Île-de-France office tax: commercial car parks taxed, new rates and price indexation

The 2019 Finance Act amends the annual tax on offices, commercial premises, storage premises and parking areas in Île-de-France (Article 231 ter of the General Tax Code) and the additional tax on parking areas (Article 1599 quater C). Commercially operated parking areas come within the scope of these taxes, with rates reduced by 75% in 2019, 50% in 2020 and 25% in 2021 for the parking tax; park-and-ride facilities are exempt. The 2019 rates are set by law and are then indexed to forecast inflation excluding tobacco instead of the construction cost index. Municipalities in the first district eligible for the urban solidarity grant and the Île-de-France solidarity fund get a 10% rate reduction.