Tax increaseIn effectLocal business taxationLocal
Tax on offices in Île-de-France - Uprating
In Île-de-France, office tax rates were automatically uprated by +4.3% in 2023 (inflation), then +2.5% in 2024, and again in 2025, increasing the tax burden on owners of commercial office premises
Measure originators
InitiatorGVT
Bruno Le Maire
Gouvernement
Impact on public finances
No official estimate found for this measure.
Effective date
1 January 2023
Measure impact
Annual inflation-based increases: +4.3% in 2023, +2.5% in 2024, ~+5% in 2025. Tax generally paid by tenant companies through service charges. Funds public transport.
Official references
Law number: Code général des impôts (Article 231 ter)
Sources
1 January 2025
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
100%
2 / 2 steps
Completed
1 January 2023Administrative implementation
Application
Entrée en vigueur de la mesure et mise en œuvre par l'administration
Application de la revalorisation de la taxe sur les bureaux en IDF
Completed
31 December 2022Publication in Official Journal
Publication
Publication du décret de revalorisation annuelle de la taxe sur les bureaux en Île-de-France