Development tax (TA)
Verified 01 January 2023 - Directorate of Legal and Administrative Information (Prime Minister), Ministry of city planning
You have obtained planning permission and are looking for information about the planning tax you have to pay? We provide you with information on its application, its calculation and the steps to be taken.
General case
Development tax is a tax. It is mainly used to finance the public facilities (networks, roads) necessary for future construction and development.
For which jobs is the tax payable?
You are required to pay tax for the following:
- Construction, reconstruction and enlargement of a building
- Development or installation (e.g. outdoor parking, swimming pool, wind turbine, camping pitches...)
- Change destination from an exempt premises to a taxable premises (e.g., converting an agricultural premises into a dwelling)
It is payable following a city planning authorisation:
The tax is also payable in the case of construction or development without authorisation or in violation of the authorisation granted.
Who has to pay the tax?
The person liable for the tax is:
- Person authorised to build or build
- Responsible for illegal construction
- Permit Transfer Recipient
Who collects the tax?
The development tax is paid to the Public Finance Branch (PPIB). The tax department pays it to the municipality and department concerned.
The communal part tax is used to finance public facilities (roads, school, transport...) related to the development of the municipality.
The departmental share finance measures to protect sensitive natural areas, for example: the acquisition, development and maintenance of land.
It can be used to transform abandoned or uncultivated land into natural spaces. It is also used to finance the Conseil d'Architecture, d'City planning et de l'Environnement (CAUE).
A taxable value is assigned to your project. This value is calculated by m2 of surface (house, swimming pool, photovoltaic panels on the ground...). The calculation can be done per unit if it is a development (parking space, tent site...) or a facility (wind turbine).
Percentages (municipal, departmental rate) are applied to the defined value. The sum of the results obtained gives the amount of the development tax.
What is the applicable rate?
The annual rate of the municipal share may vary 1% to 5%. It can up to 20% in certain sectors. This increase may be motivated, for example, by the creation of general public facilities driven by new buildings. It can also be used for the investments needed to preserve the natural environment, biodiversity and combat global warming.
The annual rate of the departmental share is the same for the whole department. It is fixed at 2.5% maximum.
Depending on the case, the tax is payable at the rate applicable on any of the following dates:
- Issuance of Building or Development Permit
- Issuance of amending permit
- Birth of a tacit permit to build or develop
- Decision not to object to a prior declaration
- Notice of completion of construction carried out without authorisation or in breach
What is the method of calculation depending on the nature of the project?
The development tax is calculated differently depending on your project.
Répondez aux questions successives et les réponses s’afficheront automatiquement
Construction project
The following data are taken into account when calculating the tax on a building:
- Number of m² of taxable surface
- Value per m² fixed for the year ( in 2023, it is €886)
- Municipal tax rate (variable by municipality and year)
- Departmental rate (variable by department and year)
The formula is:
(taxable area x lump sum value x municipal or intermunicipal rate) + (taxable area x lump sum value x departmental rate)
Example :
You would like to know the development tax to pay for a building with a surface of 50 m² enclosed, covered, exceeding 1,80 m:
You multiply the number of m² (50) by the value to m² (€886):
€50X886 = €44,300
You multiply this result by the percentage decided by your municipality (communal rate) and by the percentage decided by your department (departmental rate).
For example, a communal rate of 3% and a departmental rate 2.5% the result is:
€44,300 X 3% = €1,329
€44,300 X 2.5% = €1107
The addition of these two results gives the amount of the tax: €1,329 +€1107 = €2436
The lump sum value of each m² of taxable area is revised annually according to theICC: titleContent . In 2023, the €886
FYI
A pergola, an arbour or a terrace are not taxable as they are not closed and covered.
However, a garden shed or a covered, enclosed veranda is taxable.
Development or installation project
The taxable value of your project is calculated either per unit (tent, parking space, wind...) or per m² of surface (swimming pool, photovoltaic panel...).
On this value the percentages (rate) of the municipality and the county are applied.
The sum of these 2 results constitutes the amount of the tax.
