Commercial area tax (Tascom)
Verified 01 January 2026 - Company Public Service / Directorate of Legal and Administrative Information (Prime Minister), Ministry of Finance
The Commercial Area Tax (Tascom) is payable by any company that operates a retail business of more than 400 m² and whose annual turnover excluding tax is at least equal to €460,000. Only establishments open since 1er January 1960 are submitted to Tascom.
The retail sales establishments more than 400 m² are subject to Tascom regardless of the legal status of the company (i.e.
Concept of establishment
The establishment is a local unit which comprises a premises and outbuildings where a company operates.
These premises and their outbuildings must form a geographically coherent set. This is the case, for example, of a hypermarket, a service station and a retail wine business operated by the same business and located in the same commercial area on contiguous plots.
Customers must be able to move easily from one premises to another by a public road. A specially equipped private lane is not necessary.
FYI
These different premises may have the same address or be subject to the same company property tax (CFE).
Concept of retail activity
The establishment must be engaged in retail trade.
The retail business consists of sell of goods in the condition where they are purchased (or after minor modifications) to individuals. This includes, for example, the sale of clothing, food products and motor vehicles.
A store that performs at least half of its total turnover through the sale of goods to individuals is a retail business.
Products sold after minor processing and usual handling, such as cutting and packaging are considered as retail sales: for example, sale of cheese by cutting or cold cuts by cutting, making bouquets, etc.
On the other hand, sales of products processed are not considered retail sales. For example, processing meat into minced marinated meat or dishes cooked, made and prepared on site are not retail sales.
The activity of provision of services (hairdresser, garage, restaurant, cafe, etc.) is not subject to Tascom.
Similarly, the wholesale trade who purchase goods in significant quantities for sale to retailers, business users or local authorities are not subject to the tax.
Only shops of retail trade of which the sales area exceeds 400 m² shall be subject to Tascom.
The sales area means enclosed and covered spaces used for the following purposes:
- Circulation of customers to make purchases
- Exposure of the goods offered for sale, at their payment
- Movement of staff to present goods for sale.
However, the following elements are not included in the calculation of the taxable area:
- Storage, production or service areas closed to the public
- Outdoor sales surfaces located outside the store
Example :
A food sales establishment consists of a sales area of 300 m² and a storage area of 200 m². Only the 300 m² of sales area are taken into account to assess the threshold of 400 m². Therefore, Tascom is not due in this case.
Specific rules apply to companies “network heads”, i.e. who directly or indirectly control establishments under the same commercial brand. Where the combined sales area of such establishments exceeds 4 000 m2However, they are subject to Tascom even if their individual sales area is less than 400 m².
FYI
Where on the same site or within a commercial entity, the establishment also has a retail activity of fuel, the sales area to be taken into account is increased by 70 m² by refueling position (number of fuel pumps corresponding to the number of vehicles that can be supplied simultaneously).
Only the turnover of the retail sale of goods shall be taken into account.
Wholesale establishments which carry out as an ancillary measure retail sales shall be subject to Tascom on that activity alone where those sales are at least equal to €460,000 and are recorded in separate accounts. The different activities (wholesale and retail) must therefore be the subject of separate accounts.
Tascom is due when the annual turnover excluding taxes (CAHT) at December 31 of the year preceding the taxation year is greater than €460,000.
Example :
A retail establishment operated between 1er January and 1er october 2025 a sales area of 750 m². From 1er october 2025, the sales area is enlarged to 900 m². The area at 31 December 2025 (900 m²) is taken into account for the calculation of the Tascom due in 2026.
Where the establishment has not been operated during the full year, the turnover must be ‘annualized’ in order to assess the threshold of €460,000. Several situations are possible: opening during the year, temporary closure, permanent cessation, change of operator.
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Opening during the year
The turnover is calculated in proportion to the opening time of the establishment. The following formula should be applied:
(realized turnover x 365 days) / number of days between the opening date and 31 December of the year
Example :
A trade having opened the 1er september achieved a turnover of €50,000.
(€50,000 x 365) / 121 (number of days of operation in the year) = €150,826
Tascom is not due as the annualized turnover is less than €460,000.
Exceptional temporary closure
This situation concerns, for example, a temporary closure for work or an administrative closure.
The turnover is calculated in proportion to the opening time of the establishment. The following formula should be applied:
(realized turnover x 365 days) / number of opening days
Final termination
When a company permanently ceases its activity, it must pay Tascom for the period from 1er January until the date of cessation.
The turnover is annualized to assess the threshold of €460,000according to the following formula:
(Turnover in the last year of operation x 365 days) /number of days of operation.
Example :
A business that ceased its activity on June 30, 2025 achieved a turnover of €200,000.
