Tax on offices - Extension to PACA
Annual tax on office premises, parking spaces and commercial spaces, historically limited to Île-de-France, extended in 2023 to the Provence-Alpes-Côte d'Azur region. Since 1 January 2023, the Bouches-du-Rhône (13), Var (83) and Alpes-Maritimes (06) departments are subject to the tax on office space in dense areas (> 100 m²)
Measure originators
A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.
Measure impact
Extension from Île-de-France to the PACA region. Departments 13, 83 and 06 now covered. Rates per m² vary by sector (Marseille, Nice, etc.), aligned with the Paris model: €0.74 to €4.40/m² depending on the zone.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
President of the Republic signature
Publication au Journal officiel
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)