Tax for the creation of offices and businesses in Île-de-France (TCBCS-IDF)
Verified 01 January 2026 - Public Service / Directorate of Legal and Administrative Information (Prime Minister), Ministry in charge of urban planning
Construction, reconstruction, renovation, transformation or expansion of offices, commercial premises or storage located in Île-de-France give rise to the payment of the tax on the creation of office, commercial and storage space (TCBCS).
This tax is paid only once during construction or development work. It should not be confused with the annual tax on offices in Île-de-France paid each year.
Taxable Work
The tax is collected on the occasion of the construction, the rebuilding or theenlargement office, commercial and storage space.
Taxable premises 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).
The following operations are also similar to the construction of premises :
- Assignment to use offices of premises previously assigned to another use
- Use of commercial premises of premises previously used for purposes other than offices or commercial premises
- Use of storage space of space previously used for purposes other than offices, business premises or storage space
Exemptions
However, certain offices or premises are not submitted to the tax. The premises are:
- Offices of liberal professions, ministerial officers such as notaries and commissioners of justice (formerly judicial bailiffs and judicial auctioneers) or associations of law 1901
- Offices of less than 1,000 m² dependent on an industrial establishment
- Offices that are part of a principal dwelling
- Premises located in Urban Free Zone (UFZ)
- Premises allocated to the public service, and belonging to the State, local authorities or public institutions neither industrial nor commercial
- Premises of recognized associations of public utility
- Parking areas and corresponding traffic spaces
- Premises intended for research or social or health purposes
- Premises hosting computer servers
The tax is due by the owner of premises or by holder of a right in rem (usufruit, for example) relating to such premises.
However, if the name of the owner of the premises is not mentioned in the declaration for the calculation of the tax (or if it has not been filed), the tax may be paid by the owner of the project or the person responsible for the work. The latter will then be able to request a refund from the owner.
In case of transfer of premises before the due date of the tax (i.e. before 31 December of the 3e year), the former owner may request a refund from the new owner.
Warning
this tax is due only once. It should not be confused with the tax on offices, which must be paid each year.
The tax is due by the owner of the premises from one of the following moments :
- Issuance of building permit
- In the absence of prior authorization, start of work or change of use of premises
The region of Île-de-France is divided into 4 categories (or constituencies).
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Paris (75)
Paris falls under the 1era category.
Paris (92)
- In principle, municipalities are classified into 1era category.
- The municipalities that could benefit in 2021 from both the DSU (urban solidarity endowment) and the FSRIF (solidarity fund of the municipalities of the Île-de-France region) are classified in the 2e category. They are Bagneux, Châtenay-Malabry, Colombes, Fontenay-aux-Roses, Gennevilliers, Malakoff and Villeneuve-la-Garenne
Saint-Denis (93)
The municipalities are classified in the 2e category.
Valle-de-Marne (94)
The municipalities are classified in the 2e category.
Seine et Marne (77)
The municipalities forming part of the urban unity of Paris are classified in the 3e category.
The other municipalities are classified in the 4e category.
Yvelines (78)
The municipalities forming part of the urban unity of Paris are classified in the 3e category.
The other municipalities are classified in the 4e category.
Paris (91)
The municipalities of the Metropolis of Greater Paris are classified in the 2e category.
Municipalities that are part of the urban unity of Paris are classified in the 3e category.
The other municipalities are classified in the 4e category.
Val d'Oise (95)
Argenteuil (municipality of la Metropolis of Greater Paris) is classified in the 2e category.
The municipalities forming part of the urban unity of Paris are classified in the 3e category.
The other municipalities are classified in the 4e category.
Tax Rates
The amount of the tax is fixed (per square meter) according to 2 criteria :
- Nature of premises : offices, commercial premises or warehouses
- Category in which the premises are located (except for storage rooms with a single tariff)
Please note
Social or health-related spaces made available to staff shall not be taken into consideration to establish the plate of the tax.
General case
Types of premises | 1e constituency | 2e constituency | 3e constituency | 4e constituency |
|---|---|---|---|---|
Offices | €469.99 | €105.78 | €58.79 | €0 |
Commercial premises | €151.62 | €94.04 | €37.65 | €0 |
Storage Warehouses | €16.49 | €16.49 | €16.49 | €16.49 |
In the event of a change of category
When a category 1 municipality loses its eligibility for the DSU or FSRIF, it shall benefit from derogatory tariffs for the year following this loss of eligibility and for the following 2 years.
Type of premises | Premises located in a municipality that lost eligibility in 2023 | Premises located in a municipality that lost eligibility in 2024 | Premises located in a municipality that lost eligibility in 2025 |
|---|---|---|---|
Office space | €378.94 | €287.89 | €196.83 |
Business premises | €137.23 | €122.83 | €108.44 |
Storage Premises | €16.49 | €16.49 | €16.49 |
Tax cap
The amount of the tax cannot exceed 30% acquisition and fit-up costs of the construction surface, i.e. all of the following costs:
- Cost of acquisition of land
- Cost of land development allowing the transition from raw land to building land
- Total or partial demolition cost of the built building
In case of application for a building permit
The declaration for the calculation of the tax (cerfa n°14600) must be attached to application for a building permit before the work is carried out and transmitted to the town hall.
Other situation
For constructions not giving rise to a building permit, the declaration for the calculation of the tax (cerfa n°14600) must be sent directly to the departmental direction of the territory (DDT) orterritorial unit of the department.
In the following month completion of the work, a additional declaration (cerfa n°46-0390) must also be sent in 3 copies by the client to the town hall.
The assessment notice shall be issued before 31 December of the 3e year that follows the issuance of the building permit, the filing of the preliminary declaration, or otherwise the start of work.
Declaration of Completion of Work - Tax for the creation of offices or commercial premises
Please note
If the originally declared building area has not been fully constructed, the tax may be reduced at the request of the person liable.
Regulation of the tax for the creation of offices Île-de-France
Ministry in charge of the city
Ministry of Finance