Description

The development tax consists of two parts: a local share (municipal or intercommunal) and a departmental part. The local share is established automatically for municipalities with PLU or POS and by deliberation for the others. Its tax rate is set between 1 % and 5 % with the possibility of sectorisation (the rate can then be increased to 20 % in certain sectors requiring substantial public works). The departmental share is established by deliberation of the Departmental Council (maximum rate = 2.5 %). It allows the financing of sensitive natural areas and the functioning of the CAUE architectural, urban and environmental councils). Except in the case of full-duty exemptions, total or partial exemptions may be defined by local deliberation in the following cases: State-assisted dwellings or PTZ+, industrial and artisanal premises, retail shops (less than 400 m²), classified buildings, parking not covered by the exemption for State-assisted dwellings, parking other than for individual dwellings and garden shelters. This dataset identifies the rate of the local share, at the level of each municipality and/or specific sector defined locally, the rate of the departmental share, as well as the type and rate of exemptions introduced.

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Name	Format	Description	Link
	0		http://atom.geo-ide.developpement-durable.gouv.fr/atomMetadata/GetResourceDescription?id=cc916e92-d561-4af8-a23f-997a612acbf4

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