Tax on office premises in the Île-de-France (Greater Paris) region

Bureaux à La Défense, Paris

Initially limited to office premises, this annual tax introduced in 1990 had its base extended in 1999 to retail and storage premises, then in 2011 to parking spaces. Today, the TSB also applies to parking spaces in the Île de France region. It is payable on 1 January for an entire year, even if the premises change usage, owner or become vacant during the year.

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What scale of implementation?

  • Local

Who pays?

  • Companies

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