| I - Transfer of property or property rights for non-residential use | |
| Scale bracket | Discount rate for the bracket concerned |
| From 10 million to 20 million euros | 10% |
| From 20 million to 30 million euros | 20% |
| From 30 million to 40 million euros | 30% |
| Over 40 million euros | 40% (maximum rate allowed) |
| II - Financing of property or property rights for non-residential use | |
| Scale bracket | Discount rate for the bracket concerned |
| From 10 million to 20 million euros | 20% |
| From 20 million to 30 million euros | 30% |
| Over 30 million euros | 40% (maximum rate allowed) |
| III- Transfer or financing of property or rights for non-residential social use | |
| Scale bracket | Discount rate for the bracket concerned |
| From 10 million to 20 million euros | 20% |
| From 20 million to 30 million euros | 30% |
| Over 30 million euros | 40% (maximum rate allowed) |
| IV - Transfer, by gift or succession, of shares or property, exempt from transfer duties pursuant to articles 787 B and 787 C of the French Tax Code (CGI) | |
| Scale bracket | Discount rate for the bracket concerned |
| Over 10 million euros | 40% (maximum rate allowed) |
| V - Universal transfer of estate or contribution, giving rise to a real estate transfer relating to properties for non-residential use | |
| Scale bracket | Discount rate for the bracket concerned |
| Over 10 million euros | 40% (maximum rate allowed) |
| VI - For all other acts giving rise to a fee proportional to the value of a property or a right | |
| Scale bracket | Discount rate for the bracket concerned |
| Over 10 million euros | 10% |
These discounts remain valid until an amending decision is made.
The amount of the discount means the reduction of the proportional fee without being able to exceed the maximum amount authorised by the texts.
| I - Transfer, by gift or succession, of shares or property, exempt from transfer duties pursuant to articles 787 B and 787 C of the French Tax Code (CGI) | |
| Scale bracket | Discount rate for the bracket concerned |
| Over 10 million euros | 40% (maximum rate allowed) |
| II - Universal transfer of estate or contribution, giving rise to a real estate transfer relating to properties for non-residential use | |
| Scale bracket | Discount rate for the bracket concerned |
| Over 10 million euros | 40% (maximum rate allowed) |
| III - For all other acts giving rise to a fee proportional to the value of a property or a right | |
| Scale bracket | Discount rate for the bracket concerned |
| Over 10 million euros | 10% |
These discounts remain valid until an amending decision is made.
The amount of the discount means the reduction of the proportional fee without being able to exceed the maximum amount authorised by the texts.
| I - Transfer, by gift or succession, of shares or property, exempt from transfer duties pursuant to articles 787 B and 787 C of the French Tax Code (CGI) | |
| Scale bracket | Discount rate for the bracket concerned |
| Over 10 million euros | 40% (maximum rate allowed) |
| II - Universal transfer of estate or contribution, giving rise to a real estate transfer relating to properties for non-residential use | |
| Scale bracket | Discount rate for the bracket concerned |
| Over 10 million euros | 40% (maximum rate allowed) |
| III - For all other acts giving rise to a fee proportional to the value of a property or a right | |
| Scale bracket | Discount rate for the bracket concerned |
| Over 10 million euros | 10% |
These discounts remain valid until an amending decision is made.
The amount of the discount means the reduction of the proportional fee without being able to exceed the maximum amount authorised by the texts.
| I - Transfer of property or property rights for non-residential use | |
| Scale bracket | Discount rate for the bracket concerned |
| From 10 million to 20 million euros | 10 % |
| From 20 million to 30 million euros | 20 % |
| From 30 million to 40 million euros | 30 % |
| Over 40 million euros | 40 % (maximum rate allowed) |
| II - Financing of property or property rights for non-residential use | |
| Scale bracket | Discount rate for the bracket concerned |
| From 10 million to 20 million euros | 20 % |
| From 20 million to 30 million euros | 30 % |
| Over 30 million euros | 40 % (maximum rate allowed) |
| III- Transfer or financing of property or rights for non-residential social use | |
| Scale bracket | Discount rate for the bracket concerned |
| From 10 million to 20 million euros | 20 % |
| From 20 million to 30 million euros | 30 % |
| Over 30 million euros | 40 % (maximum rate allowed) |
| IV - Transfer, by gift or succession, of shares or property, exempt from transfer duties pursuant to articles 787 B and 787 C of the French Tax Code (CGI) | |
| Scale bracket | Discount rate for the bracket concerned |
| Over 10 million euros | 40 % (maximum rate allowed) |
| V - Universal transfer of estate or contribution, giving rise to a real estate transfer relating to properties for non-residential use | |
| Scale bracket | Discount rate for the bracket concerned |
| Over 10 million euros | 40 % (maximum rate allowed) |
| VI - For all other acts giving rise to a fee proportional to the value of a property or a right | |
| Scale bracket | Discount rate for the bracket concerned |
| Over 10 million euros | 10 % (maximum rate allowed) |
These discounts remain valid until an amending decision is made.
