▷ Garden shed, the legislation changes!

Since the tax is applicable without a means test, it can represent a certain amount, particularly for owners with modest incomes. To find out whether a garden shed is subject to the construction tax, it is necessary to refer to the authorization regime to which its construction is subject. This regimen depends on the size of your shelter.

The development tax applies only to covered and enclosed areas. Open constructions such as terraces and pergolas are therefore excluded.

Garden shed surfaces – General case	Height less than or equal to 12 m	Height greater than 12 m
Surface area and footprint less than or equal to 5 m²	No permission	Prior declaration of works
Surface area and dimensions between 5 m² and 20 m	Prior declaration of works	Building permit
Surface and overall dimensions greater than 20 m²	Building permit	Building permit

Surfaces of the garden shed – Sectors and protected areas	Height less than or equal to 12 m	Height greater than 12 m
Surface area and footprint less than or equal to 5 m²	Prior declaration of works	Building permit
Surface area and footprint between 5 m² and 20 m²	Prior declaration of works	Building permit
Surface and overall dimensions greater than 20 m²	Building permit	Building permit

The development fee now applicable

As soon as accommodation facilities are subject to a prior declaration or building permit, they fall within the scope of the building tax..

However, for the municipal part of the tax to be applicable to construction, the municipality must have decided on its application. This decision is automatically applicable in municipalities with a local urban plan (PLU) or a master plan (POS) and in urban communities. In the other municipalities its institution must have been the subject of a resolution by the municipal council. For the decision to be applicable, it must have been adopted by November 30 of the previous year.

Find out the amount of the development fee

Development fee = building area x fixed value x rate set by each of the communities.

In 2016, the flat rate value was set at 701 euros per m², increased to 795 euros in Île-de-France.

After a 3.8% increase in 2019, the development tax will see a further increase in 2020.

In 2021 and for the sixth consecutive year, the development fee amount continues to increase.

Evolution of the fixed value amount

	2016	2017	2018	2019	2020	2021
Outside Île-de-France	€701	€705	€726	€753	€759	€767
In Île-de-France	€795	€799	€823	€854	€860	€870

Note: some systems such as swimming pools or photovoltaic panels are subject to specific amounts:

€200 per m2 of swimming pool
€10 per m² of panel surface

Pay your development fee

Applicable without resource conditions, the development tax applies only once.

Amount less than €1,500: The tax is paid in a single payment, the 12th month following the work authorization.

Amount exceeding 1,500 euros: the tax can be modulated in two instalments.

1st payment in the 14th month following authorization
2nd payment in the 26th month following authorization

Carry out a simulation with the simulator set up on the website of the Ministry of Territorial Cohesion and Relations with Local Authorities.

To find out more, consult the site service-public.fr on the development tax

conlusion

The development tax associated with building a garden shed is an important factor that homeowners should carefully consider before starting any project. Since this tax is applied without a means test, it can represent a significant financial burden, especially for those with modest incomes. Understanding how and when this tax applies allows property owners to plan more effectively and avoid unexpected expenses.

A key element in determining whether your garden shed is subject to this tax lies in the authorization regime required for its construction. This regime is directly linked to the size and characteristics of the structure. Larger or enclosed constructions are more likely to require formal authorization and, consequently, fall under the scope of the development tax. On the other hand, smaller or less complex projects may be subject to lighter administrative procedures or even exemptions, depending on local regulations.

It is also essential to note that the development tax only applies to covered and enclosed spaces. Open structures such as terraces, pergolas, or similar installations are not included, which can influence design choices for those looking to optimize costs. By understanding these distinctions, homeowners can make informed decisions that align with both their budget and their intended use of the space.

In conclusion, being aware of the rules governing the development tax is crucial when planning a garden shed. By considering the size, structure, and authorization requirements, you can better anticipate costs and avoid surprises. Careful planning ensures that your project remains both financially manageable and compliant with regulations.