Annual tax on offices in the Île-de-France region in 2023

Who pays annual office tax?

Office tax applies to :

• private individuals
• companies
• private and public bodies owning taxable office space in the Paris Region on 1st January.

It also applies to holders of certain rights in rem (usufruct, building lease, emphyteusis, etc.) over taxable premises, and may be rebilled to the tenant under a commercial or professional lease, if this is stipulated in the contract.

What premises and areas are subject to office tax?

Knowing which premises and areas are taxable is crucial to correctly assessing office tax. So let's take a look at the areas concerned.

Taxable premises

Office space tax (TSB) applies to premises and areas located in the eight départements of the Ile-de-France region.

It applies to :

• offices with a surface area of more than 100 m²,
• commercial premises larger than 2,500 m²,
• storage premises larger than 5,000 m²,
• and areas used for vehicle parking (commercial car parks) exceeding 500 m².

This tax is payable even if the premises are unoccupied, and applies for a full year, even if the premises are sold or changed use during the year.

Premises exempt from tax :

• Some premises are exempt from office tax. Exempt premises include
• Offices and business premises of less than 100 m².
• Commercial premises with a floor area of less than 2,500 m².
• Storage premises belonging to agricultural co-operatives or their associations, or with a floor area of less than 5,000 m².
• Car parks and commercial car parks with a floor area of less than 500 m².
• Premises located in an urban free zone-entrepreneurial territory (ZFU).
• Premises used by certain foundations and associations that are recognised as being of public utility or are of a health, social, educational or cultural nature.
• Premises used by public or private educational establishments under contract with the State.

After reading the above, have you realised that you are liable for office tax? Are you wondering how much it will cost you? Let's have a look at it straight away.

How much is the annual office tax?

The amount of office tax varies according to the département and district in which the taxable premises are located. It is therefore essential to know the specific rates for each geographical area in order to correctly anticipate the annual cost of this tax.

The amount of TSB in Paris (75)

In the capital, office tax rates can vary from one arrondissement to another. Since 2020, Paris has been divided into two tax zones, each with its own tax rates.

So it can be tricky to get your bearings...

Rest assured, Deskeo has prepared a small table summarising the amounts applied for each arrondissement of Paris in 2023.

The amount of tax in the other departments of the Ile-de-France region

As you will have realised, TSB applies to the whole of the Île-de-France region. Companies owning offices in the other departments of the Ile-de-France region must therefore also pay this tax.

Here's what you can expect, depending on where your premises are located:

Recent rate changes : Rates continue to rise in 2023

Over the years, annual office tax rates in the Paris Region have risen substantially.

After rising by 1.4% in 2022, they have undergone a significant increase of 4.3% in 2023.

Whether we're talking about office, commercial or storage premises, or parking spaces, this rise in rates impacts all types of space and affects different geographical areas.

So if you own or rent a taxable space, it's vital to keep abreast of changes in rates. This will enable you to anticipate their impact on your budget and prepare as well as possible for the declaration and payment of this tax.

Declaration and payment of tax: instructions for use

It's essential to know how to declare and pay office tax, because failure to do so could result in penalties...

But don't panic, Deskeo explains everything you need to know.

Declaring and paying office tax: the general situation

To pay office tax, you need to file a return before 1 March each year.

In most cases, this is done using Cerfa form 11213*22.

If you have several taxable premises that come under the same tax department, a single return must be filed for all the premises.

However, if your premises are located in different communes, a separate return must be filed for each of them.

Payment must be made at the same time as the tax return (by bank transfer or cheque), to the personal income tax office (SIP) in the place where the taxable premises are located.

Specific procedure with the DGE: the tax contact for large companies

If your company has a turnover in excess of €400 million, you will need to follow a special procedure to declare and pay office tax.

You will need to contact the Direction des grandes entreprises (DGE) and fill in Cerfa form 11857.

If you do not receive this form, you will need to use form 6705-RK.

Please note: The tax must be declared and paid to the DGE before 1 March each year.

Additional help and resources

Do you have any questions about annual office tax? Do you want to get to grips with your obligations? If so, here are a few resources that could be very useful:

Legal texts and references

• General Tax Code: articles 231 ter (annual tax on offices) and 1599 quater C (additional tax on parking areas).
• Decrees of 24 October 2022 and 31 December 2012 delimiting the urban unit of Paris subject to office tax.
• Bofip-Impôts no. BOI-IF-AUT-50-20 for the annual tax on offices located in the Île-de-France region (2023).
  
  Online services and forms
  
• Form n°6705-B : Declaration for the annual tax on offices.
• Form n°6705-TS-SD: Declaration for the additional tax on parking areas.
• Form n°6705-RK: Declaration for the tax on offices (from the DGE).
  
  By using these resources, you will be able to gain a better understanding of the annual office tax regime in the Paris Region and comply with the legal provisions that apply to your situation.
  What are the main points of the annual Ile-de-France office tax in 2023?
  As you will have gathered, office tax applies mainly to office, commercial and storage premises, as well as parking areas.
  The amount varies according to the arrondissements, départements and districts in the Île-de-France region. If you are concerned by this tax, it is important to study all the conditions carefully and meet your obligations to avoid unpleasant surprises.

What are the main points of the annual Ile-de-France office tax in 2023?

As you will have gathered, office tax applies mainly to office, commercial and storage premises, as well as parking areas.

The amount varies according to the arrondissements, départements and districts in the Île-de-France region. If you are concerned by this tax, it is important to study all the conditions carefully and meet your obligations to avoid unpleasant surprises.