Chapter 1: Direct taxes and similar levies

In French Guiana, municipal councils and the deliberative bodies of public establishments for inter-communal cooperation with their own tax status may, by a decision taken under the conditions provided for in I of article 1639 A bis, exempt from property tax on undeveloped properties the woods and forests mentioned in 1° of I of Article L. 211-1 of the Forestry Code. To benefit from this exemption, the Office National des…

I. – Land planted with truffle trees is, with effect from 1 January 1991, exempt from property tax on undeveloped property for the fifteen years following the year in which it was planted, by decision of the departmental and regional councils, in respect of the share allocated respectively to each of the communities concerned. To benefit from this exemption, before 1 January of the year in respect of which the…

I. – Non-built properties classified in the second and sixth categories defined in article 18 of the ministerial instruction of 31 December 1908 and located in the wetlands defined in 1° of I of article L. 211-1 of the Environment Code are exempt from property tax on undeveloped land levied for the benefit of municipalities and their public establishments for inter-municipal cooperation up to a limit of 50% when they…

I. – Undeveloped properties classified in the first, second, third, fifth, sixth and eighth categories as defined in the ministerial instruction of sixth and eighth categories defined in article 18 of the ministerial instruction of 31 December 1908 are exempt from property tax on non-built properties levied for the benefit of municipalities and their public establishments for inter-municipal cooperation when they appear on a list drawn up by the competent…

I. – Municipal councils and the deliberative bodies of public establishments for inter-communal cooperation with their own tax system may, by a decision taken under the conditions provided for in I of article 1639 A bis, exempt from property tax on undeveloped properties, for a period of five years, undeveloped properties classified in the first, second, third, fourth, fifth, sixth, eighth and ninth categories defined in the ministerial instruction, fourth,…

I. – When located in Guadeloupe, French Guiana, Martinique, Mayotte or La Réunion, unbuilt properties classified in the first, second, third, fourth, fifth, sixth, eighth and ninth categories defined in article 18 of the ministerial instruction of 31 December 1908 are exempt from 80% of the property tax on unbuilt properties levied for the benefit of the municipalities and their public establishments for inter-communal cooperation. II. – I does not…