Outdoor advertising tax (TPE) - ex TLPE
Verified 21 January 2026 - Public Service / Directorate of Legal and Administrative Information (Prime Minister), Ministry responsible for local authorities
Since 1er January 2025, the local tax on outdoor advertising (TLPE) is renamed the tax on outdoor advertising (TLPE). This is an optional tax introduced at the initiative of the municipality, EPCI or the metropolis of Lyon. This tax is due by any company using an advertising medium (sign, pre-sign or advertising), regardless of the nature of its activity.
The outdoor advertising tax (TPE) is payable by the operating company one of the following advertising materials :
- Advertising devices : any medium that may contain advertising (e.g. billboards). Each of the faces of an advertising device is appreciated as being as many distinct supports.
- Pre-signs : any inscription, form or image indicating the proximity of a building in which an activity is carried out, including pre-signs derogating. Each of the faces of a pre-sign is appreciated as being as many distinct supports.
- Signs : any inscription, form or image affixed to a building or situated on land, relating to an activity carried out therein. The set of visible faces of signs settled on the same building, including outbuildings, relating to the same activity, is valued as a single support.
The TPE applies only when the advertising medium is fixed and located in exterior, i.e. visible from any road open to public traffic. Thus, supports affixed inside a store are not taxable.
Similarly, supports of the ‘easels’ or ‘mobile flags’ type, which can be moved easily, do not meet the criteria of fixity and are not taxable.
FYI
The operator of the advertising medium corresponds to the shopkeeper for signs and pre-signs or to the display for advertising devices (e.g. billboards).
Cumulative conditions of the taxable advertising medium
Field of application of the advertising medium
Definition of advertising medium
Definition of the digital medium
The introduction of a tax on external advertising (TPE) can be decided by deliberation of the following authorities:
- Municipalities
- EPCI intercommunal cooperation institutions own taxation competent for roads, concerted development areas or areas of economic activity of Community interest
- Metropolis of Lyon
The deliberation of these authorities must be taken before 1er July of year N for application to 1er January N+1.
Example :
For the introduction of VSE for 2027, the decision to introduce VSE must have been taken by 30 June 2026.
The introduction of VSE concerns obligatorily all advertising media fixed and visible any road open to traffic, regardless of the geographical area of the municipality or theEPCI where they are implanted.
To know where to view the proceedings, it is possible to consult the sheet dedicated to this subject.
Competent authority to establish VSE
Procedure for setting up VSE
Deadline for introducing VSE
Some advertising materials are exempt from tax as of right (automatically). Other media are exempt only on deliberation local authorities.
Automatic exemptions
The following media are still exempt :
- Viewing Ads for non-commercial purposes (no brand, logo, etc.)
- Viewing advertisements about shows (e.g. movie or play poster)
- Supports prescribed by a legal or regulatory provision (e.g. pharmacy cross, carrot from the tobacco office, doctor's or veterinarian's plaque, etc.)
- Signs or pre-signs indicating the place of practice of a regulated profession (lawyers, plumbers, architects, etc.)
- Signs intended exclusively for indicate a direction. As soon as the medium contains both directional indications and any other element of an advertising nature (e.g. logo or name of the company), the whole of the exploited surface of the medium will be subject to the TPE.
- Information panels on times or means of payment of the activity carried out. The same applies to tariffs provided that the total surface area of the support does not exceed 1 m².
- Opinion View and posting on the activities of non-profit associations.
Total Exemptions VSE
Total Exemptions VSE
Exemption of TPE for the promotion of shows
TPE exemption for opinion or associative display
Exemptions on community deliberation
The competent authorities may, on deliberation, establish a total exemption or partial (reduction of 50%) in the following cases:
- Signs of which the area is less than or equal to 12m2
- Signs of which the area is greater than 12m2 and less than or equal to 20 m2, the exemption shall be limited to 50%
- Pre-sign faces
- Advertising devices dependent on municipal signage concessions
- Advertising devices affixed to elements of street furniture or newsstands.
For the last three cases, it is possible to set a different lower rate between non-digital and digital media.
Ask your town hall, EPCI or Metropolis of Lyon.
Please note
For signs of less than 7 m², the competent authorities may establish a total exemption.
Exemptions on community deliberation
The amount of the local tax on outdoor advertising (TPE) is set according to three criteria:
- if it is a advertising device, of a pre-sign or a sign.
- according to the advertising device surface
- and the number of inhabitants of the municipality or of theEPCI: titleContent in which it is located.
The competent authorities must comply with the normal rates set by the legislator, but in some cases they may reduce or increase the normal rates.
Reduced rates
The competent authorities may decide to reduce the normal rate by 50% in the following cases:
- Signs of which the area is less than or equal to 12m2
- Signs of which the area is greater than 12m2 and less than or equal to 20 m2
- Pre-sign faces of 1,5m or less2.
