Pool tax: calculation, amount and declaration

More and more French people are equipping their property with a swimming pool where diving to cool off in summer. If the construction of a swimming pool values ​​property, it increases the tax bill. Indeed, the owner is liable for the development tax, also called swimming pool tax. What is the amount of this local tax? What are the types of swimming pools concerned? When should it be paid in 2025? Answer.

Capital video: Pool tax: calculation, amount and declaration

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What is the pool tax (development tax)?

The swimming pool tax is integrated into the planning tax system. This local tax, received by the municipality, the department or the region, applies to owners who have carried out construction work, including those relating to a private swimming pool.

What types of swimming pools are subject to tax?

According to the 2022 figures of the Federation of Pool and Spa professionals, France has nearly 3.4 million swimming pools. Among them, many are subject to the pool tax. Namely:

• buried swimming pools,
• semi-buried swimming pools,
• non-removable above-ground pools,
• All swimming pools of more than 10 m² requiring masonry work.

Note : The construction of a swimming pool greater than 10 m² requires making a prior declaration with the town hall before the work starts.

What is the amount of the swimming pool tax in 2025?

The development tax, also called “swimming pool tax”, is calculated from the flat -rate value fixed by the administration. Revalled each year, it rises to 262 euros per square meter pool area in 2025 (compared to 258 euros in 2024). To this value applies the tax rate for each of the municipal and departmental shares. In Île-de-France, a special rate applies for the part of the region.

How is the pool tax calculated?

Example of calculation of the development tax for a 30 m² swimming pool

For example, the owner of a 10 -meter -long swimming pool by 3 meters wide, built in the provinces, will be taxed in a taxable surface of 30 m² multiplied by 262 euros (or 7,860 euros). On this sum will be applied the two rates expressed by%corresponding to the share of tax for the municipality (variable from 1 to 5%) and the department (maximum of 2.5%).

Calculation formula as a function of the tax rate of the shares of the municipality and the department

Here is how much the owner will have to pay according to the tax rate of the shares:

• If the municipal share is taxed at 5% -> 7 860 € x 5% = 393 euros
• If the departmental share is taxed at 2% -> 7 860 € x 2% = 157.20 euros
• Share Region: no taxation outside Île-de-France = 0 euros
• Or a pool tax totaling 550.20 euros.

When to pay the development tax?

Pools are subject to development tax Stronging any construction or development subject to the plan of town planning authorizations. This is perceived for the benefit of the municipality and the department (and the region in Île-de-France) in order to finance the public establishments necessary for future constructions and developments. Any owner of a pool with an area greater than 10 square meters must pay this tax in the 90 days following the end of the construction of the pool.

How to declare your swimming pool at taxes?

Declare its above-ground pool tax, buried, semi-buried or greater than 10 m² online at taxes.gouv.fr

Declaring your swimming pool is mandatory within 90 days of completion of the work. The declaration is made online on the tax site.gouv.fr, since the section “Manage my real estate”. It is necessary to select from the list of local taxes that entitled “expected land declaration”. It will be necessary to specify the elements necessary for the calculation of the tax:

• date of completion,
• Characteristics of the pool,
• surface of the basin.

Paper declaration to be filed at the Tax Service of Individuals

The paper declaration is made by means of the CERFA form n ° 6704 (not to be confused with the CERFA form n ° 13703*10 which concerns the mandatory prior declaration for surface pools between 10 and 100 m²). It must be deposited by the owner of the swimming pool in the Taxes of Individuals (SIP) or in the Center for Land Taxes (CDIF) of the location.

Regularization of a swimming pool already built

You can declare an already built swimming pool by sending a regularization request In the town planning service of your municipality, specifying that these are work already carried out. If your construction complies with the rules in force, your swimming pool should be regularized afterwards and you will have to pay the tax due, increased for delay.

Does a swimming pool increase the amount of the property tax and the housing tax?

The increase in rental value leads to an increase in local taxes

The buried and semi-buried swimming pools (as opposed to above-ground pools that can be dismantled) requiring masonry work is affected by the property tax. The construction of a buried or semi-buried swimming pool will also affect the amount of the housing tax insofar as it will bring a Improvement of the rental value of the house.

This under article 1407 of the General Tax Code (CGI) which specifies that all the dependencies contiguous to the house and whose use is reserved for the occupants of the house are concerned by the housing tax.

The owner who built a swimming pool meeting these criteria will therefore see his property tax (and his housing tax if submitted, especially for secondary residences) increase.

Partial exemption from the property tax for two years

By declaring the installation of your taxable swimming pool within 90 days of its completion, with the CDIF on which you depend, you can benefit from a partial exemption from property tax during the first two years following its installation.

What sanctions in the event of an undeclared swimming pool?

Pool tax increase

The non-declaration of a swimming pool can have serious consequences. Starting with applicable financial penalties:

• increase in the tax due,
• Reduction of property tax …

Work or demolition

Failure to comply with town planning rules can force you to work important, or even demolish the swimming pool. Note that new technologies (drones, satellite views, Google Maps, etc.) greatly facilitate the identification of unsuccessful swimming pools and constructions. In 2022, 20,000 unsuccessful swimming pools were detected, according to figures from the Directorate General of Public Finances. Which reported 10 million euros in additional revenue to the municipalities. It is therefore advisable to declare them a posteriori before a tax agent comes to see the offense.

Fine

The offender owner is exposed to a variable fine between 1,200 and 6,000 euros of the square meter can go as far as 300,000 euros For swimming pools. Let us add that in the event of recurrence, offenders risk up to six months in prison (art.l.480-4 of the town planning code).

What swimming pools do not pay tax?

The above-ground pools are not subject to tax. These are removable pools that do not require earthmoving or masonry work, and which can be moved without being demolished. The pools of a Surface less than 10 m² (or mini-piscines) are not subject to taxation, as well as basins located for less than three months.