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Generic Tax Name Principal registration duties
Tax name in the national language Principaux droits d´enregistrement
Tax name in English Principal registration duties
Member State FR-France
Tax in force since 1970/10/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/03/24
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Articles 635 and following of the General Tax Code (Code général des impôts).

Articles 1584 and following of the General Tax Code.

Articles 1594 A and following of the General Tax Code.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments

The tax rate is set by the central authority. However, it can be modulated, on certain conditions, by departments and cities.

 
Beneficiary





Comments

 
Geographical Scope

 
Taxpayers

The principal registration duties are eventually paid by the buyer.

 
Tax object and basis of assessment

Sales of buildings:

Buildings complete for more than five years, or which in the five years since completion have already been transferred to a person other than an estate agent. The duty is levied on the price plus charges, or the actual market value of the property if this is greater.

Registration taxes payable by companies:

The duty is levied on the current market value of the property.

Transfer of goodwill, custom, lease rights and the holding of an office:

The duty is levied on the price plus charges or the current market value of goods if this is greater.

 
Deductions, Allowances, Credits, Exemptions

Some deductions and exemptions can be set, on certain conditions, by departments and cities.

 
Rate(s) Structure

SALES OF BUILDINGS

  • Departmental duty..........................3.80% on January 1st, 2014 (up to 4.50% from March 1st, 2014 in some departments).

This rate, set by the central government (article 1594 D of the general tax code), can be modulated by departments (minimum : 1.20%). Until March 1st, 2014, this rate was set at 3.80% in every department.

The 2014 Finance Act (article 77 of the Finance Act) gave departments the possibility to increase the rate of the departmental duty up to 4.5%, from 1 March 2014 to 29 February 2016.

  • Additional local tax..........................1.20%.

This rate is set by the central government (article 1584 of the general tax code). It can be reduced to 0.50% by city councils, under certain conditions.

 

REGISTRATION TAXES

  • Fixed duties: 125 euros
    • Except 375 euros or 500 euros for the creation, merging or dissolution of a company and
                   25 euros for limited leases on buildings and business
  • Proportional duties : for transfers of buildings, sharing acts, and gift/succession between family-unrelated people 
 
Tax due date

The duty has to be paid when the sell is registered.

 
Tax collector

Sales of buildings:

Registration duties department; sales are transcribed on registration of the deed.

Registration taxes payable by companies:

Registration duties department; mutations are transcribed on registration of the deed, with the possibility to request payment of duty by instalments for certain transfers.

Transfer of goodwill, custom, lease rights and the holding of an office:

Registration duties department; mutations are transcribed on registration of the deed or verbal declaration of the transfer.

 
Special features
 
Economic function







Comments

 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214ca

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 EUR
2011 EUR
2010 EUR
2009 7,188.00 EUR 0.37
2008 9,691.00 EUR 0.49
2007 10,396.00 EUR 0.53
2006 9,800.00 EUR 0.53
2005 8,545.00 EUR 0.48
2004 7,493.00 EUR 0.44
2003 6,442.00 EUR 0.39
2002 5,867.00 EUR 0.37
2001 5,351.00 EUR 0.35
2000 5,339.00 EUR 0.36

Comments