The idea of a cozy little shed in your garden is becoming more and more expensive. In 2025, the famous development tax, known for its impact on construction projects, will increase further. Despite a gentler increase than in previous years, the bill remains steep and raises many questions.
An increase that is taking hold in the daily lives of owners
For nine years, this tax has continued to increase. For 2025, it increases by 1.76%, far from the 3.2% of the previous year or the 8% of 2023. This lull is attributed to the slowdown in inflation, but for owners, the pill remains difficult to swallow.
In practice, this means that the fixed base changes to 1054 euros in Île-de-France and to 930 euros for the rest of France. These are only the basics, to which are added municipal, departmental and, for the Paris region, regional rates. Suffice it to say that each project is scrutinized by local authorities.
Which projects are affected by this increasing tax?
Did you dream of a little corner of paradise in your garden? Pay attention to the criteria which trigger the application of the tax. This concerns closed and covered constructions of more than 5 m², with a ceiling height greater than 1.80 meters. This includes:
- Garden sheds, even removable ones.
- Verandas, garages and carports.
- The swimming pools (yes, even them).
However, certain constructions escape this tax liability. Shelters of less than 5 m² or those rebuilt after a recent disaster may be exempt. Some municipalities show leniency by totally or partially removing the tax for areas between 5 and 20 m², but these cases remain rare.
A bill that continues to worry
The numbers speak for themselves. With the rates voted by municipalities and departments, the bill can quickly climb. For example, a 10 m² shelter in Asnières-sur-Seine can cost up to 656 euros. In Biarritz or Cannes, it is around 523 euros. These amounts are not just a detail: they determine the budget of households wishing to decorate their exterior.
To top it all off, the payment deadline is strict. If your tax is less than 1500 euros, you must pay within 90 days following the end of the work. Beyond this threshold, you are entitled to payment in two installments, but the deadline remains tight.
So, should you give up on your plans? Not necessarily. But it becomes essential to plan your procedures carefully, anticipate costs and check whether exemptions may apply.
Share this article with your loved ones because every owner deserves to understand and anticipate these often underestimated costs.
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