Why is this project being financed by the special facility tax (TSE)?

The arrival of a high-speed rail line creates economic dynamism in the region. It increases the attractiveness of the area and boosts the value of property in particular. The legislator has therefore decided to use the added value generated by the project to contribute to part of its financing. TSE, through its components, allows the main direct beneficiaries of the project to contribute: private individuals who own and/or occupy a second home, who benefit from the opportunities (mobility, leisure, employment, etc.) made possible by the project, and for whom the arrival of a high-speed line is likely to increase the value of their property, and companies, on the grounds that this new mobility can promote the attractiveness of the region and thus their economic activities and business.

What taxes will be added to TSE?

TSE is an additional tax on four taxes: tax on buildings (TFB), tax on land (TFNB), rates on second homes (THSR) and business rates (CFE).

Who is affected by TSE?

Taxpayers (private and professional owners, second home owners and businesses) whose town hall is less than an hour’s drive from a GPSO station (the three new stations in Agen, Montauban and Mont-de-Marsan and the existing stations of Bordeaux Saint-Jean, Toulouse-Matabiau and Dax) are subject to the tax, which is calculated using an objective method based on government software.