The office tax (TSB), officially called annual tax on office, commercial, storage and parking space (TSBCS), is a specific tax levied on certain business premises located in specific geographical areas.
Often overlooked or misunderstood, the office tax represents a significant financial challenge for property owners and investors. With the reporting deadline approaching on February 28, 2026, a full review is in order.
A targeted territorial scope
The TSB applies mainly in two zones:
- The entire Île-de-France region ;
- The departments of Bouches-du-Rhône, Var and Alpes-Maritimes regions, where a similar tax is levied on behalf of the Société de la Ligne Nouvelle Provence Côte d'Azur.
Visit Île-de-France, a specific additional tax on parking areas (TSS) is added to the office tax for certain categories of parking lot.
Which premises are concerned by the office tax?
The office tax concerns four main categories of goods:
- The office premises,
- The business premises,
- The storage facilities,
- The parking areas.
The actual use of the January 1 of the tax year is decisive, irrespective of the classification given in the lease. Thus, premises that are vacant, undergoing renovation or temporarily unusable remain taxable if they fall within the scope of the tax.
Case law consistently confirms this strict approach.
Office premises
This includes not only offices in the strict sense of the term, but also their essential outbuildings (meeting rooms, corridors, sanitary facilities, etc.), as well as premises used for professional activities (medical practices, law firms, consultancy firms, etc.).
Please note: only offices of at least 100 m² are taxable.
Commercial premises
These are spaces designed to receive customers or carry out a commercial or service activity: stores, restaurants, hotels, gyms, hairdressing salons, garages, convention centers, etc.
The tax threshold is set at 2 500 m².
Storage facilities
Warehouses, hangars, logistics platforms and other storage areas are concerned when they are not directly integrated into a production site.
The tax threshold is 5 000 m².
Parking lots and parking areas
Commercially operated parking lots and those attached to taxable premises (offices, shops, warehouses) are taxable if they contribute to their use.
The tax threshold is set at 500 m².
Visit Île-de-France, These surfaces may also be subject to the additional tax on parking spaces (TSS).
Exemptions not to be overlooked
The office tax provides numerous exemptions, in particular for :
- Premises in urban free zones (ZFU), Priority urban neighborhoods (QPV) or specific revitalization zones ;
- Property belonging to certain legal entities ;
- Premises specifically designed for certain activities; ;
- Park-and-ride facilities for public transport users.
These exemptions can represent an important lever, provided that they are properly identified and documented.
Who pays office tax?
The TSB is payable by the person who disposes of the property to the January 1st of the tax year: owner, usufructuary, long leaseholder or holder of a real right.
The occupancy status of the premises (vacancy, re-letting during the year, subsequent change of use) has no impact on the tax liability.
How is office tax calculated?
The amount of the office tax is based on a simple formula:
Taxable area (m²) × applicable rate
The surface area used corresponds to the actual floor area, rounded down to the nearest square metre. Certain common areas may be excluded if they are actually used by several occupants.
Office tax rates (TSB / TSBCS)
The office tax rates vary according to :
- The nature of the premises (offices, commercial premises, storage space, parking areas),
- Geographical location,
- The applicable tariff zone.
To be noted If the Finance Act for 2026 is not passed by December 31, 2025, the applicable rates should in principle remain those of 2025. Given the taxable event (ownership on January 1st of the tax year), a subsequent Finance Act would, in theory, have no impact on these rates. However, last year, in a comparable situation, the rates were updated, first in the notice of the declaration n° 6705-B, then directly in article 231 quater, VI of the CGI by the decree of codification n° 2025-547 of June 17, 2025, on the basis of the inflation forecast appearing in the finance bill.
We present below the 2026 rates per square meter for the annual tax on office space in the Paris region, and for the additional tax on parking spaces in the Paris region. These rates are calculated on the basis of the CPI excluding tobacco forecast used in the Finance Bill for 2026, i.e. 1.3 %.
(2026 prices - for guidance only)
Prices vary according to location
Visit Île-de-France, tariffs office tax vary according to :
- The nature of the premises,
- The commune or tariff zone (Paris intra-muros and high-tax premium communes).
For example, in 2026, an office located in the most central districts of Paris can be taxed at more than 25 per m², compared with approximately 5 to 6 € per m² in certain outlying areas.
In the region Provence-Alpes-Côte d'Azur, prices are significantly lower (around 1 per m² for offices).
Declaration and payment: deadlines to be met
The declaration must be filed using the form n° 6705 B (TSB) and, where applicable, the form n° 6705 TS (TSS).
A separate form must be drawn up for each commune.
The deadline for submission and payment is February 28, 2026.
In the event of an oversight or error, the penalties can be significant: late payment interest and surcharges of up to 40 %, or even 80 % in the event of fraudulent manoeuvres.
To remember about office tax (TSB / TSBCS)
The office tax is a way of regulating land use and financing local authorities. Its technical nature, the diversity of situations and the financial weight it represents mean that it must be rigorous analysis of business real estate assets.
A periodic audit of surface areas, their actual use and applicable exemptions helps to ensure compliance with declarations and identify any margins for adjustment.
Are you a TSB taxpayer, either in the process of declaring or already declared, and would like to know whether an in-depth analysis is appropriate to identify a possible overpayment?
FAQ - Office tax (TSB / TSBCS)
What is office tax (TSB)?
Office tax, or annual tax on office, commercial, storage and parking space (TSBCS), is an annual tax applicable to certain business premises located in specific geographical areas, notably in Île-de-France. Given the technical nature of the rules governing tax liability and calculation, a prior analysis of surface areas and their allocation is essential to secure the taxable perimeter.
Who is affected by the office tax?
The tax is payable by the person who disposes of the premises on the January 1st of the tax year (owner, usufructuary, holder of a right in rem or long leaseholder). In practice, determining the taxpayer and identifying the premises concerned often requires a detailed analysis of the legal and real-estate situation.
What premises are subject to office tax?
These include offices, business premises, storage facilities and parking areas, subject to applicable thresholds. The exact qualification of premises, often a source of errors in declarations, can be secured by a detailed review of actual uses and floor plans.
What are the office tax rates in 2026?
The office tax rates vary according to the type of premises and their location, with significant differences between inner Paris and outlying areas. A check of the rates applied and the zone selected ensures that the amounts declared are correct.
How is office tax calculated?
The tax is calculated on the basis of the actual taxable area, measured on the ground, multiplied by the applicable rate. In practice, an audit of declared surface areas frequently reveals discrepancies between the reality of the premises and the bases used in tax returns.
Are there any office tax exemptions?
Yes, the system provides for a number of exemptions linked in particular to the location of the property, the nature of the occupants or the use to which the premises are put. These exemptions must be precisely identified and justified, so as to be secure in the event of an audit.
What is the deadline for declaring office tax in 2026?
Declaration and payment must be made no later than February 28, 2026. Upstream support can help anticipate this deadline and ensure the reliability of declarations sent to the authorities.
What are the risks if I make a mistake or forget to declare?
Inaccurate or incomplete declarations may result in penalties. interest on arrears and significant increases, This can be as high as 40 %, or even 80 % in the case of fraudulent practices. A regular review of office tax obligations is an essential lever for tax security.
Need to know more about office tax?
Our teams support companies in analyzing surface areas, securing declarations and managing local and real estate tax issues.
