Here’s everything you need to know about the taxe d’aménagement, the one-off French tax on all residential developments that require a permit, from swimming pools and photovoltaic panels to property extensions and garden sheds.
The taxe d’aménagement – the development, renovation or conversion tax, depending on the project being carried out – is a one-time-only tax that is applicable to all domestic projects that required a building or development permit to be issued by town planners ahead of works.
This includes everything from swimming pools to solar panels and wind turbines, and from home extensions and garden sheds above five square metres to the installation of caravans and mobile homes.
Depending on the type of project, the taxable amount is calculated either per unit or per square metre of developed space.
Some tariffs are set in stone. For example: caravans and mobile homes will incur a tax of €3,000 per unit, swimming pools are taxed at €250 per square metre, wine turbines above 12 metres in height are taxed at €3,000 per unit, and photovoltaic panels are taxable at €10 per square metre.
Other developments are taxed according to a municipal rate of between 1% and 20% plus a rate for the department that is set at a maximum of 2.5%. A regional tariff may also be imposed. Combined, these rates are multiplied by the square metres of a project.
A simulator can be found here.
HOW TO PAY
Completed works must be reported within 90 days of the project’s end date via the Votre Espace section of the official taxation website: www.impots.gouv.fr/particulier.
If the total comes to more than €1,500, it can be broken up into two instalments. The funds raised by the tax typically help finance public facilities and road networks.
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Photo source: Annie Shelmerdine, Unsplash