The development tax, more commonly known as the “garden shed” tax, is again increased this year, after the significant increases of previous years. It is due for all floor surfaces of closed and covered constructions whose area is greater than 5 m2 and a ceiling height greater than or equal to 1.80 meters.
Garden sheds (even removable ones) or any other annex that you might build outside your house also fall within the scope of the development tax. Garden shed, swimming pool, solar panels, cellar, bungalow, chalet or tent, caravan and mobile home are part of the list of constructions for which the tax is imposed.
How much more will you have to pay?
This tax is now increased to €886 per m² outside Île-de-France (compared to €820 in 2022) and at €1,004 per m² in Île-de-France (compared to €929 in 2022), indicates Service-public.fr.
For calculate your tax amount, you must multiply the surface area built by a fixed value then multiply the result by a rate, one part of which is set by the municipality and another by the department (if you live in Île-de-France, a third part is also set by the region). The rate can vary greatly for the same surface depending on where you live.
A simulator is available on the website of the Ministry of Territorial Cohesion and Relations with Local Authorities.