Subsection 7: Tax rates

I.-The rate of development tax set by a commune or a public establishment for inter-communal cooperation with its own tax status may not be less than 1% and may not exceed 5%. II.-The rate of development tax set by a département may not exceed II -The rate of development tax set by a département may not exceed 2.5% III -The rate of development tax set by a municipality or an…

The rate of the municipal or inter-municipal share of the development tax may be increased by up to 20% in certain sectors by a reasoned decision taken under the conditions provided for in II of article 1639 A, if the size of the new constructions built in these sectors makes it necessary to carry out substantial road or network works, restructuring or urban renewal in order to make the areas…

For the calculation of the municipal or inter-municipal share of the development tax, if the construction or development project is carried out in sectors with different rates pursuant to articles 1635 quater L and 1635 quater N of this code, the lowest rate is applied. .