Business premises rental values: update phased in from 2027 to 2031

Article 106 (I and V) of the 2026 Finance Act postpones to 2027 the integration of the updated rental values of business premises. A new neutralisation coefficient is calculated on 1 January 2027 and, for property tax, the business property contribution, the second-home housing tax and the household waste collection tax due from 2027 to 2031, the gap between updated and non-updated values is phased in (five sixths of the gap neutralised in the first year, then one sixth less each year); the phasing stops if the premises, their use or occupant change. The annual rate update does not apply to 2027 bases and the six-yearly update is suspended until the 2032 municipal elections.