- Advertising devices dependent on municipal signage concessions
- Advertising devices affixed to elements of street furniture or newsstands.
For the last three cases, it is possible to set a different lower rate between non-digital and digital media.
Please note
The competent authorities may provide for a different reduction for pre-sign faces with an area greater than 1,5 m2.
Standard rates of VSE
2025
Normal rates are revised once a year. They are different depending on the type of advertising device.
Non-digital advertising devices and pre-signs
Less than 50,000 inhabitants | Between 50,000 and 200,000 inhabitants | From 200,000 inhabitants | |
|---|---|---|---|
Area less than or equal to 50 m2 | 18.60 | 24.40 | 37.00 |
Area greater than 50 m2 | 37.10 | 49.80 | 74.00 |
Advertising devices and digital pre-signs
Less than 50,000 inhabitants | Between 50,000 and 200,000 inhabitants | From 200,000 inhabitants | |
|---|---|---|---|
Area less than or equal to 50 m2 | 55.70 | 73.30 | 110.90 |
Area greater than 50 m2 | 111.20 | 144.80 | 216.80 |
Sets of sign faces
Less than 50,000 inhabitants | Between 50,000 and 200,000 inhabitants | From 200,000 inhabitants | |
|---|---|---|---|
Area less than or equal to 12 m2 | 18.60 | 24.40 | 37.00 |
Area greater than 12 m2 and less than or equal to 50 m2 | 37.10 | 48.80 | 74.00 |
Area greater than 50 m2 | 74.20 | 97.70 | 146.20 |
2026
Normal rates are revised once a year. They are different depending on the type of advertising device.
Non-digital advertising devices and pre-signs
Less than 50,000 inhabitants | Between 50,000 and 200,000 inhabitants | From 200,000 inhabitants | |
|---|---|---|---|
Area less than or equal to 50 m2 | 18.90 | 24.80 | 37.70 |
Area greater than 50 m2 | 37.80 | 49.70 | 75.40 |
Advertising devices and digital pre-signs
Less than 50,000 inhabitants | Between 50,000 and 200,000 inhabitants | From 200,000 inhabitants | |
|---|---|---|---|
Area less than or equal to 50 m2 | 56.70 | 74.70 | 112.90 |
Area greater than 50 m2 | 113.30 | 147.50 | 220.80 |
Sets of sign faces
Less than 50,000 inhabitants | Between 50,000 and 200,000 inhabitants | From 200,000 inhabitants | |
|---|---|---|---|
Area less than or equal to 12 m2 | 18.90 | 24.80 | 37.70 |
Area greater than 12 m2 and less than or equal to 50 m2 | 37.70 | 49.70 | 75.40 |
Area greater than 50 m2 | 75.60 | 99.50 | 148.90 |
Rates increased by VSE
2025
THEcompetent authority may set a higher rate than the standard rate for certain cases:
Non-digital advertising devices and pre-signs
Municipality of less than 50 000 inhabitants belonging to an EPCI of 50 000 inhabitants or more | Municipality of more than 50 000 inhabitants belonging to an EPCI of 200 000 inhabitants or more | |
|---|---|---|
Area less than or equal to 50 m2 | 24.4 | 37.00 |
Area greater than 50 m2 | 48.80 | 74.00 |
Advertising devices and digital pre-signs
Municipality of less than 50 000 inhabitants belonging to an EPCI of 50 000 inhabitants or more | Municipality of more than 50 000 inhabitants belonging to an EPCI of 200 000 inhabitants or more | |
|---|---|---|
Area less than or equal to 50 m2 | 73.30 | 110.90 |
Area greater than 50 m2 | 144.80 | 216.80 |
Sets of sign faces
Municipality of less than 50 000 inhabitants belonging to an EPCI of 50 000 inhabitants or more | Municipality of more than 50 000 inhabitants belonging to an EPCI of 200 000 inhabitants or more | |
|---|---|---|
Area less than or equal to 12 m2 | 24.60 | 37.00 |
Area greater than 12 m2 and less than or equal to 50 m2 | 48.80 | 74.00 |
Area greater than 50 m2 | 97.70 | 146.80 |
2026
THEcompetent authority may set a higher rate than the standard rate for certain cases:
Non-digital advertising devices and pre-signs
Municipality of less than 50 000 inhabitants belonging to an EPCI of 50 000 inhabitants or more | Municipality of more than 50 000 inhabitants belonging to an EPCI of 200 000 inhabitants or more | |
|---|---|---|
Area less than or equal to 50 m2 | 24.8 | 37.70 |
Area greater than 50 m2 | 49.70 | 75.40 |
Advertising devices and digital pre-signs
Municipality of less than 50 000 inhabitants belonging to an EPCI of 50 000 inhabitants or more | Municipality of more than 50 000 inhabitants belonging to an EPCI of 200 000 inhabitants or more | |
|---|---|---|
Area less than or equal to 50 m2 | 74.40 | 112.90 |
Area greater than 50 m2 | 147.50 | 220.80 |
Sets of sign faces
Municipality of less than 50 000 inhabitants belonging to an EPCI of 50 000 inhabitants or more | Municipality of more than 50 000 inhabitants belonging to an EPCI of 200 000 inhabitants or more | |
|---|---|---|
Area less than or equal to 12 m2 | 24.80 | 37.70 |
Area greater than 12 m2 and less than or equal to 50 m2 | 49.70 | 75.40 |
Area greater than 50 m2 | 99.50 | 148.90 |
Taxable Area
The taxable area corresponds to the following area:
- For the face of an advertising device, the face on which the inscriptions, shapes or images may be worn
- For all the faces of signs or for the face of a pre-sign, that on which the inscriptions, shapes and images are borne.
