Work at your home which requires planning permission in France may also be liable for the one-off ‘planning tax’, the taxe d’aménagement.
It applies to work carried out in the home or garden, such as new constructions and facilities, or extensions and benefits municipal and departmental councils, who both set their own percentage rates for the tax.
How is the tax calculated?
The formula for calculating the tax is as follows:
(Taxable area x the fixed value) x the percentage tax rate set by the local authorities.
What is the taxable area?
The taxable surface area corresponds to the sum of the enclosed and covered surfaces with a ceiling height of more than 1.8m, calculated from the bare interior wall of the facades, minus the thickness of the walls facing the outside and the stairwells and lifts.
The fixed value of the tax was revalued for the year 2021 in a decree published in le Journal Officiel.
It amounts to:
- €870 per square metre in Ile-de-France, compared to €860 in 2020 ;
- €767 per square metre in the other regions, compared to €759 last year.
Some kinds of work have other, specific rates...
For example, the rate is:
- €200 per square metre for a swimming pool ;
- €10 per square metre of photovoltaic panels fixed to the ground;
- €3,000 per wind turbine if it is over 12 metres high;
- €3,000 per pitch for tents, caravans and mobile leisure homes;
- €10,000 per pitch for a chalet or bungalow.
To help you calculate the amount of the tax, the Ministry of Territorial Cohesion has a simulator on its website.
Exemptions and allowances
A 50% reduction is applied to the flat-rate values of certain buildings, particularly the first 100 square metres of premises used as a main residence.
Certain projects are exempt from the tax. These include:
- Those with a surface area of less than 5m2;
- Those required by a risk prevention plan (ie. related to preventing damage from natural disasters) under certain conditions;
- Certain unusual conditions, such as the identical reconstruction of a building destroyed within the last 10 years following a disaster such as a fire.
Certain projects may be entitled to an exemption if this is granted by their local authorities. These include:
- A social housing subject to the reduced VAT rate;
- Housing of more than 100m2 financed by a prêt à taux zéro interest-free loan given to help with the construction of your future main residence, under certain conditions;
- Some garden sheds subject to prior declaration, notably if deemed to be an ‘annexe’ of the main home
Example of planning tax calculations
- For example, if you live in an area where the combined mairie and department rates make up 5.25% and wish to build a 20m2 garage on a plot of land, the calculation is as follows:
20 (the square metres of the development) x 767 (the fixed rate of tax outside Ile-de-France) = 15,340
5.25% x 15,340 = €805.
When do I need to pay the tax?
If the tax is less than €1,500 a bill will be sent to you in the six months following the granting of planning permission or of the project being authorised after a prior declaration (usually granted tacitly one month after applying).
Otherwise, the tax is paid in two instalments, with bills being sent 12 months and 24 months after authorisation.
The payment is to be sent to tax authorities in the area where the construction was built (details will be on the bill).
In the event of late payment, an increase of 10% is applied.
In the event of construction without authorisation, or in breach of the authorisation and failure to comply with rules relating to the tax, a penalty of 80% of the amount of the tax due is applied.
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