Type of fitting or installation | Flat Value |
|---|---|
Tent pitch, caravan and mobile leisure residence on a campground or a natural camping area | €3,000 by location |
Light-weight leisure dwelling | €10 000 by location |
Swimming pool | €250 per m² |
Wind turbine over 12 m | €3,000 by wind |
Photovoltaic panel on the ground | €10 per m² of panel area |
Outdoor parking area | From €2,500 to €5 000 by location (as determined by the territorial community) |
Example :
You would like to know the development tax to pay for the fitting out of 2 outdoor parking spaces:
For example, if you take an amount of €3,000 as a fixed value per place decided by the municipality:
You multiply the number of parking spaces by €3,000 either:
€3,000 X 2 = €6,000
You must then multiply this result by the percentage decided by your municipality (communal rate) and by the percentage decided by your department (departmental rate).
For example, a communal rate of 3% and a departmental rate 2.5% the result is:
€6,000X 3% = €180
€6,000 X 2.5% = €150
The addition of these 2 results gives the amount of the tax: €180 +€150 = €330
Please note
Heat-generating solar thermal panels and parking areas for 2-wheelers are not taxed.
You can do a simulation of the amount of your development tax:
Certain types of construction and development may be subject to discounts or the following exemptions:
- Dropping 50%on the lump sum
- Automatic and permanent exemption
- Optional Exemption: territorial may exempt, in whole or in part, certain constructions of the communal, departmental part
Répondez aux questions successives et les réponses s’afficheront automatiquement
Slackening
A reduction of 50% shall be applied to the standard values in the following cases:
- First 100 m² of a room and its annexes for main residential use
- Assisted accommodation
- Premises for industrial or artisanal use and their Annexes
- Warehouses and hangars not open to the public which are the subject of commercial exploitation
- Parking facilities which are the subject of commercial exploitation
Automatic and permanent exemptions
Construction up to 5 m²
Any construction whose surface area is less than or equal to 5 m² is exempt from VAT.
Reconstruction
The identical reconstruction of a building destroyed or demolished following a disaster is exempt from TA.
The building must have been demolished or destroyed for less than 10 years.
Initial construction must have been authorised. The exterior appearance must be identical.
This exemption also applies to the post-disaster reconstruction of a building of the same nature on another piece of land.
The original land must be recognised as extremely dangerous and classified as unconstructible.
Warning
you have to justify that the compensation for damages does not include the amount of the development tax normally payable on reconstructions.
Farm or cooperative
In agricultural holdings and cooperatives, the following constructions are exempt from VAT:
- Production greenhouse
- Production and storage space for agricultural products
- Premises for crops, animals and agricultural equipment
- Processing and packaging premises for the products of the holding
Equestrian Centre
The area of a room used for equestrian activities (rides and storage rooms) is exempt from VAT.
Social housing
Housing or social housing financed by a government assisted rental loan (PLA-I) and very social rental housing (LLTS) in the DOM are exempt from VAT.
Development required by a Risk Prevention Plan (PPR)
An arrangement prescribed by PPRor Technology PPR or Mining is exempt from VAT.
Special area and perimeter
A construction or development carried out in a particular area or perimeter is exempt from the communal or intercommunal part of the TA. The departmental share remains to be paid.
These areas or perimeters are:
- Scopeoperation of national interest (IN)
- Perimeter urban partnership project (PUP)
- Concerted development area (ZAC)
Public Service
A building assigned to a public service or public utility is exempt from the TA.
Vertically integrated parking surfaces on the rack
Parking-related areas, located below or above the buildings or built in a vertical plane, are exempt from TA.
Optional Exemptions
Social housing
Housing or social housing financed by a government assisted rental loan (PLUS, PSLA, PLS) and in the DOM (LLTS,LES) may be exempt from all or part of the TA depending on the decisions taken by local authorities.
Construction with a zero rate loan (PTZ)
Each territorial may decide to partially or totally exempt from its share the surface of a primary dwelling financed by a zero rate loan. Within 50% of the surface beyond 100 first m².
Industrial or artisanal construction
Each territorial may decide to partially or totally exempt the surface of a room for industrial or artisanal use.
Other buildings
Each territorial may decide to partially or totally exempt the following buildings from its liability:
- Building listed as a historical monument or included in the supplementary inventory
- Retail with a sales area of less than 400 m²
- Health care home
- Garden shelter, dovecote, dovecote and garden greenhouse for non-professional use with a surface area of 20 m² or less, subject to prior declaration
The terms and conditions for reporting and paying the fee vary if your city planning authorisation request has been filed before or after 1to September 2022.
