Map Viewing Service (WMS) of the dataset: Rates and exemptions from the development tax per municipality in Haute-Savoie

The development tax consists of two parts: a local share (municipal or intercommunal) and a departmental part. The local share is established automatically for municipalities with PLU or POS and by deliberation for the others. Its tax rate is set between 1 % and 5 % with the possibility of sectorisation (the rate can then be increased to 20 % in certain sectors requiring substantial public works). The departmental share is established by deliberation of the Departmental Council (maximum rate = 2.5 %). It allows the financing of sensitive natural areas and the functioning of the CAUE architectural, urban and environmental councils). Except in the case of full-duty exemptions, total or partial exemptions may be defined by local deliberation in the following cases: State-assisted dwellings or PTZ+, industrial and artisanal premises, retail shops (less than 400 m²), classified buildings, parking not covered by the exemption for State-assisted dwellings, parking other than for individual dwellings and garden shelters. This dataset identifies the rate of the local share, at the level of each municipality and/or specific sector defined locally, the rate of the departmental share, as well as the type and rate of exemptions introduced.开发税由两部分构成：地方分成部分（含市级与跨市级两种类型）与部门分成部分。 地方分成部分自动适用于制定了地方城市规划纲要（PLU, Local Urbanism Plan）或土地使用规划（POS, Land Use Plan）的市镇，其余市镇则需通过议事程序确立该部分税收。其税率设定在1%至5%之间，支持按行业差异化计税——对于公共工程投入需求较大的特定行业，税率最高可上调至20%。 部门分成部分由省议会通过议事程序确立，最高税率为2.5%。该部分税收用于资助生态敏感自然区域的保护，以及建筑、城市与环境委员会（CAUE, Architectural, Urban and Environmental Council）的日常运营。 除全额免税情形外，地方议事程序可在以下场景中制定全部或部分免税条款：保障性住房、零息住房贷款优惠（PTZ+, Prêt à Taux Zéro+）项目配套用房、工商业用房、营业面积小于400平方米的零售商铺、历史保护建筑、保障性住房免税范围之外的停车场，以及独栋住宅与花园棚屋之外的停车场。 本数据集明确了各市级行政区及/或地方划定的特定行业的地方分成税率、部门分成税率，以及已出台的各类免税政策的类型与对应税率。