Scope of the office tax

Parking spaces, whether covered or not, are subject to the office tax, especially if they are attached to commercial premises, meaning their use directly supports the business activity, which seems to be your situation. Even if the associated premises are exempt from tax due to their size, parking areas become taxable when they measure at least 500 m².

Just to clarify, the following are exempt from the tax: offices smaller than 100 m², commercial spaces smaller than 2,500 m², storage areas smaller than 5,000 m², and parking surfaces smaller than 500 m².

If applicable, this tax must be declared and paid by March 1, 2025, for the commercial premises and parking spaces you own as of January 1, 2025.

For p, this annual tax typically targets offices, commercial and storage spaces, as well as parking areas located in the Île-de-France region or in the departments of Bouches-du-Rhône (13), Var (83), and Alpes-Maritimes (06).