The amount of the discount means the reduction of the proportional fee without being able to exceed the maximum amount authorised by the texts.
| I - Transfer of property or property rights for non-residential use | |
| Scale bracket | Discount rate for the bracket concerned |
| From 10 million to 20 million euros | 10 % |
| From 20 million to 30 million euros | 20 % |
| From 30 million to 40 million euros | 30 % |
| Over 40 million euros | 40 % (maximum rate allowed) |
| II - Financing of property or property rights for non-residential use | |
| Scale bracket | Discount rate for the bracket concerned |
| From 10 million to 20 million euros | 20 % |
| From 20 million to 30 million euros | 30 % |
| Over 30 million euros | 40 % (maximum rate allowed) |
| III- Transfer or financing of property or rights for non-residential social use | |
| Scale bracket | Discount rate for the bracket concerned |
| From 10 million to 20 million euros | 20 % |
| From 20 million to 30 million euros | 30 % |
| Over 30 million euros | 40 % (maximum rate allowed) |
| IV - Transfer, by gift or succession, of shares or property, exempt from transfer duties pursuant to articles 787 B and 787 C of the French Tax Code (CGI) | |
| Scale bracket | Discount rate for the bracket concerned |
| Over 10 million euros | 40 % (maximum rate allowed) |
| V - Universal transfer of estate or contribution, giving rise to a real estate transfer relating to properties for non-residential use | |
| Scale bracket | Discount rate for the bracket concerned |
| Over 10 million euros | 40 % (maximum rate allowed) |
| VI - For all other acts giving rise to a fee proportional to the value of a property or a right | |
| Scale bracket | Discount rate for the bracket concerned |
| Over 10 million euros | 10 % (maximum rate allowed) |
These discounts remain valid until an amending decision is made.
The amount of the discount means the reduction of the proportional fee without being able to exceed the maximum amount authorised by the texts.
| I - Transfer of property or property rights for non-residential use | |
| Scale bracket | Discount rate for the bracket concerned |
| From 10 million to 20 million euros | 10 % |
| From 20 million to 30 million euros | 20 % |
| From 30 million to 40 million euros | 30 % |
| Over 40 million euros | 40 % (maximum rate allowed) |
| II - Financing of property or property rights for non-residential use | |
| Scale bracket | Discount rate for the bracket concerned |
| From 10 million to 20 million euros | 20 % |
| From 20 million to 30 million euros | 30 % |
| Over 30 million euros | 40 % (maximum rate allowed) |
| III- Transfer or financing of property or rights for non-residential social use | |
| Scale bracket | Discount rate for the bracket concerned |
| From 10 million to 20 million euros | 20 % |
| From 20 million to 30 million euros | 30 % |
| Over 30 million euros | 40 % (maximum rate allowed) |
| IV - Transfer, by gift or succession, of shares or property, exempt from transfer duties pursuant to articles 787 B and 787 C of the French Tax Code (CGI) | |
| Scale bracket | Discount rate for the bracket concerned |
| Over 10 million euros | 40 % (maximum rate allowed) |
| V - Universal transfer of estate or contribution, giving rise to a real estate transfer relating to properties for non-residential use | |
| Scale bracket | Discount rate for the bracket concerned |
| Over 10 million euros | 40 % (maximum rate allowed) |
| VI - For all other acts giving rise to a fee proportional to the value of a property or a right | |
| Scale bracket | Discount rate for the bracket concerned |
| Over 10 million euros | 10 % (maximum rate allowed) |
These discounts remain valid until an amending decision is made.
The amount of the discount means the reduction of the proportional fee without being able to exceed the maximum amount authorised by the texts.
Stéphanie BOHUON
Public relations manager