Owners of above-ground pools in France risk additional tax if it is left up too long
These pools can be assessed for tax in certain circumstances
Now may be the time for owners of inflatable and above ground pools across France to take them down to avoid incurring extra taxes.
Despite more summery weather heading into September, those who leave these pools up for too long risk not only having to pay additional tax but a fine also if failing to declare their pool.
Indeed, the prolonged presence of an above ground pool in summer can have a long-term impact on a property’s taxe foncière or property tax, leading to several years of increased payments.
We review the rules below.
Pools subject to property development tax
As a reminder, the installation of a built-in swimming pool is subject to taxe d'aménagement or ‘garden shed tax’.
This tax is levied on larger projects or installations that improve the value of a property and that typically require planning authorisation of some kind (a déclaration préalable de travaux or permis de construire) and which reach a certain size.
These projects must be declared within 90 days of completion.
As of 2026, tax on swimming pools is calculated using a base figure of €251 per m², to which percentage rates voted by local authorities are applied. As an example if a local authority applied a 15% tax rate for a pool sized 10m² the calculation would be (€251 x 10) x 15% = €376.50.
In addition to the taxe d'aménagement, such projects also increase the property’s overall value, impacting future taxe foncière property tax payments (half of the theoretical annual rental value of the property forms the basis for that calculation).
Homeowners looking to avoid these taxes – or who are limited by space, high construction costs, short amount of time spent in a second home, etc – can instead opt for above-ground, pools in the summer.
These pools, known as hors-sol in French are typically inflatable and can be put up/deconstructed in a few hours.
However, they are also subject to the same rules as above in certain conditions.
Article R.421 of the Code de l'urbanisme (planning code), relating to exclusions from the tax, does not specify any exception for pools that can be taken down.
The tax can generally be levied on any swimming pool if:
It is 10m² in size or larger (pools smaller than this are always exempt);
And masonry or earthworks were required when installing it
Or the pool is connected to a wider utility (e.g. a property’s water or electric system) as part of its construction
In most cases, the latter two conditions only apply to pools that are built into the ground.
However, certain demountable hors-sol pools are 10m² or larger in size and are potentially liable for the tax if they are considered to be ‘fixed’ or ‘permanent’.
A construction is considered fixed if it is in place consecutively for three months or more (note, this can reduce to 15 days if in a protected area, so check planning rules at your local mairie).
Both conditions (size, being in place more than three months) have to be fulfilled for the pool to become eligible for the tax.
For example, if you have a hors-sol swimming pool that is 15m² and is up for 80 days, you are not subject to the tax, equally if you have an 8m² hors-sol pool in your garden for 120 days you will not need to pay the tax.
However, if you have a 15m² pool up for 120 days then you are subject to the tax, and are required by law to make a declaration to the local authorities.
The amount is calculated as described above for pools in general.
It can benefit from a two-year freeze on related increased taxe foncière payments but will eventually form part of the calculation for the tax.
Aerial photography and AI used to check for pools
Authorities have been cracking down on undeclared property improvements for several years, including swimming pools – this includes demountable hors-sol types.
Local tax offices have been using aerial photography, drones, and AI to track projects, and this can include when above-ground pools are put up and taken down across the summer.
This, combined with reports from neighbours about pools being up for too long (particularly doubled with drought concerns) and inspections by local authorities means it is possible for those who fail to follow the rule to receive a bill.
Bills, as well as fines for failure to accurately declare the project, can come several months after a pool has been taken down.
It also means an increase in your taxe foncière bills even if the pool is only up for a portion of the year.
