Fraction des prix | Droit budgétaire | Taxe départementale | Taxe communale | Total |
---|---|---|---|---|
Moins de 23 000 € | EXONÉRÉ | EXONÉRÉ | EXONÉRÉ | EXONÉRÉ |
De 23 000 à 107 000 € | 2 % | 0,60 % | 0,40 % | 3 % |
De 107 000 à 200 000 € | 0,60 % | 1,40 % | 1,00 % | 3 % |
> à 200 000 € | 2,60 % | 1,40 % | 1,00 % | 5 % |
Régime spécial applicable dans certaines zones prioritaires d’aménagement du territoire
Pour la fraction de la valeur taxable comprise entre 23 000 et 107 000 €, le taux du droit budgétaire est de 0 %, sous certaines conditions pour les acquisitions de fonds de commerce et de clientèles dans les zones franches urbaines et dans les zones de revitalisation rurale.
Pour ce régime, le barème de taxation est le suivant :
Fraction des prix | Droit budgétaire | Taxe départementale | Taxe communale | Total |
---|---|---|---|---|
Moins de 23 000 € | EXONÉRÉ | EXONÉRÉ | EXONÉRÉ | EXONÉRÉ |
De 23 000 à 107 000 € | 0 % | 0,60 % | 0,40 % | 1 % |
De 107 000 à 200 000 € | 0,60 % | 1,40 % | 1,00 % | 3 % |
> à 200 000 € | 2,60 % | 1,40 % | 1,00 % | 5 % |
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