Definition and scope of Tascom
The Tax on commercial premises (Tascom) is a major local tax for companies in the distribution sector. Understanding how it is applied, its thresholds, and its calculation rules is essential to ensure that the correct amount is paid.
The Tascom is, in principle, payable by the following establishments:, located in France :
Commercial establishments permanent.
The establishments of storage and of logistics.
It applies to all establishments, regardless of the products sold at retail (i.e., directly accessible to the public).
The criteria for liability
To be subject to Tascom, these establishments must meet two cumulative conditions :
Sales area: the sales area must exceed 400 m².
Revenue (CA): annual revenue (taxable gross annual revenue from the previous year) must be greater than or equal to 460,000 euros excluding taxes.
Tax note: This tax is deductible of the company's taxable income.
Area accumulation rule (network head)
There is a specific rule for networks of institutions:
When the cumulative surface area of establishments linked to a network head office, operated directly or indirectly under a same brand name, exceeds 4,000 m², all stores are subject to. This rule applies even if their individual sales area is less than 400 m².
Special cases: mergers and cessation of business
In the event of company takeovers or mergers, the absorbing company or the new company resulting from the merger is liable for the tax due on the operation of an establishment by the absorbed or merged company.
In the event of permanent cessation of operations during the year, the company is liable for Tascom for the period from January 1 to the date of cessation.
Calculation of the Tascom
The amount of this tax is calculated by applying a price per square meter to the total retail sales area of the establishment.
This base rate varies depending on:
Annual revenue per square meter.
Of the area.
The establishment's activity.
Rates: increases and reductions
Please note: Tascom may be subject to variations due to rate reductions or increases.
Increase in the amount of tax
- Of 30 % for more than 5,000 m²a sales of more than 3,000 euros per m²,
- Of 50 % for more than 2,500 m².
Reduction in the amount of tax
The amount of the tax is reduced in the following cases:
- of 30 % for primary dealers of furniture, d'automobilesof agricultural machinery and of building materials,
- of 30 % for garden centers and nurserymen and the pet shops
- of 20 % for plants whose surface is between 400 m² and 600 m² in sizewho make a sales annual less than €3,800 per sq. m.,
- a deductible of €1,500 for a facility located in sensitive urban area (ZUS)
The basis for calculating sales area
The sales area used to calculate the tax are enclosed and covered spaces used for :
The customer traffic to make purchases.
Thedisplay of goods offered for sale and their payment.
The personnel circulation to present merchandise for sale.
Therefore, premises whose access is closed to customers or uncovered areas (storage areas closed to the public, outdoor sales areas, temporary sales areas, premises of online sales sites, etc.).
The specific case of drive-throughs
The tax authorities have acknowledged that retail spaces designed for customers to pick up goods sold online—or «drives» – are also excluded from the sales area used as a basis for calculation.
Important point (Council of State, March 10, 2020): the annual sales generated by these «drives» must, for its part, be taken into account to establish the Tascom rate, even if it is carried out in a space whose surface area is not included in the tax base.
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