Office tax newly applicable in Bouches-du-Rhône, Var and Alpes Maritimes

Since 1 January 2023, the Office Tax, is also due in the Bouches-du-Rhône, Var and Alpes-Maritimes.

The office tax (TSB), previously applicable solely in the Île-de-France region, is an annual tax on office premises, commercial premises, storage premises and parking areas.


The tax may affect a private individual, a company or a private or public organisation in one of the following conditions :

  • Owner (in full ownership, joint ownership or undivided ownership) on 1 January of a taxable premises or surface
  • Holder of a real right on a taxable premises: usufruct – right to use a property and to receive rental income from it, without being able to dispose of it, in particular to sell it, authorisation for temporary occupation of the public domain (AOT) for example.

In the case of a commercial or professional lease, the lessor may charge it to the tenant. This must be stipulated in the lease contract. Without a specific clause, the tax cannot be recovered by the lessor, who remains liable for it.


The 8 departments of Ile-de-France as well as Bouches-du-Rhône (13), Var (83) and Alpes-Maritimes (06).

The premises or areas may be entire buildings or only part of a building.

To calculate the surface limits, account must be taken of premises of the same nature located at the same address or, in the case of several addresses, in the same topographical grouping.

This surface limit does not constitute an exemption: as soon as it is exceeded, the premises are taxable at the first m².

In the case of jointly owned premises, the calculation for the exemption takes into account the entire surface area of the premises. In concrete terms, even if a joint owner owns an area below the exemption limits, corresponding to his share, he is liable for the tax.

The tax is due for a full year, even in the event of a transfer or change of use of the property during the year, and even if the premises are unoccupied or vacant.


The cases of exemption vary according to the location.

Bouches-du-Rhône, Var and Alpes-Maritimes :

  • Offices and business premises with a surface area of less than 100 m².
  • Commercial premises of less than 2,500 m².
  • Storage premises belonging to agricultural cooperatives or their unions
  • Storage premises with a surface area of less than 5,000 m²
  • Parking areas of less than 500 m²
  • Commercial car parks of less than 500 m²
  • Office premises, commercial premises, storage premises and parking areas annexed to these categories of premises as well as commercial car parks, located in an urban free zone-entrepreneurial territory (ZFU): Zones grouping together neighbourhoods of more than 10,000 inhabitants that are particularly disadvantaged (high unemployment rate, high proportion of young people without diplomas, low tax potential, etc.).
  • Premises used by foundations and associations recognised as being of public utility
  • Premises specially equipped for administrative archiving and research activities
  • Premises of a health (clinic, pharmacy, health care establishment), social (social action centre, funeral parlour, company crèche), educational (school or university establishment) or cultural nature (theatre, cinema, show or circus establishment, animal park, artist’s studio, museum, library)
  • Administrative premises of public educational establishments and private establishments under contract with the State
  • Premises and areas of park-and-ride facilities whose sole purpose is to facilitate passenger access to the various public transport networks
  • Premises housing computer servers
  • Premises adjoining commercial premises and used for sporting activities
  • Premises in town centre regeneration areas
  • Premises in rural business revitalisation areas
  • Premises in priority neighbourhoods of the city policy

It should be noted that a space attached to a garage, used to store vehicles waiting to be sold or repaired, is not taxable as a parking area but as a commercial area.


  • Office premises  0.94 € per square metre
  • Commercial premises 0,39 € (in French)
  • Storage premises 0.20 € per square metre
  • Parking areas 0,13 €.

An additional tax on parking areas (TASS) applies to parking areas that are commercially operated or attached to property falling within the scope of the TSB.

Parking areas with a surface area of less than 500 m² are not affected.

This tax must be declared separately from the TSB and paid before 1 March using form 6705-TS-SD.

TASS rates per district (in euros per m²) :

1st district: €4.57
2nd district: €4.57
3rd constituency: €2.64
4th district: €1.34


No tax notice is sent to taxpayers.

A declaration must be sent spontaneously by the taxpayer, along with payment of the tax, before 1 March of each year.

The taxpayer must file an individual return (n°6705-B) with the business tax department (SIE) where the taxable premises are located.

If several premises belong to the same tax office, a single declaration must be filed, accompanied by payment for all the premises.

If the premises are located in different municipalities, a separate return must be filed for each.


In addition to the registration fee and the land registration tax, an additional tax applies to transfers for valuable consideration of office premises, commercial premises and storage premises located in the Île-de-France region.

The rate of the tax is set at 0.6% of the value of the transfer.

The tax is liquidated and collected under the same conditions as the duties and taxes to which it is added.

More information on

We remain available for any further questions and can offer our assistance on the matter.

Ruff & Associés – International Tax Department

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