Its amount and method of calculation remain unchanged.
Répondez aux questions successives et les réponses s’afficheront automatiquement
Filing your city planning authorisation before September 1, 2022
The declaration of the elements necessary to calculate the development tax was made in the application for authorisation that you sent to the town hall:
- Permit to construct or develop
- Modify Build Permit
- Pre-declaration of work
You receive the notice of the tax to be paid within 6 months from the date of the building authorisation granted to you.
When the tax amount is less than €1500 you must pay it 12 months after the authorisation has been issued.
The amount if it exceeds €1500 is divided into 2 equal parts.
You receive the first payment request 12 months from the date of authorisation.
The second half is requested 24 months from the date of the authorisation.
Filing of your city planning authorisation since September 1, 2022
You report and pay tax on different dates, if floor surface of your project is less than 5000 m2 or if it is equal or greater:
Project with a floor area of less than 5000 m2
You declare from your secure space on tax site the elements necessary to calculate the development tax within 90 days completion of your work in the fiscal sense.
When the tax amount is less than €1500 you receive a single payment request within 90 days of the completion date.
If it €1500 it is divided into 2 equal parts. You will receive collection certificates within the following time limits:
- From 90 days from the date of completion of your work
- 6 months after 1re request
Project with a floor area of 5000 m2 or more
You declare from your secure space on tax site the elements necessary to calculate the development fee within 7 months after the issue of the authorisation.
From the date of issue of the authorisation, you have 2 tax instalments to pay on the following dates:
- 9e month: 50% of the
- 18e month: 35% of the
They are deducted from the final amount of the development tax due.
In Ile-de-France
Development tax is a tax. It is mainly used to finance the public facilities (networks, roads) necessary for future construction and development.
For which jobs is the tax payable?
You are required to pay tax for the following:
- Construction, reconstruction and enlargement of a building
- Development or installation (e.g. outdoor parking, swimming pool, wind turbine, camping pitches...)
- Change destination from an exempt premises to a taxable premises (e.g., converting an agricultural premises into a dwelling)
It is payable following a city planning authorisation:
The tax is also payable in the case of construction or development without authorisation or in violation of the authorisation granted.
Who has to pay the tax?
The person liable for the tax is:
- Person authorised to build or build
- Responsible for illegal construction
- Permit Transfer Recipient
Who collects the tax?
The development tax is a single tax composed of 3 parts:
- A communal or intercommunal part
- A departmental share
- Regional share
Each share is established by deliberation of the local authority.
The municipal share is used to finance public facilities (roads, schools, transport, etc.) linked to the urban development of the communes.
The departmental share funds the protection of Sensitive Natural Areas, the transformation into natural areas of land left uncultivated.
The regional part of Ile de France is used to finance public transport.
A taxable value is assigned to your project. This value is calculated by m2 of surface (house, swimming pool, photovoltaic panels on the ground...).
The calculation can be done per unit if it is a development (parking space, tent site...) or a facility (wind turbine).
Percentages (municipal, departmental and regional rates) are applied to the defined value. The sum of the results obtained gives the amount of the development tax.
What is the applicable rate?
- The annual rate of the municipal share may vary 1% to 5% . It can reach up to 20% in certain sectors. This increase may be motivated, for example, by the creation of general public facilities driven by new buildings.
It can also be used for the investments needed to preserve the natural environment, biodiversity and combat global warming. - The annual rate of the departmental share is the same for the whole department. It is limited to 2.5% maximum.
- The regional share rate established by the Ile-de-France Regional Council may differ from one department to another within 1%.
Depending on the case, the tax is payable at the rate applicable on any of the following dates:
- Issuance of Building or Development Permit
- Issuance of amending permit
- Birth of a tacit permit to build or develop
- Decision not to object to a prior declaration
- Notice of completion of construction carried out without authorisation or in breach
What is the method of calculation depending on the nature of the project?
The development tax is calculated differently depending on the nature of your project.
