Rental value of garden centres with large outdoor areas: classified as commercial land
Article 114 of the 2026 Finance Act supplements Article 1498 I of the General Tax Code: from 1 January 2026, very large stores whose uncovered outdoor areas mainly used to sell agricultural products make up most of their total area are treated as commercial or industrial land for rental value purposes. Decree 2026-804 of 20 August 2026 sets the conditions: premises in category 5 of sub-group I, uncovered outdoor sales area for agricultural products above 50% of the total area and more than half of turnover from such sales (flowers, plants, seeds, pet food, fertilisers, plant protection products); they are then classified in category 1 of sub-group III.
Measure originators
No official estimate found for this measure.
Measure impact
Garden centres and horticultural stores over 2,500 m² that are mostly outdoors have their rental value calculated on the commercial land rate, lowering their property tax and business property contribution. Owners of qualifying premises on 1 January 2026 had to file a return before 1 September 2026.
Official references
Sources
Procedure timeline
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Entry into force
Immédiate ou à la date prévue
Publication in Official Journal
President of the Republic signature
Publication au Journal officiel
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration