises
The region of Île-de-France is divided into 4 categories (or districts).
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Paris (75)
Paris falls under the 1era category.
Hauts-de-Seine (92)
- In principle, the municipalities are classified as 1era category.
- Municipalities that could benefit in 2021 from both the DSU (urban solidarity endowment) and the FSRIF (solidarity fund for municipalities in the Île-de-France region) are classified in the 2e category. They are Bagneux, Châtenay-Malabry, Colombes, Fontenay-aux-Roses, Gennevilliers, Malakoff and Villeneuve-la-Garenne
Seine-Saint-Denis (93)
The municipalities are listed in the 2e category.
Val-de-Marne (94)
The municipalities are listed in the 2e category.
Seine et Marne (77)
The municipalities forming part of the urban unity of Paris are classified in the 3e category.
The other municipalities are listed in the 4e category.
Yvelines (78)
The municipalities forming part of the urban unity of Paris are classified in the 3e category.
The other municipalities are listed in the 4e category.
Essonne (91)
The municipalities of the Metropolis of Greater Paris are classified in the 2e category.
The municipalities are part of the urban unity of Paris are classified in the 3e category.
The other municipalities are listed in the 4e category.
Val d'Oise (95)
Argenteuil (municipality of Metropolis of Greater Paris) is classified in the 2e category.
The municipalities forming part of the urban unity of Paris are classified in the 3e category.
The other municipalities are listed in the 4e category.
Tax rates
The amount of the tax is fixed (per square meter) according to 2 criteria :
- Nature of premises : offices, commercial premises or warehouses
- Category in which the premises are located (except for storage rooms with a single rate)
Please note
Social or sanitary areas made available to staff shall not be taken into account to establish the plate of the tax.
General case
Types of premises | 1e constituency | 2e constituency | 3e constituency | 4e constituency |
|---|---|---|---|---|
Offices | €444.64 | €100.07 | €55.61 | €0 |
Commercial premises | €143.44 | €88.96 | €35.61 | €0 |
Bonded warehouses | €15.60 | €15.60 | €15.60 | €15.60 |
In case of category change
Where a Category 1 municipality loses its DSU or FSRIF eligibility, it shall benefit from derogating tariffs for the year following that loss of eligibility and for the following 2 years.
Room Type | Premises located in a municipality that lost eligibility in 2020 | Premises located in a municipality that lost eligibility in 2021 | Premises located in a municipality that lost eligibility in 2022 |
|---|---|---|---|
Office space | €258.50 | €272.36 | €186.21 |
Business premises | €129.82 | €116.20 | €102.58 |
Storage rooms | €15.60 | €15.60 | €15.60 |
Tax cap
The amount of the tax may not exceed 30% acquisition and fitting-out costs of the construction surface, i.e. all of the following costs:
- Land acquisition cost
- Land development cost for the transition from raw land to building land
- Cost of total or partial demolition of the built building
In the case of an application for a building permit
The declaration for the calculation of the tax (cerfa n°14600) must be attached to the application for a building permit before the work is carried out and sent to the town hall.
Other situation
For constructions not giving rise to a building permit, the declaration for the calculation of the tax (cerfa n°14600) must be sent directly in 2 copies to the departmental territorial government (DDT) ordepartmental territorial unit.
Within the following month completion of the works, a supplementary statement (cerfa n°46-0390) must also be sent in 3 copies by the developer to the town hall.
Notice of assessment shall be issued before 31 December of the 3e year following the issue of the building permit, the filing of the prior declaration, or otherwise the commencement of works.
Declaration of Completion of Work - Tax on the Establishment of Offices or Commercial Premises
Please note
if the construction area initially declared has not been fully constructed, the fee may be reduced at the request of the person liable for payment.
Regulation of the tax for the creation of Île-de-France offices
Ministry responsible for the city
National Institute of Statistics and Economic Studies (INSEE)
Ministry of Finance