Tax on office premises in the Ile-de-France region
As the name suggests, this tax (Article 231 ter of the FTC) is payable only by the owners of buildings located in the Ile-de-France region. Despite its current name, it is not limited to offices.
The following fall within its scope of application:
- offices (in practice, offices with surface area ≥ 100 m2);
- commercial premises (in practice, premises with surface area ≥ 2,500 m2);
- storage premises (in practice, premises with surface area ≥ 5,000 m2);
- parking areas attached to the above premises (in practice, areas with surface area ≥ 500 m2).
Certain exemptions apply:
- premises or parking areas that are smaller than the above surface areas (such surface areas do not represent exemptions):
- - assessed according to topographical grouping as appropriate;
- premises used for farming purposes;
- premises “owned” and used by associations recognised as being of public utility;
Details of calculation of surface areas:
- the surface area to be taken into account for the premises is the sum of the actual surfaces of each building level measured at floor level between the walls or separations (amount rounded down to the nearest m²);
- the following are not included in calculating the surface area:
- - pedestrian routes that are freely accessible;
- - outbuildings or annexes deemed to be common areas →the concept of common area requires the building to have multiple occupants.
Rates are reviewed annually
rates for 2018
The tax is payable before 1 March each year by the person owning the real estate asset on 1 January of the year concerned: a declaration (form 6705-B) must accompany the payment of the tax.
→ The tax on offices may be rebilled to the tenant if the lease so provides.
As from 2015, the annual tax on offices will no longer be deductible from the CT base. This measure, which is solely for budgetary reasons, increases the tax charge of 33⅓% (the CT rate), it being specified that this increase is a burden on the lessor and cannot be rebilled to the tenant. (see hyperlink Rentals > Introduction > Focus ).
From 2015 onwards an annual tax on parking areas in the Ile-de-France area will apply. This charge is in addition to the tax on offices and is applicable to the same surface areas.
The rate for 2018 is:
- Zone 1: € 4.36 / m2
- Zone 2: € 2.51 / m2
- Zone 3: € 1.27 / m2