Rental values of industrial premises indexed on rent trends from 2027
From 2027, the rental values of industrial buildings and land assessed under the accounting method (Article 1499 of the CGI (General Tax Code)) are uprated each year by a coefficient equal to the national average of the departmental rent-trend coefficients for business premises, instead of the harmonised consumer price index.
Measure originators
No official estimate found for this measure.
Measure impact
Concerns businesses that own or occupy industrial sites: the base of their property tax and CFE will move each year in line with business-premises rents rather than inflation, from the 2027 assessments. According to the Government, the 2025 uprating was 1.7% for industrial premises against 1.1% for business premises.
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