The garden shed tax will increase by 8% in 2023

In force since March 2012, the garden shed tax, also called development tax, will increase in 2023.

The lump sum, revisable every year and serving as the basis for the garden shed tax has increased. Moreover, this development tax, is also valid for a swimming pool or an extension for example. The development tax does not distinguish between constructions with or without a foundation. Therefore, removable garden sheds are subject to the same regulations.

No distinction between constructions with or without foundation

The development tax due for buildings requiring planning permission will increase by more than 8% in the regions in 2023. The increase was nearly 7% in 2022.
The amounts set for the year 2023 are:
– €886 per m² outside Île-de-France (compared to €820 in 2022)
– €1,004 per m² in Île-de-France (compared to €929 in 2022).

€886 per m² outside Île-de-France and €1,004 per m² in Île-de-France

Attention, for certain types of development (swimming pool, photovoltaic panels fixed to the ground for example), there are specific amounts: For a swimming pool, it is necessary to base on 250 € per m² and on 12 € per m² of surface of photovoltaic panels fixed to the ground.

The development tax is applicable to all development, construction, reconstruction and expansion of buildings or facilities, requiring planning permission (building permit or develop, prior declaration). It applies as soon as a surface delimited by walls and covered is created, provided that the area exceeds 5 m2 and that the height of the ceiling is greater than or equal to 1.80 m.

Garden sheds or an annex outside the house with a surface area greater than 5 m² are concerned by the development tax.

The development tax is payable only in the year of the construction or development operation

Good news, the development tax is to be paid only during the year of the construction or development operation, you will not pay anything thereafter.

A simulator is available to allow you to calculate your development tax calculate your development tax.

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