What turnover should be taken into account to determine the rate of the tax on commercial premises (Tascom)?

Definition of Tascom

The commercial space tax (Tascom) is payable, in principle, by the permanent business establishmentsWe are committed to providing our customers with the best possible service in terms of logistics, storage and logistics, whatever the products sold at retail (i.e. directly accessible to the public), located in France.

Characteristics of these establishments

  • Whose annual sales (previous year's taxable sales) is greater than or equal to 460,000 euros before tax
  • Whose surface sales exceeds 400 m².

This tax is deductible from the tax result of the company.


When the cumulative surface area of establishments linked to a network head, operated directly or indirectly under a single commercial name, exceeds 4,000 m², all the stores are subject. This even if their sales area taken individually is less than 400 m².

Special cases

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 to the total retail sales area of the establishmentThis fee varies according to annual sales per m², surface area and activity.

Rate reductions or increases

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.

The amount of the tax is reduced :

  • 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)

In practice

In practice, the sales area used to calculate the tax are enclosed and covered spaces used for :

  • the customer traffic to make your purchases;
  • thedisplay of goods offered for sale and payment;
  • the personnel circulation to present merchandise for sale.

What about drives?

In other words, the premises closed to customers or uncovered spaces are not taken into account when determining this surface area (storage areas closed to the public, open-air sales areas, temporary sales areas, Internet sales site premises, etc.). In this respect, the tax authorities have accepted that commercial areas designed for the collection by customers of goods sold online - or "drives" - should also be included. excluded.

On the other hand, the sales of these "drives" must, in turn, be taken into account to establish the Tascom rateThe Conseil d'Etat has just confirmed this decision. This has just been confirmed by the Conseil d'Etat. (Conseil d'État, March 10, 2020, no. 436879)

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