The “garden shed” tax goes to 870 euros per m² in Île-de-France and 767 euros per m² in the rest of France, according to a decree published on December 31st in the Official Journal.
If you intend to install a garden shed soon, you will have to put your hand in your pocket (again). After several years of increase, the development tax has seen a further increase for the year 2021.
A decree published in the Official Journal on December 31, 2020 stipulates that the “garden shed” tax now amounts to 870 euros per m² in Île-de-France (compared to 860 euros in 2020 and 854 euros in 2019) and 767 euros per m² outside the Ile-de-France region (compared to 759 euros in 2020 and 753 euros in 2019).
What types of development are concerned?
Construction of garden sheds, installation of solar panels, development of a cellar, a veranda or a swimming pool … The development tax applies “to all operations subject to planning permission “, indicates the government site service-public.fr .
In other words, it concerns:
- Reconstruction and expansion of buildings
- Layout and installation of any kind
- Changes in the use of agricultural premises
You must pay it for “all the parts of a building when they exceed 1.80m in height under the ceiling, as well as its annexes, such as garden sheds”, specifies service-public.fr.
“An open building (a pergola, an arbor, for example) or an uncovered installation, such as a terrace, are not included in the taxable area. On the other hand, a closed and covered veranda is taxable.”
Note, however, that you pay no tax if your shelter is less than 5m² or if it has been rebuilt identically after a disaster.
How do I calculate the amount of my tax?
It all depends on the nature of your development project. But to calculate what you are going to have to pay, you must first of all rely on the fixed value (870 euros per m² in Île-de-France and 767 euros per m² in the rest of France).
You must then multiply this value by the number of m² of your development to obtain the base to be taxed. New step: you must then apply the rate set by your municipality (between 1 and 5%) and your department (less than 2.5%). Some regions may also apply a rate, but this will not exceed 1%.
Who should pay it?
It is up to the beneficiary of the authorization to build or develop (or the person responsible for an illegal construction) to pay this tax, which is then collected by the municipality and the department.
The declaration of its development tax must take place at the time of filing the building permit, development or prior declaration. It is applicable without the condition of means to all households, even the most modest.
It is taken only once, the year the equipment was built. If the amount of your tax exceeds 1 500 euros, however, you must pay in twice the accounting of the Directorate of Public Finance in your area, the 12th and 24th months following the issuance of the authorisation. “In the event of non-payment, the administration has a period of 5 years from the date of issue of the collection voucher to initiate an action for the recovery of the debt. “