Who is affected by the office tax (TSB)?

Office tax (TSB) is one of the many taxes, taxes and contributions that feed the state budget, local communities and social security. It concerns premises for offices, commercial, storage and parking areas. Who is indebted? How to calculate and declare it? When should it be paid? Focus on the annual tax on offices.

Capital video: Who is affected by the offices tax (TSB)?

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What is the annual tax on offices?

TSBCS: Tax on premises for offices, commercial premises, storage premises and parking areas

The annual tax on premises for offices, commercial premises, storage premises and parking surfaces (TSBCS) is commonly called annual tax on offices (TSB). It was established on January 1ᵉʳ 1990 in order to Finance the development policy from the Île-de-France region. At the time, it only concerned the premises for offices with an area of ​​more than 100 m². As you go, its scope has widened.

A tool for the development policy of the Grand Paris Express and the PACA region

Today, the annual office tax is one of the tools for financing the policy for the development of the Local Collectivity Ile -de -Franceespecially of the Grand Paris Express. Since January 1, 2023, this tax applies to certain departments of the PACA region, in order to finance the New Provence Côte d’Azur line.

What are the regions concerned by the TSB?

In 2025, the tax on offices exclusively concerned the departments of the Île-de-France region and the PACA region.

Île-de-France region

The tax is applicable annually throughout the Île-de-France region, which brings together Paris and its boroughs and the following departments:

• Essonne (91)
• Hauts-de-Seine (92)
• Paris (75)
• Seine-et-Marne (77)
• Seine-Saint-Denis (93)
• Val-de-Marne (94)
• Val-d’Oise (95)
• Yvelines (78)

Departments in the PACA region

Since January 1, 2023, the tax on offices is due in the PACA region. The following three departments are concerned:

• Bouches-du-Rhône (13);
• Var (83);
• Alpes-Maritimes (06).

Who is liable for the tax on offices?

An individual, a business or an organization

The tax may apply to an individual, a company or an organization, whether private or public, if it is in one of the following situations on January 1:

• Owner (in full ownership, condominium or joint ownership) of a premises or a taxable area.
• Holder of a real right on a taxable good, such as usufruct (which allows you to use the property and to perceive rental income, without having the possibility of having fully, as selling it), it also includes rights such as the temporary occupation authorization in the public domain (AOT).

The lessor or the tenant

As part of a commercial or professional lease, the lessor can transfer the tax to the tenant, provided that this is stipulated in the lease contract. In the absence of a specific clause, the tax remains the responsibility of the lessor, which remains responsible for it.

What are the types of taxable premises?

The tax on offices concerns:

• The premises for offices whose surface is equal to or greater than 100 m²,
• commercial premises whose surface is equal to or greater than 2,500 m²,
• storage premises whose surface is equal to or greater than 5,000 m²,
• Parking surfaces, the surface of which is equal to or greater than 500 m².

Note that the storage premises depending directly on an industrial or production establishment or an agricultural operation are exempt.

How to calculate the tax on offices?

The calculation of the tax on the offices is made from the premises. To be imposed, the premises must be located in Île-de-France or PACA, apart from an urban free zone (ZFU), as well as exceed a certain area depending on the type of the room. THE amount of the tax varies depending on the location of the premises In one of the four districts of the IDF region or in the three departments concerned in PACA.

What is the amount of the tax on offices in 2025?

Paca region prices (in euros per m2)

Here are the prices in the PACA region as a function of the type of room:

Prices in Île-de-France (in euros per m2)

Here are the prices of the four constituencies in Île-de-France:

How to declare the annual tax on offices?

Depending on the location of the premises, the approach to declare the annual tax on the offices varies.

Fill out the CERFA form n ° 6705-B

In Île-de-France, in principle, the liable owner receives from the Tax Service of Individuals (SIP) a paper form which he must complete or rectify and send to the SIP of the place where the taxable premises are located. If he does not receive it, he must fill out form n ° 6705-B on the impots.gouv.fr site.

Send the document to the Business Tax Service (SIE)

In PACA, the approach is the same. However, the document must be returned to the Business Tax Service (SIE) corresponding to the situation of taxable premises, not to SIP.

File the declaration with the DGE

Whatever the establishment of your premises (IDF or PACA), if you have opted for the centralized payment of land taxes with the Directorate of large Companies (DGE), you must file the declaration and its payment with the accountant of this direction.

When to pay the annual tax on offices?

Office tax is to be declared Before March 1ᵉʳ of each year. Payment of the tax is made at the same time as its declaration to the tax administration.

To know : The tax is due even when the premises are unoccupied.

What differences between annual tax on offices and tax for the creation of offices and businesses?

The annual tax on offices should not be confused with the Tax for the creation of offices or shops or storage (TCBCS). The latter is paid in one go, during the construction or development of the premises concerned located in the 8 departments of Île-de-France (Paris-75; Seine-et-Marne-77; Yvelines-78; Essonne-91;