French ‘swimming pool’ tax falls for first time in nearly a decade
New pool installations must be correctly declared
Swimming pools above a certain size must be declared and are subject to additional taxes
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Property owners in France looking to install a swimming pool for this summer will benefit from a reduction in the level of ‘swimming pool’ tax, the first for nearly a decade.
As a reminder, all swimming pool installations are subject to the taxe d'aménagement, often called the ‘garden shed’ or ‘swimming pool’ tax.
It is a one-off payment collected on property extensions of a certain size, or on specific installations including swimming pools.
For swimming pools the tax applies to all those that are 10m² or larger, including in-ground and above-ground pools.
Swimming pools below this size including smaller inflatable/demountable pools are not included.
Installations must be declared within 90 days of completion. The tax is then payable in one installment, unless the total cost is €1,500 or above where it is automatically split into two payments.
You can read more about the tax here.
Tax drops by 4.2%
The tax is calculated on a per m² basis, and certain structures including swimming pools have a fixed per m² rate that differs to other installations.
However, the amount of tax – regardless of the type of property extension – is calculated based on material costs the previous year using the indice du coût de la construction or construction cost index, provided by state statistics body Insee.
In 2025, this fell by 4.2%, hence the drop in the tax of the same level for the 2026 year. It is the first time in nine years that costs have fallen.
For swimming pools constructed in 2026, the tax is €251 per m², down from €263 per m² in 2025.
Local and departmental authorities can add additional rates to this, increasing the final sum payable.
It is important to declare your swimming pool as failure to do so may incur additional levies due to late payment.
Tax authorities have been using AI and satellite imagery for several years to check for undeclared swimming pools, finding hundreds of thousands to date.
Those looking to install a pool should also remember to comply with safety regulations, as well as rules on topping-up during periods of drought – an in-depth overview is available in our article here.
