top cx logo
cx logo
Explorearrow down
search icon

France raises taxes on large garden sheds

Taxes for new, large garden sheds and other outhouse buildings belonging to private properties in France have risen in 2020, it has been confirmed.

The law states that taxe d’aménagement must be paid on any new, exterior buildings with a square metre floor surface of more than 5m². It applies to constructions that require planning permission or a prior declaration of work.

The amount of tax is also dependent on the square metre size, the surface, and the construction type.

This is a one-off tax for new buildings. Residents with existing buildings and sheds do not have to pay again.

To calculate the tax owed there is a 'base' fixed by the government, which has risen this year. To arrive at the tax bill this base is multiplied by the number of square metres of surface area, then a percentage rate (set by the commune, usually at around 1-5%) is applied to the figure obtained.

The 'bases' for the period January 1 to December 31, 2020 have been confirmed. They will rise to €860 for communes in the Ile-de-France region (up from €854 last year), and €760 everywhere else (up from €753 last year).

To help homeowners work out how much they will have to pay the government has created a series of documents (in French) - including an Excel calculator - to simulate the amount owed.

A bill for the tax is sent out within six months of receiving planning permission and it is payable in two instalments if it should come to more than €1,500.

Some local authorities can decide to exempt garden sheds with a floor area of less than 20m² (therefore subject to prior declaration, not full planning permission) from the tax.

Exemptions may also apply to dovecotes and pigeon houses. There are specific rules for swimming pools.

The “taxe d’aménagement” is intended to help finance public services and areas, including natural spaces. It is collected by the local and departmental authorities, rather than the wider State.

Stay informed:
Sign up to our free weekly e-newsletter
Subscribe to access all our online articles and receive our printed monthly newspaper The Connexion at your home. News analysis, features and practical help for English-speakers in France

Resident or second-home owner in France?
Benefit from our daily digest of headlines and how-to's to help you make the most of life in France
By joining the newsletter, you agree to our Terms & Conditions and Privacy Policy
See more popular articles
The Connexion Help Guides
featured helpguide
Healthcare in France*
Featured Help Guide
- Understand the French healthcare system, how you access it and how you are reimbursed - Useful if you are new to the French healthcare system or want a more in-depth understanding - Reader question and answer section Aimed at non-French nationals living here, the guide gives an overview of what you are (and are not) covered for. There is also information for second-home owners and regular visitors.
Get news, views and information from France