New annual tax on parking spaces and special additional tax for the Île-de-France region
The 2015 Finance Act created, for the Île-de-France region, an annual tax on parking areas attached to offices, commercial and storage premises (from 500 m²). 2015 rates are €4.22/m² in Paris and Hauts-de-Seine, €2.42/m² in the rest of the Paris urban unit and €1.22/m² elsewhere in the region, indexed on the construction cost index. The same article created a special annual additional tax on property tax and business property tax, with a yield set by the region up to €80m. Both revenues fund public transport investment.
Measure originators
A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.
Measure impact
Owners of parking areas of at least 500 m² attached to business premises in Île-de-France, and property tax and CFE payers in the region for the additional tax. According to the government, the parking tax was expected to raise €60m a year; together with the additional tax (up to €80m), the region gained about €140m a year in new revenue.
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
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
Possible referral to Constitutional Council
Décision de conformité / censure partielle
President of the Republic signature
Publication au Journal officiel
National Assembly has the final say
Si échec CMP
Debate and vote
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Council of Ministers
Validation interne