Who is affected by the annual office tax?

This tax applies to professional (individual or company) owners or holders to 1^er January the year of a right in rem (usufruct, authorization for temporary occupation of the public domain...) on a taxable premises located in:

• Île-de-France;
• the Bouches-du-Rhône;
• the Var;
• the Alpes-Maritimes.

What are the taxable premises?

The annual office tax applies for the following premises:

• the office space (with a surface area of more than 100 m²):
  
  • offices themselves and their immediate and indispensable dependencies intended for the exercise of an activity by private natural or legal persons, or used by the State, local authorities, public institutions or bodies and professional bodies;
  • professional premises intended for the exercise of liberal activities;
• the commercial premises (with an area of more than 2 500 m²): premises intended for the exercise of a retail or wholesale trade activity and the provision of services of a commercial or craft nature, together with their adjacent reserves (covered or not) and adjacent locations permanently assigned to such sales or service activities;
• the storage rooms (with an area of more than 5 000 m²): premises or covered areas for the storage of products, goods or goods which are not integrated topographically with a production establishment;
• the parking areas (with an area of more than 500 m²): premises or areas (covered or not), intended for parking vehicles and not topographically integrated into a production establishment.

When and how to pay the 2025 tax?

The 2025 annual office tax is due by March 2, 2026 (as February 28 is a Saturday, the deadline is extended to the next business day).

You must complete (or rectify) a pre-identified paper form sent by the tax administration.

If you are liable for the tax for 2025 and have not received this paper form, you will use the Form 6705-B to make your declaration.

This form shall be sent together with payment to the public accountant responsible for the place where the taxable premises are situated:

• if your company is located in Île-de-France, the declaration and payment are made to the personal income tax service (SIP) (or the Department of Corporate Companies if you report to them);
• if your company is located in the Bouches-du-Rhône, the Var or the Alpes-Maritimes, the declaration and the payment are made with the company Tax Service (SIE) (or the Department of Corporate Companies if you report to them).

What will be the scale for 2026?

The annual office tax rates change each year in line with the expected increase in the Consumer Price Index (CPI), excluding tobacco. For the year 2025, the CPI increases by 1.3%.

Thus, the 2026 tariffs (per square meter) of the office tax are as follows: