Annual tax on offices in Île-de-France
Verified 12 February 2026 - Entreprendre Service Public / (Prime Minister)
The office tax applicable in the Île-de-France region TSB-IDF is an annual tax relating to office space, commercial space, storage space and parking space.
Paid every year, it should not be confused with the tax for creating offices or businesses (TCB-IDF), which is paid in one installment, for building or development works.
Warning
Since the 1er January 2023, a tax on offices in PACA regions is due in the departments of Bouches-du-Rhône, Var and Alpes-Maritimes.
The tax may concern an individual, a company or a private or public body in one of the following situations at 1er January :
- Owner (freehold, condominium or undivided) of a taxable premises or area
- Holder of a right in rem in a taxable premises : usufructfor example, temporary occupation of the public domain (AOT).
If it is a commercial or professional lease, the landlord can make the tenant pay. This must be provided for in the lease agreement. Without a special clause, the tax cannot be recovered by the lessor, who remains liable for it.
The tax is applicable annually in the whole region Île-de-France, which comprises the following departments:
- Paris (91)
- Paris (92)
- Paris (75)
- Seine-et-Marne (77)
- Close to Seine-Saint-Denis (93)
- Close up, Val-de-Marne (94)
- Val-d'Oise (95)
- Yvelines (78)
FYI
Since 1er January 2023, a tax on offices is due in the PACA region, in the Bouches-du-Rhône (13), Var (83) and Alpes-Maritimes (06).
Taxable Premises
The annual fee applies to the following types of premises:
- Premises for office use : these are the offices themselves and their immediate and indispensable dependencies intended for the exercise of an activity. This also includes professional premises for the exercise of private activities (premises used for medical offices, architects, lawyers, veterinarians, consultants, etc., as well as waiting rooms for clients and clearing rooms) or used by private organizations, whether for profit or not.
- Commercial premises : premises intended for the exercise of a retail or wholesale trade and the provision of services of a commercial or craft nature and their adjacent reserves (covered or not), and adjacent locations permanently allocated to sales. This includes stores, shops, retail spaces, market halls, covered supply markets, maintenance, repair shops, etc.
- Storage Premises : covered premises or areas intended for the storage of products, goods or goods and which are not integrated topographically with a production establishment. This includes all storage premises (warehouses, logistics platforms, storage cabinets, etc.) with the exception of premises directly dependent on an industrial or production establishment or agricultural holding. Exhibition parks and congress rooms are treated as storage rooms.
- Parking Surfaces : covered or uncovered premises or areas intended for parking vehicles and which are not integrated topographically with a production establishment.
Premises allocated to a ‘coworking’ activity must be classified as ‘offices’ if the services provided provided by the operating business in addition to the provision of workspaces (including access to a reception and concierge service, a kitchen, various social and professional events, and yoga classes) take a accessory character.
Please note
The tax is due even if the premises are unoccupied.
The premises or surfaces may be whole buildings or only part of buildings.
In case of premises undivided inmates, the calculation for the exemption shall take into account the entire area of the premises. In practical terms, even if an individual owns an area below the exemption limits, corresponding to his share, he is liable for the tax.
The tax is payable for a full year, even if the property is transferred or reallocated during the year, and even if the premises are vacant or unoccupied.
Premises exempt from tax
The following premises are exempt office tax:
- Offices and business premises with an area of less than 100 m²
- Commercial premises of less than 2,500 m²
- Storage premises belonging to agricultural cooperative businesses or their unions
- Storage rooms with a surface area of less than 5 000 m²
- Parking spaces of less than 500 m²
- Commercial parking of less than 500 m²
- Premises used by foundations and associations recognized as being of public utility
- Premises specially adapted for administrative archiving and research activities
- Premises of a health (clinic, pharmacy, health care facility), social (social action center, funeral home, company nursery), educational (school or university) or cultural (theater, cinema, entertainment or circus establishment, animal park, artist's workshop, museum, library) nature
- Administrative premises of public educational institutions and private institutions under contract with the State
- Premises and areas of park and ride facilities whose sole purpose is to facilitate access for passengers to the various public transport networks
- Premises hosting computer servers
- Pitches adjoining a commercial premises and equipped for the exercise of sports activities.
- Vacant premises at 1er January of the taxation year in respect of which an undertaking to convert into residential premises is given within 4 years of the issue of the urban planning authorization
Please note
A garage-dependent location, used to store vehicles awaiting sale or repair, is not taxable as a parking area but as a commercial area.
Répondez aux questions successives et les réponses s’afficheront automatiquement
Paris (75)
According to the district, the tax is subject to district 1 or district 2.
1st arrondissement
Types of premises | Rates |
|---|---|
Office (company rate) | €26.11 |
Office (public body tariff) | €12.98 |
Commercial premises | €8.96 |
Storage room | €4.69 |
Parking area | €2.96 |
The offices concerned by the public body tariff are premises owned by the State, local authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
2nd arrondissement
Types of premises | Rates |
|---|---|
Office (company rate) | €26.11 |
Office (public body tariff) | €12.98 |
Commercial premises | €8.96 |
Storage room | €4.69 |
Parking area | €2.96 |
The offices concerned by the public body tariff are premises owned by the State, local authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
3rd arrondissement
Types of premises | 2e constituency |
|---|---|
Office (company rate) | €21.99 |
Office (public body tariff) | €10.94 |
Commercial premises | €8.96 |
Storage room | €4.69 |
Parking area | €2.96 |
The offices concerned by the public body tariff are premises owned by the State, local authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
4th arrondissement
Types of premises | 2e constituency |
|---|---|
Office (company rate) | €21.99 |
Office (public body tariff) | €10.94 |
Commercial premises | €8.96 |
Storage room | €4.69 |
Parking area | €2.96 |
The offices concerned by the public body tariff are premises owned by the State, local authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
5th arrondissement
Types of premises | 2e constituency |
|---|---|
Office (company rate) | €21.99 |
Office (public body tariff) | €10.94 |
Commercial premises | €8.96 |
Storage room | €4.69 |
Parking area | €2.96 |
The offices concerned by the public body tariff are premises owned by the State, local authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
6th arrondissement
Types of premises | 2e constituency |
|---|---|
Office (company rate) | €21.99 |
Office (public body tariff) | €10.94 |
Commercial premises | €8.96 |
Storage room | €4.69 |
Parking area | €2.96 |
The offices concerned by the public body tariff are premises owned by the State, local authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
7th arrondissement
Types of premises | Rates |
|---|---|
Office (company rate) | €26.11 |
Office (public body tariff) | €12.98 |
Commercial premises | €8.96 |
Storage room | €4.69 |
Parking area | €2.96 |
The offices concerned by the public body tariff are premises owned by the State, local authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
8th arrondissement
Types of premises | Rates |
|---|---|
Office (company rate) | €26.11 |
Office (public body tariff) | €12.98 |
Commercial premises | €8.96 |
Storage room | €4.69 |
Parking area | €2.96 |
The offices concerned by the public body tariff are premises owned by the State, local authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
9th arrondissement
Types of premises | Rates |
|---|---|
Office (company rate) | €26.11 |
Office (public body tariff) | €12.98 |
Commercial premises | €8.96 |
Storage room | €4.69 |
Parking area | €2.96 |
The offices concerned by the public body tariff are premises owned by the State, local authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
10th arrondissement
Types of premises | Rates |
|---|---|
Office (company rate) | €26.11 |
Office (public body tariff) | €12.98 |
Commercial premises | €8.96 |
Storage room | €4.69 |
Parking area | €2.96 |
The offices concerned by the public body tariff are premises owned by the State, local authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
