Local infrastructure tax (TLE): higher flat-rate values per square metre
Article 25 of the National Commitment for Housing Act rewrites the table in Article 1585 D of the General Tax Code, which sets the flat value per square metre of net floor area used as the base for the local infrastructure tax (TLE). From 1 January 2007, values outside Île-de-France include €333 for the first 80 m² of a main residence, €487 from 81 to 170 m², €270 for industrial and commercial premises and warehouses, and €640 for second homes and other buildings; they are 10% higher in Île-de-France and indexed each year on the construction cost index. The rate is still set by the municipality. The TLE was replaced by the development tax (taxe d'aménagement) for planning permissions granted from 1 March 2012.
Measure originators
No official estimate found for this measure.
Measure impact
Holders of building permits in municipalities levying the TLE face a higher tax base, which raises the amount due at an unchanged municipal rate. Revenue goes to municipalities. No official national estimate of the effect was found.
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