Media are taxed per face. For example, a double-sided billboard or a double-sided sign will be taxed 2 times. If a non-digital device allows the successive display of several posters (scrolling display), the tariffs are multiplied by the number of posters.
Declaration of the VSE
The creation or deletion of an advertising medium is subject to a declaration, by means of cerfa form no. 15702.
This declaration must be lodged at the town hall, atEPCI designated by the municipality for the collection of the tax or at the metropolis of Lyon.
Declaration of advertising material for TLPE
This statement must mention the areas and creation dates of all the advertising media used, including those which benefit from a exemption (total or partial).
From 2 January of each year of entitlement, the VSE declaration must be made in a 2 months after the creation or deletion of an advertising medium.
Payment of VSE
The fee must be paid by theoperator of support. If he does not make the payment, the person liable shall be media owner and, as a last resort, the one in the interest of which the support has been produced.
The tax must be paid from 1er September of the taxation year on the basis of returns made on or before June 30 of the same year.
Deadline for reporting VSE
Payment period of the VSE
Operator liable for VSE
Failure of the operator liable for the VSE
The operator commits a breach when he not declare or that he performs a inaccurate statement.
Inaccurate declaration
In case of inaccurate statement, the mayor (or the president of theEPCI: titleContent) address tooperator one formal notice inviting him to regularize his declaration within a period of 30 days. The formal notice shall be accompanied by a proposal for rectificationto enable the person liable to make his observations.
If the operatordoes not respondwithin the time limit, the mayor's correction proposal is considered accepted by the debtor. In this case, the mayor will recover the remaining amount due.
On the contrary, if the operator responds but disagreement persists, the mayor shall make known his final decision in the 15 days. At the end of this exchange, the mayor can proceed to the recovery of the amount remaining due.
Warning
Inaccurate statement is punishable by fine of €750 for natural persons (individual contractors) and €3,750 for legal persons (businesses). Each medium gives rise to a separate infringement.
In addition to this penalty, the payment of 5 times the amount lost by the commune or inter-communality following a conviction of the police court.
Lack of declaration
In the absence of a declaration or in the event of a declaration being made out of time, the mayor or the president of theEPCI: titleContent address tooperator one formal noticeto subscribe the declaration within a period of 30 days. The formal notice shall be accompanied by a proposal for ex officio taxation.
If the operator does not respond within the time limit, the mayor or the president of theEPCI: titleContent send the operator a new formal notice accompanied by a proposal for ex officio taxation, at least 30 days before the assessment of the tax.
If the mayor's proposal for ex officio taxation is considered accepted by the operator. In this case, the mayor will recover the amount due.
On the contrary, if the operator makes known its observations, the mayor shall send his final decision to him in 15 days. At the end of this exchange, the mayor can proceed to the recovery of the amount due.
Warning
Inaccurate statement is punishable by fine of €750 for natural persons (individual contractors) and €3,750 for legal persons (businesses). Each medium gives rise to a separate infringement.
In addition to this penalty, the payment of 5 times the amount lost by the commune or inter-communality following a conviction of the police court.
Failure to comply with the reporting obligation
Inaccurate VSE declaration
Formal notice in case of inaccurate declaration
Formal notice in the absence of a declaration
Penalties applicable
Criminal sanctions
4th Class Contravention for Natural Persons
4th Class Contravention for Legal Persons
Cumulative conditions of the taxable advertising medium
Field of application of the advertising medium
Definition of advertising medium
Definition of the digital medium
Competent authority to establish VSE
Procedure for setting up VSE
Deadline for introducing VSE
Total Exemptions VSE
Total Exemptions VSE
Exemption of TPE for the promotion of shows
TPE exemption for opinion or associative display
Exemptions on community deliberation
Deadline for reporting VSE
Payment period of the VSE
Operator liable for VSE
Failure of the operator liable for the VSE
Failure to comply with the reporting obligation
Inaccurate VSE declaration
Formal notice in the absence of a declaration
Penalties applicable
Criminal sanctions