If you have construction, renovation or expansion projects, you may have to pay a taxe d’aménagement, known as the garden shed tax. It’s bad news, it has increased this year.
It is called the “garden shed” tax. This year again, after several years of increase, the taxe d’aménagement, is increased again in 2020.
In Île-de-France, according to the order published in the Official Journal at the end of 2019, the tax increases to 860 euros per m 2 of construction (compared to 854 euros in 2019 and 748 euros in 2011). Outside Île-de-France, the tax increases to 759 euros per m 2 of construction (compared to 753 euros in 2019 and 660 euros in 2011).
What is the “garden shed” tax?
The development tax concerns “all operations subject to planning permission”, indicates the Public Service site. This can be “construction, reconstruction and enlargement of buildings, development and installation of any kind”, which requires a building or planning permit, or a prior declaration.
It is a local tax collected by the commune, the department and the region, recalls The portal of the Economy, Finances, Action and Public Accounts .
Which surfaces are affected?
If you have construction projects (or reconstruction or development) of garden sheds, attics, cellars, swimming pools, solar panels … you are probably concerned, it all depends on the surface.
The taxe d’aménagement, is due “for all floor areas of closed and covered constructions whose area is greater than 5 m 2 and with a ceiling height greater than or equal to 1.80 meters, including the attic and cellars ”.
Even if your garden shed is removable, it is affected. Like swimming pools and solar panels, which are “excluded from the taxable area” but subject to the development tax on a flat-rate basis. In 2019, it was necessary to count 200 euros per m 2 of the swimming pool, and 10 euros per m 2 of solar panel surface.
Only “buildings not covered or open to the outside”, such as terraces or pergolas are excluded from the taxable area.
How to calculate the amount of your taxe d’aménagement,?
To calculate the amount of your taxe d’aménagement, you must “multiply the taxable area by the value determined per m 2 of area, then multiply this result by the rate voted by the local authority”.
For the taxable area, simply take the number of m 2 of the area that will be built.
For the lump sum value, this is the amount determined annually by decree: 860 euros per m 2 of construction in Île-de-France, 759 euros in other regions.
For the rate of the local authority, it is a little more complicated. This rate can vary significantly depending on where you live, as it includes:
- A municipal share, which varies between 1 and 5% and can increase up to 20% when major public works are needed.
- A departmental share, which cannot exceed 2.5%.
- A regional share, for Île-de-France only, the rate of which cannot exceed 1%.
A simulator to estimate your tax
To find your way around, the Ministry of Territorial Cohesion and Relations with Local Authorities offers an online simulator , not yet up to date for 2020. It should make it possible to find the rates applicable in your sector and to estimate the amount of the tax payable.
Note that the development tax is applicable without a means test and therefore concerns all households, including those on low incomes.
Reductions or exemptions are however possible, as for “the first 100 m 2 of the main residence, the premises for industrial or craft use and their annexes, the premises for residential use and accommodation delivered to low-rental housing organizations and their annexes ”.
How to report and pay
To declare your development tax, you must do so when you submit the building permit, development permit or prior declaration.
For an amount of taxe d’aménagement, higher than 1500 euros, it is to be paid in two stages, to the accountant of the Public Finance Department of your sector:
- from 14th month following the issuance of your planning permission
- from 26th month for the liquidation of the tax.
In the event of late payment, an increase of 10% is applied, and of 80% in the event of construction without authorization or in violation.