TASCOM 2026: retail floorspace tax, rates and who pays

Quick answer. TASCOM is a local tax levied on retail retailers with sales floors exceeding 400 m² and annual turnover of €460,000 or more. The tax rate ranges from €5.74 to €34.12 per m² (before surcharges) depending on turnover per m² of sales floor. A 50% surcharge applies to stores above 2,500 m², plus a further 30% surcharge for those exceeding 5,000 m². Filing is by 15 June on form 3350-SD with the local tax office.

TASCOM — the tax on retail commercial surface area — falls under French local taxation and funds municipal and intercommunal budgets. It is governed by Article 3 of Law no. 72-657 of 13 July 1972 and applies to retail establishments opened since 1 January 1960. While the national tax landscape has seen reforms to corporate income tax and social charges in recent months, TASCOM itself remains a fixture of the retail sector. Many retailers are unaware they are subject to it, or miscalculate the due amount.

At Hayot Expertise, we advise retailers, franchise networks and multi-store operators on compliance. We observe that the confusion often stems from the interplay between the floor-area threshold, the turnover threshold, and the variable rate. A miscalculation can trigger a significant recovery demand with late-payment interest.

This guide sets out the thresholds, the rate formula, the surcharges and the filing procedure for 2026.

TASCOM is a tax payable by retail businesses (those selling goods directly to the public). It applies to individual stores where both conditions are met:

1. Sales floor exceeding 400 m²
2. Annual turnover of at least €460,000 excl. VAT

The tax is levied per establishment, not on a group basis. A chain operating multiple shops files separately for each location. A head office or support facility with no direct retail sales is not subject to TASCOM.

Definition of "retail"#

Retail means the sale of goods by weight or measure to the general public in a shop, supermarket, hypermarket or specialised outlet. It excludes:

• Wholesale (sales to businesses, not end consumers)
• Services (hairdressing, repairs)
• Restaurants and cafés (food service, not retail of groceries)
• Activities beginning before 1960 are not taxed (grandfather clause)

Network operators (franchise) with the same brand and management across multiple outlets may be liable as a single taxable unit regardless of individual floor size — this is a trap many miss.

TASCOM rates depend on the retailer's turnover per square metre of sales floor. The formula is calculated as follows:

Worked example#

A supermarket operates a 1,200 m² sales floor and achieved €15 M turnover in 2025:

• Turnover per m² = €15,000,000 ÷ 1,200 = €12,500/m²
• Rate for ≥€12,000/m² = €34.12/m²
• Annual TASCOM = €34.12 × 1,200 = €40,944 (before surcharges)

A smaller boutique: 600 m² sales floor, €1.5 M turnover:

• Turnover per m² = €1,500,000 ÷ 600 = €2,500/m²
• Rate for ≤€3,000/m² = €5.74/m²
• Annual TASCOM = €5.74 × 600 = €3,444 (but see reductions below)

Once the base tax is calculated, surcharges are applied automatically:

1. Floor > 2,500 m²: add 50% to the tax calculated above
2. Floor > 5,000 m² AND turnover/m² > €3,000: add a further 30%

Example: hypermarket#

A hypermarket: 8,000 m² sales floor, €45 M turnover:

• Turnover per m² = €45,000,000 ÷ 8,000 = €5,625/m²
• Base rate: 5.74 + 0.00315 × (5,625 − 3,000) = 5.74 + 8.27 = €14.01/m²
• Base tax = €14.01 × 8,000 = €112,080
• 50% surcharge (> 2,500 m²) = €112,080 × 0.5 = €56,040
• 30% surcharge (> 5,000 m² and €5,625/m² > €3,000) = €112,080 × 0.3 = €33,624
• Total TASCOM = €112,080 + €56,040 + €33,624 = €201,744

The law provides targeted reductions:

1. Floor < 600 m² AND turnover/m² ≤ €3,800: −20% on the calculated rate
2. Specific activities requiring large space (furniture, motor vehicles, agricultural machines, building materials, nurseries, pet shops): −30% reduction
3. Shops in Quartiers Prioritaires de la Politique de la Ville (deprived urban areas): €1,500 flat reduction

Reductions apply after the surcharges have been added.

Stores selling principally fuel or motor vehicles face a majorised tariff, typically in the range €8.32 to €35.70 per m² (higher than the standard scale). These are taxed on their own schedule, not the universal formula above.

TASCOM must be declared and paid by 15 June of the year following the relevant turnover year.

The filing is made on form 3350-SD (Déclaration de taxe sur les surfaces de vente commerciales) and submitted to the local tax office (service des impôts des entreprises). Payment can be made:

• In full by the deadline, or
• In instalments if the debt exceeds a certain threshold

Instalments: stores > 2,500 m²#

Stores with floor > 2,500 m² must make an advance payment (acompte) equal to 50% of the TASCOM due (after surcharges), by 15 June. This advance is set off against the full tax the following year.

1. Measure the sales floor in m² (excluding storage, offices, toilets)
2. Determine 2025 turnover HT (invoiced sales, excl. VAT)
3. Calculate turnover per m² (divide turnover by floor area)
4. Apply the rate from the scale
5. Add surcharges if floor > 2,500 m²
6. Apply reductions (if eligible)
7. Prepare form 3350-SD with the calculation
8. Submit and pay by 15 June to the local tax office

For network operators, repeat for each location; the head office cannot aggregate or centralise unless it is part of a formally recognised tax group (rare for TASCOM).

We have seen three common errors. First: retailers ignore TASCOM entirely, believing it does not apply, and fail to file — triggering a hefty recovery demand. Second: they confuse sales floor with total floor (including storage); the law is strict: only the retail sales area counts. Third: they underestimate turnover by forgetting cash sales or excluding certain product categories.

Recently, we handled a retail chain that had filed TASCOM on only two of five locations, claiming the others were "too small". A tax audit revealed all five exceeded 400 m² and the €460,000 threshold. The recovery, with surcharges and late-payment interest, cost the group dearly.

Hayot Expertise advice. Measure your sales floor carefully (get it in writing from a surveyor if disputed). Reconcile your filing turnover to your VAT return or tax return to avoid a clash. If you operate multiple shops, file each one. If you reach the 2,500 m² threshold, plan your advance payment (acompte) well in advance — it is a real cash outflow, not a mere provision. For network operators, clarify with your group accountant whether each outlet files separately or whether a central arrangement exists.