Taxes: Garden Shelter Tax Increases Further in 2019

Finance Lifestyle
The tax on garden shelters increases further in 2019

If you intend to build a shelter in your garden, you will still tax more. In 2019, this tax increased by 3.7%

Like last year, the development tax is increasing. This tax, which applies to garden sheds, verandahs, mobile homes, and other sheds of more than 5 square meters, whose height exceeds 1.80 m under ceiling, climbed by 3.7% to 1st January 2019. This increase was recorded in the Official Journal.

All constructions requiring a permit

Here are the rates in effect for the year 2019: 

  • 753 euros per m² excluding Île-de-France (compared with 726 euros in 2018), an increase of 3.72%.
  • 854 euros per m² in Île-de-France (compared to 823 euros in 2018), representing a 3.77% increase.

As stated by the Government , the so-called “garden shelter” tax is “applicable to all development, construction, reconstruction and expansion of buildings or installations, requiring planning permission ( permit to build or to develop, preliminary declaration). Terraces, provided they are not completely closed, are not affected.

The tax must be paid once for the construction, reconstruction or enlargement of the building concerned.

Do not forget the rate set by the community

The amount is calculated according to the area (the number of square meters), multiplied by the amount of the tax, multiplied by the rate fixed by the territorial collectivity: commune, department and region (only in Île-de-France).  But beware, several rates may be added .

For example, if your municipality (in the province) applies a rate of 3% and your department of 2%, here is what you will pay for a shelter of 10m2.

  • 10 x 753 x 3% = 226 euros (communal part)
  • 10 x 753 x 2% = 151 euros (departmental share)
  • 151 + 226 = 377 euros of tax to pay

However, your elected officials may choose not to pass on the increase with lower rates. To see more clearly, the government has set up a simulator .

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