What is the structure of the tax system?

Local taxes finance part of the GPSO project. There are three types of beneficiaries of the project:

• Local businesses
• Households, landowners
• Tourists and visitors.

In 2023, the special facility tax (TSE), created by article 103 of the 2022 finance act, came into force, with revenue of €24 million. This is an additional tax on local taxes, i.e. property taxes and levies paid by individuals and companies, as well as rates on second homes.

From 2024 onwards, as provided for in the 2023 finance act, the revenue from TSE will increase by €5.5 million and a special additional tax on contributors to business rates (CFE) will be introduced, with revenue of €21.5 million (article 77), as well as an additional tax on the tourist tax, with an expected revenue of €11 million (article 76). The revenue from this latter tax depends on the amounts collected by the municipalities and intermunicipal bodies. It will depend on the dynamics of business and leisure tourism.

Residential property accounts for 15% of the tax levied and business premises for 85%.