Summer is coming and you are considering building a swimming pool at your home. But did you know that certain swimming pools are subject to specific taxes? Who should pay what, and how can unnecessary costs be avoided?
Follow the complete guide to understand the tax implications of owning a swimming pool in France.
Taxes on swimming pools in France
Owning a swimming pool can increase your taxes, particularly property tax and development tax. Any swimming pool fixed to the ground, such as in-ground swimming pools or shell swimming pools, is subject to these taxes. Since 2012, the development tax also applies, but is only payable once. For a 50m² swimming pool, for example, the amount could be significant.
The property tax is calculated based on the cadastral rental value, which is increased by the presence of a swimming pool. According to the Swimming Pool Guide, the amount of this tax can vary depending on the municipality, but an increase of 200 to 400 euros per year is not uncommon for an average-sized swimming pool.
photo credit: Shutterstock
Which swimming pools are exempt from taxation in France?
THE removable above ground pools and mini pools of less than 10m² are not affected by these taxes. This means that a small removable pool is an attractive option for those who want to avoid additional costs while still enjoying the joys of swimming at home.
It is possible to benefit from a temporary exemption from property and housing tax for the first two years following the installation of a swimming pool requiring masonry work. However, it is imperative to declare the swimming pool within three months following the end of the work. Aerial checks to identify undeclared swimming pools are frequent, and sanctions can range up to €300,000 fines and prison sentences.
photo credit: Shutterstock
According to Actu.fr, an exemption from property tax for two years is possible for swimming pools requiring significant masonry work. However, it is crucial to declare these installations within three months following the end of the work to benefit from this exemption.
What are the penalties for not declaring a swimming pool?
Checks to identify undeclared swimming pools are frequent and are often carried out by aerial means, such as drones or satellite images. Failure to report can result in owners facing severe penalties, including a fine of up to €300,000 and a prison sentence of up to seven years.