€200,000 x 365 / 151 (number of opening days)= €483,444
The Tascom is due because the annualized turnover is greater than €460,000.
Change of operator
In case of change of operator, the tax is due by the former operator for the period between 1er January and the day of disposal and by the new operator for the period from reopening and 31 December.
The turnover is calculated in the 2 cases by applying the following formula:
(realized turnover x 365 days) / number of opening days
FYI
In the event of the acquisition or merger of companies, the acquiring company or the new company must pay the levy.
1. Determine the turnover per m2
To determine the turnover at m2, the turnover of the establishment must be divided by the sales area. This is the existing area either on December 31 of the year preceding taxation or on the last day of operation in case of cessation of activity.
Example :
In 2025, the turnover of a food distribution establishment is €8 000 000. The area of this establishment is 1,000 m².
Turnover per m2 is = €8 000 000/1,000 m²= €8,000
2. Apply the Tascom rate
Once the turnover per m2 established, the corresponding Tascom rate is applied.
A special rate applies in the following situations:
- The establishment is engaged in the retail sale of fuel.
- The establishment directly or indirectly controls a retail fuel distribution facility.
- The establishment and a retail fuel distribution facility are controlled directly or indirectly by the same person.
This special rate does not apply where the establishment is engaged in a principal business of selling or repairing motor vehicles.
Annual HVAC per m2 | General Tariff | Special rate (sale of fuel) |
|---|---|---|
Up to €2,999 | €5.74by m2 | €8.32 per m² |
Enter €3,000 and €12,000 | [(annual turnover/area in m2 - 3000) x 0,00315] + €5.74 per m² | [(annual turnover/area in m2 - 3000) x 0,00304] + €8.32 per m² |
From €12,001 | €34.12 by m2 | €35.70 by m2 |
The tax authorities shall make available simulators for assess the amount of the tax to be paid depending on whether the company is in operation or has ceased operation.
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Company in operation
The amount of the tax is increased according to the size of the establishment:
- If the establishment is more than 5,000 m² and has a turnover of more than €3,000 per m², the increase is 30%
- If the establishment is more than 2,500 m², the surcharge is 50%
Please note
Local authorities (commune or EPCI: titleContent) have the possibility to modulate the Tascom amount by applying a multiplier between 0,8 and 1,2.
The amount of the tax is reduced in the following situations:
- Reduction of 30% applicable to institutions selling on a principal basis (i.e. for more than half of total turnover) of the categories of following goods :
- Furniture (household appliances, light fixtures, decorative/ornamental goods, furniture, Hi-Fi equipment, household linen and table items)
- Automobiles
- Agricultural machinery
- Building materials
- Flowers, plants, seeds, fertilizers, plant protection products, pets and animal feed
- Reduction of 20% when the surface intended for retail sale is less than 600 m², with a turnover of not more than €3,800 per m²
- Reduction of an amount €1,500 for an establishment located within priority neighborhoods of the city policy (QPV)
Please note
The tax relief concerns the creation and extension of establishments in the Priority City Neighborhoods (QPV) until December 31, 2025. The extension of these exemptions is not foreseen to date.
The first 2 tax reductions can be cumulated. The reduction can therefore be 20%, 30% or 50%.
Please note
Local authorities (commune or EPCI: titleContent) have the possibility to modulate the Tascom amount by applying a multiplier between 0,8 and 1,2.
Tascom’s declaration and payment must be made at different times depending on whether the company is in operation or has ceased its activity.
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Operation in progress
Only companies operating an establishment which is actually subject to the levy are obliged to submit a declaration.
To declare Tascom, the company completes for each establishment the form n° 3350-SD then the address before 15 June with the company Tax Office (SIE) on which the establishment depends.
Declaration for the Commercial Area Tax (Tascom)
The declaration is obligatorily accompanied by payment. This may be done in cash, by transfer or by check made payable to the Treasury.
If the company has paid Tascom in the previous year, the tax authorities will send the company directly in May the application number 3350-SD.
Warning
The company that is submitted to the increase of 50% where the sales area of an establishment exceeds 2 500 m2 must also pay a down payment from 50% the amount of the tax before 15 June.
This deposit concerns the total amount of the tax (tax due + surcharge). For more information on the declaration and payment of the deposit, see the notice of declaration 3350-SD.
Cessation of activity
To declare the Tascom, you must complete for each establishment Form 3350-C- SD.
Commercial area tax (Tascom) declaration: abandonment in 2025
This form must be sent before 15 of 6e month following cessation of activity the company Tax Office (SIE) on which the company depends. The declaration must be accompanied by payment.
Example :
A business that ceased its activity on March 31 must declare and pay the tax before September 15.
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Tascom and sales area
Definition of the establishment