Section IIa: Annual tax on office premises, commercial premises, storage premises and parking areas levied in the Ile-de-France region

I. - An annual tax on office premises, commercial premises, storage premises and parking areas is levied, within the territorial limits of the Ile-de-France region, made up of Paris and the départements of Essonne, Hauts-de-Seine, Seine-et-Marne, Seine-Saint-Denis, Val-de-Marne, Val-d'Oise and Yvelines.

II. - Private or public persons who own taxable premises or hold a right in rem relating to such premises are subject to the tax.

The tax is paid by the owner, usufructuary, construction leaseholder, emphyteutic lessee or holder of an authorisation for temporary occupation of the public domain constituting a right in rem who, on 1st January of the tax year, has a taxable premises.

III. - The tax is due:

1° For office premises, which means, on the one hand, offices as such and their immediate and essential outbuildings intended for the exercise of an activity, of whatever nature, by private individuals or legal entities, or used by the State, local authorities, public establishments or bodies and professional bodies, and, on the other hand, professional premises intended for the exercise of liberal activities or used by associations or private bodies whether or not pursuing a profit-making aim;

2° For commercial premises, which means premises intended for the exercise of a retail or wholesale activity and services of a commercial or craft nature as well as their adjoining covered or uncovered storerooms and adjoining sites permanently assigned to these sales or service activities;

3° For storage premises, which means premises or covered areas intended for the storage of products, goods or merchandise and which are not topographically integrated into a production establishment;

4° For parking areas, which means premises or areas, covered or uncovered, intended for the parking of vehicles and which are the subject of a commercial operation or are attached to the premises mentioned in 1° to 3° without being topographically integrated into a production establishment.

IV. - For the assessment of the immediate, adjoining and annexed nature of the premises mentioned in III and for the calculation of the surface areas referred to in 3° of V and VI, account is taken of all premises of the same nature, excluding common parts, that a private or public person owns at the same address or, in the case of multiple addresses, in the same topographical grouping.

For the assessment of the annexed nature of the parking areas mentioned in 4° of III, account is also taken of areas which, although not part of a topographical grouping comprising taxable premises, are made available, whether free of charge or not, to users of taxable premises located in the immediate vicinity.

V. - The following are exempt from the tax:

1° Office premises, commercial premises, storage premises and parking areas located in a zone franche urbaine-territoire entrepreneur, as defined in B du 3 de l'article 42 of law n° 95-115 of 4 February 1995 d'orientation pour l'aménagement et le développement du territoire;

2° Premises and parking areas belonging to foundations and associations, recognised as being in the public interest, in which they carry out their activity;

2° bis A Premises specially fitted out for administrative archiving and for carrying out research activities or activities of a health, social, educational or cultural nature;

2° bis Administrative premises and parking areas belonging to public primary and secondary education establishments and private establishments under contract with the State under articles L. 442-5 et L. 442-12 of the Education Code;

3° Office premises with a surface area of less than 100 square metres, commercial premises with a surface area of less than 2,500 square metres, storage premises with a surface area of less than 5,000 square metres and parking areas of less than 500 square metres;

4° Storage premises belonging to agricultural cooperative societies or their unions;

5° The premises and areas of park-and-ride facilities, which are understood to mean car parks providing links to different public transport networks and whose exclusive purpose is to facilitate passenger access to these networks, as well as only those parking spaces that are used as park-and-ride facilities within the premises mentioned in 4° of III;

6° Sites adjoining commercial premises mentioned in 2° of III and developed for the exercise of sporting activities.

VI. - Rates are applicable under the following conditions:

1. a. Separate rates per square metre are applied per district as defined below:

1° First district: the 1st, 2nd, 7th, 8th, 9th, 10th, 15th, 16th and 17th arrondissements of Paris and the communes of Boulogne-Billancourt, Courbevoie, Issy-les-Moulineaux, Levallois-Perret, Neuilly-sur-Seine and Puteaux;

1° bis Second district: the arrondissements of Paris and the communes of the department of Hauts-de-Seine other than those mentioned in 1°;

2° Third constituency: the communes of the urban unit of Paris as delimited by joint order of the ministers responsible for the economy and the budget other than Paris and the communes of the department of Hauts-de-Seine;

3° Fourth constituency: the other communes of the Ile-de-France region.

By way of derogation, the communes of the third constituency eligible both, for the year preceding that of taxation (1), for the urban solidarity and social cohesion grant and for the benefit of the solidarity fund for the communes of the Ile-de-France region, respectively provided for in articles L. 2334-15 and L. 2531-12 du code général des collectivités territoriales, are classified for the purposes of calculating the tax in the fourth constituency.

By way of derogation, the communes in the second constituency eligible both, for the year preceding that of the taxation, for the urban solidarity and social cohesion grant and for the benefit of the solidarity fund for the communes of the Ile-de-France region, provided for in articles L. 2334-15 and L. 2531-12 of the General Local Authorities Code, benefit from a 10% reduction in the rate applied to calculate the tax.

In each district, for the calculation of the tax relating to office premises, a reduced rate is applied for premises owned by the State, local authorities, public bodies or establishments of a non-industrial or commercial nature, professional bodies as well as private non-profit associations or bodies of a health, social, educational, sporting or cultural nature and in which they carry out their activity.

b. (Repealed)

2. The rates per square metre are set, for 2023, in accordance with the provisions below:

a) For office premises:

(in euros)

b) For commercial premises:

(in euros)