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Swimming pools, sheds: Tax due on installation is rising in France

The tax is applied once on the installation of a new built structure requiring planning permission or a prior declaration on someone’s property

The tax imposed on people in France installing additions to their home like extensions, swimming pools and sheds has increased in 2023 Pic: P.KASIPAT / Shutterstock

Putting up a garden shed is likely to be pricier this year after the government increased the base figure used to calculate its tax on installing these by 8%.

Any additions to a home or garden of more than 5m² and higher than (or equal to) 1m80 are subject to a so-called ‘garden shed tax’ in France (real name taxe d’aménagement).

This tax applies to extensions, sheds or swimming pools (as well as some outdoor parking areas and solar panels) requiring planning permission or a prior declaration of work.

Residents with existing buildings and sheds do not have to pay again – it is a one-off tax.

Read more: New shed or pool at your French home? Remember the taxe d’aménagement

To calculate the amount owed there is a 'base' fixed by the government.

It is this part of the tax that has risen, in line with the construction cost index established by the national statistics institute Insee.

The 'bases' for the period January 1 to December 31, 2023 are €1,004 for communes in the Ile-de-France region (up from €929 in 2022) and €886 everywhere else (up from €820 in 2022).

This is the seventh time the tax has increased since it was introduced in 2012. Back then, the amounts were €748 and €660 respectively.

To arrive at the final 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.

To help you calculate the amount of the tax, the government provides an online simulator.

Note that some kinds of work have other, specific rates, such as swimming pools and solar panels.

Read also: Can I add a swimming pool to French home without paying more in tax?

However, last November it was announced that the flat rate to build pools will also rise – from €200 to €250 per square metre.

The legislation was initially intended to affect other ‘installations spécifiques’, including caravan and tent pitches, ground-based photovoltaic panels and wind turbines.

However, an amendment approved on the same day excluded these from the increase, pointing out that in the context of soaring raw material and energy costs any rise could be detrimental to campsites and other holiday businesses.

Given the government’s commitment to sustainability, it was also deemed “contradictory” to increase taxation of renewable energy installations.

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Energy audits, tax, grants: What is new for property in France in 2023

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