The development tax - The little tax that hides at the bottom of the garden

What is this tax?

Introduced in 2012, the development tax is part of the local taxes. Sometimes also called "tax on garden sheds", it applies to all construction operations, reconstruction or extension of existing buildings, of more than 5^m2 and a ceiling height greater than or equal to 1.80 m. Any project subject to urban planning authorization(building permit or prior declaration) may be concerned: construction of a veranda, a garage, a garden shed... but also a new house for which its cost can be about 5% of the construction cost!
Swimming pools, windmills or photovoltaic panels on the ground are also subject to this tax. But they have specific amounts with a fixed value: 200 €/m² for pools, 3 000 € per installation for wind turbines, 10 €/m² for photovoltaic panels...
The funds collected by this means are intended to finance public establishments and in particular the development of sensitive natural areas.

How is it calculated?

The payment of this tax is at the discretion of each municipality, which decides whether to apply it or not. The rate set by the local authority is composed of three parts (communal, departmental and regional). Each part is established by deliberation of the municipal council, the departmental council and the regional council (only in Ile-de-France). The amount of tax you will have to pay is calculated according to the following formula: taxe d'aménagement = taxable area (^m2) x fixed value (euros per^m2) x municipal rate (%) + taxable area (^m2) x fixed value (euros per^m2) x departmental rate (%) + taxable area (^m2) x fixed value (euros per^m2) x regional rate (in Île-de-France).

For 2022, the fixed value is €929 in Île-de-France and €820 in the rest of the country. That is an increase of 7% compared to 2021. The reason: the increase in construction costs that serve as the basis for calculating the development tax.

Do your math

A simulator is available at https://www.cohesion-territoires.gouv.fr/calcul-de-la-taxe-damenagement.

Perhaps you can expect a reduction?

As with all good rules, certain exemptions are provided for by the Code de l'urbanisme. They apply in particular to :

• small garden sheds or any other constructions with a surface area of less than or equal to 5^m2 not subject to prior declaration or building permit

• identical reconstructions of a building destroyed within the last 10 years following a disaster such as a fire

• constructions and developments prescribed by a risk prevention plan under certain conditions.

In addition, local authorities may vote to exempt (totally or partially) certain constructions such as garden sheds with a surface area greater than 5^m2, dovecotes and dovecotes subject to prior authorization, building surfaces larger than 100^m2 for the main residence financed by an eco-PTZ or even evolving housing in the overseas departments.

When to pay the tax ?

You must make your development tax declaration when you submit your building permit, development permit or prior declaration. The development tax notice will be sent to you within 6 months of the building or development permit being issued. If the amount of your development tax is higher than 1 500 €, you can pay it in two instalments. In case of non-payment, the administration has a period of 5 years from the date of issuance of the tax receipt to bring an action for recovery of the debt.

Marie-Christine Ménoire.