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Rates

A map to visualize local business taxation city by city

Published on November 09, 2023 by Pierre Belhache - 4 mins reading time
Professional Business Self-employed Environment Real estate

It's now easier to search and compare local direct tax rates applied to French companies, city by city, thanks to a new tool provided by the DGFIP, in the form of dynamic maps.

Accessible data

Accessible on data.economie.gouv, the Ministry's open data site, the tool enables users to search and compare local direct tax rates applied to businesses in mainland France. These rates are taken from the REI (Census of Taxable Items) file, aggregated at municipal level.

The REI includes information on the main local taxes:

  • Property tax on undeveloped land (TFPNB) ;
  • Property tax on built-up areas (TFPB) ;
  • taxe d'habitation (TH) ;
  • Business property tax (CFE);
  • Business value-added tax (CVAE);
  • Household waste collection tax (TEOM) ;
  • Flat-rate taxes on network companies (IFER) ;
  • Special equipment tax for the Île-de-France region and public establishments (TSE) ;
  • Commercial surface tax (TASCOM).

It also contains information on ancillary taxes levied by the Caisse d'Assurance des Accidents Agricoles (CAAA), chambers of agriculture, chambers of commerce and industry (CCI) and chambers of trade (CMA).

How the visualization tool works

To use the tool to view local direct tax rates, commune by commune, first select a fiscal year (rates as of fiscal 2021), then one of the proposed French regions and a département. After clicking on "Next", an interactive map appears, which can be displayed as a list by clicking on "Table".

The tool lets you select one or more communes to compare data. It also indicates the departmental and regional average for the tax or contribution concerned.

It should be noted that three CFE rates may apply for the commune:

  • a rate outside the business zone (HZ),
  • a rate in the economic activity zone (ZAE),
  • a tax rate for onshore wind turbines (EOL).

When more than one rate appears, only one is applied to the company, depending on its location or activity. For example, for a company managing electricity generation facilities using wind power, the EOL rate will be applied.

 

Additional resources

DGFIP offers several additional resources. It provides users with information on the tax decisions voted by local authorities for the current year. These are available on the collectivites-locales.gouv.fr website. In particular, you'll find national statistics for 2022: deliberations on housing tax, property tax on built-up properties and property tax on non-built-up properties.