French General Tax Code
In forceIn the interval between two updates provided for by article 1518, property rental values, with the exception of those of properties assessed under the conditions provided for in article 1498, are increased by applying flat-rate coefficients set by the Finance Act taking into account changes in rents.
The coefficients provided for in the first paragraph are set:
a. In respect of 1981, to 1.10 for built-up properties of any kind and to 1.09 for unbuilt properties;
b. For 1982, 1.11 for all types of built-up property and 1.09 for non-built-up property;
c. In respect of 1983, at 1.08 for industrial properties other than those referred to in Article 1500, at 1.13 for built-up properties other than the aforementioned industrial properties, and at 1.10 for unbuilt properties;
d. In respect of 1984, at 1.10 for industrial properties other than those referred to in article 1500, at 1.12 for built properties other than the aforementioned industrial properties, and at 1.08 for unbuilt properties;
e. In respect of 1985, at 1.06 for industrial properties other than those referred to in Article 1500 and at 1.08 for built-up properties other than the aforementioned industrial properties and for unbuilt-up properties;
f. In respect of 1986, at 1.06 for industrial properties other than those referred to in article 1500 and at 1.08 for built properties other than the aforementioned industrial properties as well as for unbuilt properties;
g. In respect of 1987, at 1.01 for non-built properties, at 1.03 for industrial buildings not covered by article 1500 and at 1.05 for other built properties;
h. In respect of 1988, to 1 for non-built properties, to 1.01 for industrial buildings not covered by article 1500 and to 1.03 for all other built properties;
i. In respect of 1989, at 1.01 for non-built properties, at 1.02 for industrial buildings not covered by article 1500 and at 1.04 for all other built properties;
j. In respect of 1990, to 1 for non-built properties and for industrial buildings not covered by article 1500, and to 1.01 for all other built properties;
k. In respect of 1991, to 1 for non-built properties, to 1.01 for industrial buildings not covered by article 1500, and to 1.03 for all other built properties;
l. In respect of 1992, to 1 for non-built properties and for industrial buildings not covered by article 1500 and to 1.01 for all other built properties;
m. In respect of 1993, to 1 for non-built properties, to 1.01 for industrial buildings not covered by article 1500 and to 1.03 for all other built properties;
n. In respect of 1994, to 1 for non-built properties, to 1.01 for industrial buildings not covered by article 1500 and to 1.03 for all other built properties;
o. In respect of 1995, to 1 for non-built properties and for industrial buildings not covered by article 1500 and to 1.02 for all other built properties;
p. In respect of 1996, to 1 for non-built properties and for industrial buildings not covered by article 1500 and to 1.01 for all other built properties;
q. In respect of 1997, at 1 for non-built properties, for industrial buildings not covered by article 1500 and at 1.01 for all other built properties;
r. In respect of 1998, to 1 for non-built properties and for industrial buildings not covered by article 1500 and 1.011 for all other built properties;
s. In respect of 1999, to 1.01 for non-built properties, for industrial buildings not covered by article 1500 and for all other built properties;
t. In respect of 2000, to 1.01 for non-built properties, for industrial buildings not covered by article 1500 and for all other built properties;
u. In respect of 2001, to 1.01 for non-built properties, for industrial buildings not covered by article 1500 and for all other built properties;
v. In respect of 2002, to 1.01 for non-built properties, to 1.01 for industrial buildings not covered by article 1500 and for all other built properties;
w. In respect of 2003, to 1.015 for non-built properties, to 1.015 for industrial buildings not covered by article 1500 and for all other built properties;
x. In respect of 2004, at 1.015 for non-built properties, at 1.015 for industrial buildings not covered by article 1500 and for all other built properties;
y. In respect of 2005, to 1.018 for non-built-up properties, to 1.018 for industrial buildings not covered by article 1500 and for all other built-up properties;
z) In respect of 2006, to 1.018 for non-built-up properties, to 1.018 for industrial buildings not covered by article 1500 and for all other built-up properties ;
za) In respect of 2007, to 1.018 for undeveloped properties, to 1.018 for industrial buildings not covered by article 1500 and for all other built-up properties;
zb) In respect of 2008, to 1.016 for undeveloped properties, to 1.016 for industrial buildings not covered by article 1500 and for all other built-up properties ;
zc) In respect of 2009, to 1.015 for non-built properties, to 1.025 for industrial buildings not covered by article 1500 and for all other built properties;
zd) In respect of 2010, to 1.012 for non-built properties, to 1.012 for industrial buildings covered by 1° of II of article 1500 and to 1.012 for all other built properties ;
ze) For 2011, 1.02 for non-built properties, 1.02 for industrial properties covered by 1° of II of Article 1500 and 1.02 for all other built properties;
zf) For 2012, at 1.018 for non-built properties, at 1.018 for industrial buildings falling within the scope of 1° of II of article 1500 and at 1.018 for all other built properties;
zg) For 2013, at 1.018 for non-built properties, at 1.018 for industrial buildings falling within the scope of 1° of II of article 1500 and at 1.018 for all other built properties ;
zh) For 2014, 1.009 for non-built properties, 1.009 for industrial properties covered by 1° of II of article 1500 and 1.009 for all other built properties;
zi) For 2015, 1.009 for undeveloped properties, 1.009 for industrial properties covered by 1° of II of article 1500 and 1.009 for all other developed properties;
zj) For 2016, at 1.01 for non-built properties, at 1.01 for industrial buildings falling under 1° of II of article 1500 and at 1.01 for all other built properties;
zk) For 2017, at 1.004 for non-built properties, at 1.004 for industrial buildings falling under 1° of II of article 1500 and at 1.004 for all other built properties.
From 2018, in the interval between two updates provided for in article 1518, property rental values are increased by applying a coefficient equal to 1 plus the quotient, where this is positive, between, on the one hand, the difference between the value of the harmonised consumer price index for November of the previous year and the value of the same index for November of the previous year and, secondly, the value of the same index for November of the previous year.