11th arrondissement
Types of premises | 2e constituency |
|---|---|
Office (company rate) | €21.99 |
Office (public body tariff) | €10.94 |
Commercial premises | €8.96 |
Storage room | €4.69 |
Parking area | €2.96 |
The offices concerned by the public body tariff are premises owned by the State, local authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
12th arrondissement
Types of premises | 2e constituency |
|---|---|
Office (company rate) | €21.99 |
Office (public body tariff) | €10.94 |
Commercial premises | €8.96 |
Storage room | €4.69 |
Parking area | €2.96 |
The offices concerned by the public body tariff are premises owned by the State, local authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
13th arrondissement
Types of premises | 2e constituency |
|---|---|
Office (company rate) | €21.99 |
Office (public body tariff) | €10.94 |
Commercial premises | €8.96 |
Storage room | €4.69 |
Parking area | €2.96 |
The offices concerned by the public body tariff are premises owned by the State, local authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
14th arrondissement
Types of premises | 2e constituency |
|---|---|
Office (company rate) | €21.99 |
Office (public body tariff) | €10.94 |
Commercial premises | €8.96 |
Storage room | €4.69 |
Parking area | €2.96 |
The offices concerned by the public body tariff are premises owned by the State, local authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
15th arrondissement
Types of premises | Rates |
|---|---|
Office (company rate) | €26.11 |
Office (public body tariff) | €12.98 |
Commercial premises | €8.96 |
Storage room | €4.69 |
Parking area | €2.96 |
The offices concerned by the public body tariff are premises owned by the State, local authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
16th arrondissement
Types of premises | Rates |
|---|---|
Office (company rate) | €26.11 |
Office (public body tariff) | €12.98 |
Commercial premises | €8.96 |
Storage room | €4.69 |
Parking area | €2.96 |
The offices concerned by the public body tariff are premises owned by the State, local authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
17th arrondissement
Types of premises | Rates |
|---|---|
Office (company rate) | €26.11 |
Office (public body tariff) | €12.98 |
Commercial premises | €8.96 |
Storage room | €4.69 |
Parking area | €2.96 |
The offices concerned by the public body tariff are premises owned by the State, local authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
18th arrondissement
Types of premises | 2e constituency |
|---|---|
Office (company rate) | €21.99 |
Office (public body tariff) | €10.94 |
Commercial premises | €8.96 |
Storage room | €4.69 |
Parking area | €2.96 |
The offices concerned by the public body tariff are premises owned by the State, local authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
19th arrondissement
Types of premises | 2e constituency |
|---|---|
Office (company rate) | €21.99 |
Office (public body tariff) | €10.94 |
Commercial premises | €8.96 |
Storage room | €4.69 |
Parking area | €2.96 |
The offices concerned by the public body tariff are premises owned by the State, local authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
20th arrondissement
Types of premises | 2e constituency |
|---|---|
Office (company rate) | €21.99 |
Office (public body tariff) | €10.94 |
Commercial premises | €8.96 |
Storage room | €4.69 |
Parking area | €2.96 |
The offices concerned by the public body tariff are premises owned by the State, local authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
Hauts de Seine (92)
According to the municipality, the tax falls within the district 1 or district 2.
By way of derogation, municipalities eligible both for the year preceding the year of taxation for the Urban Solidarity and Social Cohesion Endowment (DSU-CS) and for the benefit of the Solidarity Fund of the municipalities of the Île-de-France region shall benefit from a 10% reduction in the tariff.
Boulogne-Billancourt
Types of premises | Rates |
|---|---|
Office (company rate) | €26.11 |
Office (public body tariff) | €12.98 |
Commercial premises | €8.96 |
Storage room | €4.69 |
Parking area | €2.96 |
The offices concerned by the public body tariff are premises owned by the State, local authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
Courbevoie
Types of premises | Rates |
|---|---|
Office (company rate) | €26.11 |
Office (public body tariff) | €12.98 |
Commercial premises | €8.96 |
Storage room | €4.69 |
Parking area | €2.96 |
The offices concerned by the public body tariff are premises owned by the State, local authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
Issy-les-Moulineaux
Types of premises | Rates |
|---|---|
Office (company rate) | €26.11 |
Office (public body tariff) | €12.98 |
Commercial premises | €8.96 |
Storage room | €4.69 |
Parking area | €2.96 |
The offices concerned by the public body tariff are premises owned by the State, local authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
Levallois-Perret
Types of premises | Rates |
|---|---|
Office (company rate) | €26.11 |
Office (public body tariff) | €12.98 |
Commercial premises | €8.96 |
Storage room | €4.69 |
Parking area | €2.96 |
The offices concerned by the public body tariff are premises owned by the State, local authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
Neuilly-sur-Seine
Types of premises | Rates |
|---|---|
Office (company rate) | €26.11 |
Office (public body tariff) | €12.98 |
Commercial premises | €8.96 |
Storage room | €4.69 |
Parking area | €2.96 |
The offices concerned by the public body tariff are premises owned by the State, local authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
Puteaux
Types of premises | Rates |
|---|---|
Office (company rate) | €26.11 |
Office (public body tariff) | €12.98 |
Commercial premises | €8.96 |
Storage room | €4.69 |
Parking area | €2.96 |
The offices concerned by the public body tariff are premises owned by the State, local authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
Other municipalities of Hauts-de-Seine
The other communes of Hauts-de-Seine are subject to the rates of the 2e constituency:
Types of premises | 2e constituency |
|---|---|
Office (company rate) | €21.99 |
Office (public body tariff) | €10.94 |
Commercial premises | €8.96 |
Storage room | €4.69 |
Parking area | €2.96 |
The offices concerned by the public body tariff are premises owned by the State, local authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
Warning
By way of derogation, municipalities eligible for both the Urban Solidarity and Social Cohesion Endowment (DSU-CS) and the Solidarity Fund for Municipalities in the Île-de-France region for 2025 benefit from a reduction in the 10% . For Hauts-de-Seine, these are the following municipalities: Bagneux, Châtenay-Malabry, Colombes, Fontenay-aux-Roses, Gennevilliers, Malakoff and Villeneuve-la-Garenne.
Municipalities of the urban unit of Paris (other than Paris and Hauts-de-Seine)
The municipalities of the urban unity of Paris other than Paris and the municipalities of the Hauts-de-Seine department are subject to the rates of the 3e constituency.
By way of derogation, the municipalities eligible for 2024, both for the urban solidarity and social cohesion endowment (DSU-CS) and for the benefit of the solidarity fund of the municipalities of the Île-de-France region benefit from the tariffs of the 4e constituency. The list of municipalities is published in Bofip.
Types of premises | Rates 3e constituency | Rates 4e constituency |
|---|---|---|
Office (company rate) | €12.03 | €5.82 |
Office (public body tariff) | €7.25 | €5.26 |
Commercial premises | €4.66 | €2.39 |
Storage room | €2.39 | €1.23 |
Parking area | €1.61 | €0.85 |
The offices concerned by the public body tariff are premises owned by the State, local authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
Other municipalities in the region Île-de-France
The municipalities of the Ile-de-France region located outside of the urban unity of Paris are subject to the rates of the 4e constituency:
Types of premises | 4e constituency |
|---|---|
Office (company rate) | €5.82 |
Office (public body tariff) | €5.26 |
Commercial premises | €2.39 |
Storage room | €1.23 |
Parking area | €0.85 |
The offices concerned by the public body tariff are premises owned by the State, local authorities, professional bodies, associations. They are also premises owned by private non-profit organizations of a health, social, educational, sports or cultural nature.
FYI
The tax is not deductible from the plate income tax (IR) or business tax (IS).
In addition, a additional tax on parking spaces (TSS) shall apply to areas, whether covered or not, intended for the parking of vehicles and which are subject to commercial exploitation or are annexed to the premises falling within the scope of the TSB.
The tax only applies to parking spaces of one area 500 m² or more.
This tax must be reported separately from the TSB and paid before 1er March by means of Form 6705-TS-SD.
The TS rates by constituency (in euros per m²) are:
- 1re constituency (Paris and Hauts-de-Seine departments): €5.05
- 2e constituency (communes of the urban unit of Paris other than Paris and communes of the Hauts-de-Seine department): €2.93
- 3e constituency (other municipalities of the Île-de-France region): €1.49
General scenario
The tax authorities shall send the person liable a pre-identified paper form which it must complete or rectify as necessary (addition of premises, removal of ineligible premises, etc.). If the debtor does not receive a form, he must use the form n° 6705-B accessible below.
The person liable must make his declaration and pay the tax, before 1er March of each year, at personal income tax service (SIP) the place where the taxable premises are located.
Declaration for the annual tax on offices (form n°6705-B)
If several premises depend on the same tax office, a single declaration must be deposited with payment for all premises.
In the case where the premises are located in different municipalities, a separate declaration for each must be deposited.
Company attached to the Department of Large companies (DGE)
The tax authority sends the company a pre-identified paper form it must supplement or rectify as necessary (addition of premises, removal of ineligible premises, etc.). If the company does not receive a form, it must use the form n°6705-RK accessible below.
The company must make his declaration and pay the fee, before 1er March of each year, at the Department of Large companies (DGE).
Annual office tax return to the DGE (form 6705-RK)
Who shall I contact
The DGE is the single tax point of contact for businesses with a turnover or total gross assets of at least EUR 400 million.
By courier
dge@dgfip.finances.gouv.fr
By post
56 avenue de Metz- 93231 Romainville Cedex
By phone
+ 33 1 49 91 15 05
One additional tax on parking spaces (TSS) shall apply to areas, whether covered or not, intended for the parking of vehicles and which are subject to commercial exploitation or are annexed to premises falling within the scope of the TSB.
The tax only applies to parking spaces of one area 500 m² or more.
This tax must be the subject of a separate declaration of the TSB before 1er March using the form n°6705-TS-SD.
Declaration for the additional tax on parking spaces in the Ile-de-France region
In addition to registration fees and property advertising tax, a additional fee applies on sales offices, commercial premises and storage premises located in the Île-de-France region.
Taxable Premises
This tax is payable on transfers of premises for consideration may be subject to tax on offices in Île-de-France.
The premises or taxable areas must be located in the 8 departments of Île-de-France: Essonne (91), Hauts-de-Seine (92), Paris (75), Seine-et-Marne (77), Seine-Saint-Denis (93), Val-de-Marne (94), Val-d'Oise (95) and Yvelines (78).
Premises or surfaces can be whole buildings or only part of buildings, assigned to any of the following activities:
- Use of offices and their immediate and indispensable dependencies (including meeting or archiving rooms, sanitary facilities, corridors, staff changing rooms, social and economic committee and occupational medicine)
- Professional use, used by private associations and organizations or in the context of a liberal activity (e.g. medical, architectural, legal, veterinary, consultancy) and their annexes (e.g. waiting room)
- Retail or wholesale trade, commercial services (including company restaurants and commercially operated gyms) or craft
- Storage : premises or covered areas intended for the storage (permanent or temporary) of products or goods, without being integrated into a production establishment (warehouses, logistic platforms, furniture storage), except those belonging to an agricultural cooperative business
The use of the premises is determined on the day of sale, chargeable event for the additional tax.
Excluded transactions
The following operations are not submitted to the additional tax:
- Transfers for consideration submitted to the TVA (transactions involving the delivery of buildings)
- Transfers exempt from registration fees or land advertising tax
- Transfers of immovables located outside the Île-de-France region, even if the transfer of ownership is subject to the formality of registration in Île-de-France
- Transactions which do not constitute a sale: exchanges of immovable property made purely and simply, divisions pure and simple, divisions of estates or communities or conjugal undivided property liable to the right of 2.5%, pure and simple contributions of businesses subject to the fixed duty, in particular.
Tax Rate
The rate of the tax shall be 0.6% of the value of the mutation.
The tax shall be assessed and recovered under the same conditions as the duties and taxes to which it is added.
Annual tax on offices in the Ile-de-France region
Additional tax on parking spaces