Planning tax: calculation, amount and exemption

The development tax was created on March 1, 2012. It is perceived by certain local communities during the construction of new constructions which require an urban planning authorization. This local tax makes it possible to finance public facilities. Who is affected by the development tax? What types of work does it relate to? What is its amount in 2025? When should it be poured? Answer.

Capital video: Development tax

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What is the development tax?

The development tax is a local tax which is due in the event of construction, reconstruction or enlargement of buildings. It is perceived by the municipality, the department, and in Île-de-France only, by the region. The development tax allows Finance public facilitieslike networks and roads. It can also be used to preserve the natural environment, biodiversity and fight against global warming.

Who is subject to the development tax?

The development tax is due by all the beneficiaries of a Building authorizationby managers of an illegal constructions and by beneficiaries of the transfer of an authorization. The operations concerned are those carried out on a building or an installation as soon as they require one of the following urban planning authorizations:

The taxable surface includes all buildings, as soon as their area exceeds 5 m² and 1.80 m high ceilingand their appendices.

Are the garden shelters, closed verandas and swimming pools subject to the development tax?

Constructions requiring an urban planning permit

There Construction of a garden shed or a veranda Close requiring either a building permit or a prior declaration is subject to the development tax. These constructions having the effect of creating a floor area or a ground on the ground between 5 m² and 20 m² And whose height does not exceed 12 m, must be the subject of a declaration prior to their construction. Beyond 20 m² of floor surface or grip on the ground or when the height of the construction exceeds 12 m, their location is subject to building permit.

Pergola, arbor and terrace are not taxable

A pergola, an arbor or a terrace are not taxable because they are not closed and covered. The owners of a buried, semi-buried and non-removable or 10 m² above-ground swimming pool requiring masonry work, are liable for a swimming pool tax.

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How is the development tax calculated?

The base of the calculation corresponds to the taxable surface

The base of calculation of the development tax corresponds to the sum of the closed and covered surfaces, under a ceiling height greater than 1.80 m, calculated from the nude inner facades (excluding thicknesses of the exterior walls, empty spaces, stairs and possible elevators). The tax is divided into three parts:

• a municipal part,
• a departmental part,
• a regional part.

Planning tax rate

The rate of each share is set by deliberation of the local authority (municipal council, departmental council, regional council):

• The rate of the municipal share is between 1 % and 5 %, it can reach up to 20 % in certain sectors.
• The rate of the departmental share should not be more than 2.5 %.
• The regional share cannot exceed 1 %.

Calculation formula

The amount of the development tax is obtained by application of the following formula:

taxable surface of the construction created x Annual value by M2 X rate set by the local authority

What are the flat -rate values ​​of the development tax in 2025?

Annual values ​​per square meter from 2020 to 2025

The flat -rate values ​​are revalued each year depending on the construction cost index (ICC).

Flat -rate value for caravans, HLL, swimming pools, wind turbines, parking areas and photovoltaic panels

How to know the amount of the development tax?

Online simulator

The government provides citizens with free online simulator to estimate the amount of the development tax.

Simulation steps

Here are the five steps to follow:

• Define its construction project (main characteristics of the project, surface to create)
• Indicate the specificities of the project
• Give geographic location
• Check the information given
• Obtain the amount of the simulation

When to pay the development tax?

The tax must be paid in two equal fractions after the license is issued: around the 12th month for the first deadline, then at the 24ᵉ months for the second deadline. The notice of development tax is sent within six months of the declaration of building or developing. If its amount is less than 1,500 euros, it is only paid for one time.

Exemption and reduction of the development tax

The types of construction not concerned by the tax

The development tax is not due to certain developments, namely:

• constructions up to 5 m²;
• constructions assigned to a public service or of public utility;
• the developments prescribed by a risk prevention plan under certain conditions;
• greenhouses, premises for the production and storage of crops and materials, and animal accommodation;
• Social housing or accommodation funded by an assisted rental loan of the State (PLAI) or very social (LLTS);
• The identical reconstruction of a building destroyed or demolished for less than 10 years, under certain conditions;
• The reconstruction of premises affected under certain conditions.

Local communities have the opportunity to exempt in part or in part the municipal, departmental or regional part of certain constructions. Such as:

• social housing benefiting from the reduced rate of VAT or helped loans,
• retail shops whose sales area is less than 400 m²,
• The buildings registered and classified.

Possible reductions

Some constructions may benefit from a 50% reduction in the tax. Here are who:

• The first 100 m2 of a room and its annexes for main residential use
• premises for industrial or artisanal use
• retail shops whose sales area is less than 400 m²,
• warehouses and hangars not open to the public for commercial use
• constructions benefiting from a reduced rate of VAT