Répondez aux questions successives et les réponses s’afficheront automatiquement
Construction project
The following data are taken into account when calculating the tax on a building:
- Number of m² of taxable surface
- Value per m² fixed for the year ( in 2023, it is €1004)
- Municipal tax rate (variable by municipality and year)
- Departmental rate (variable by department and year)
- Regional rate (variable by department and year)
The formula is:
(taxable area x lump sum value x municipal or intermunicipal rate) + (taxable area x lump sum value x departmental rate) + (taxable area x lump sum value x regional rate)
Example :
You would like to know the development tax to pay for a building with a surface of 50 m² enclosed, covered, exceeding 1,80 m:
You multiply the number of m² (50) by the value to m² €1004::
€50X1004 = €50200
You multiply this result by the percentage decided by your municipality (communal rate). then by the percentage decided by your department (departmental rate) and finally by the regional percentage (regional rate).
For example, a communal rate of 3% , a departmental rate of 2.5%and a regional 1% the result is:
€50200 X 3% (example of a communal rate) = €1506
€50200 X 2.5%(example of a departmental rate) = €1255
€50200 X 1%(example of a regional rate) = €502
You add up these 3 results to know the amount of the tax: €1506 +€1255 +€502 = €3,263
The lump sum value of each m² of taxable area is revised annually according to theICC: titleContent . In 2023, the €1,004
FYI
A pergola, an arbour or a terrace are not taxable as they are not closed and covered.
However, a garden shed or a covered, enclosed veranda is taxable.
Development or installation project
The value of the project is calculated either per unit (tent, parking space, wind...) or per m² of surface (swimming pool, photovoltaic panel...). On this value the percentages (rate) of the municipality, the department and the region are applied.
The development tax is the sum of these results.
Type of fitting or installation | Flat Value |
|---|---|
Tent pitch, caravan and mobile leisure residence on a campground or a natural camping area | €3,000 by location |
Light-weight leisure dwelling | €10 000 by location |
Swimming pool | €250 per m² |
Wind turbine over 12 m | €3,000 by wind |
Photovoltaic panel on the ground | €10 per m² of panel area |
Outdoor parking area | From €2,500 to €5 000 by location (as determined by the territorial community) |
Please note
Heat-generating solar thermal panels and parking areas for 2-wheelers are not taxed.
You can do a simulation of the amount of your development tax:
Certain types of construction and development may be subject to discounts or the following exemptions:
- Dropping 50%on the lump sum
- Automatic and permanent exemption
- Optional Exemption: territorial may exempt, in whole or in part, certain constructions of the communal, departmental part
Répondez aux questions successives et les réponses s’afficheront automatiquement
Slackening
A reduction of 50% shall be applied to the standard values in the following cases:
- First 100 m² of a room and its annexes for main residential use
- Assisted accommodation
- Premises for industrial or artisanal use and their Annexes
- Warehouses and hangars not open to the public which are the subject of commercial exploitation
- Parking facilities which are the subject of commercial exploitation
Automatic and permanent exemptions
Construction up to 5 m²
Any construction whose surface area is less than or equal to 5 m² is exempt from VAT.
Reconstruction
The identical reconstruction of a building destroyed or demolished following a disaster is exempt from TA.
The building must have been demolished or destroyed for less than 10 years.
Initial construction must have been authorised. The exterior appearance must be identical.
This exemption also applies to the post-disaster reconstruction of a building of the same nature on another piece of land.
The original land must be recognised as extremely dangerous and classified as unconstructible.
Warning
you have to justify that the compensation for damages does not include the amount of the development tax normally payable on reconstructions.
Farm or cooperative
In agricultural holdings and cooperatives, the following constructions are exempt from VAT:
- Production greenhouse
- Production and storage space for agricultural products
- Premises for crops, animals and agricultural equipment
- Processing and packaging premises for the products of the holding
Equestrian Centre
The area of a room used for equestrian activities (rides and storage rooms) is exempt from VAT.
Social housing
Housing or social housing financed by a government assisted rental loan (PLA-I) are exempt from VAT.
Development required by a Risk Prevention Plan (PPR)
An arrangement prescribed by PPRorTechnology PPR or Mining is exempt from VAT.
Special area and perimeter
A construction or development carried out in a particular area or perimeter is exempt from the communal or intercommunal part of the TA. The departmental and regional shares remain to be paid.
These areas or perimeters are:
- Scopeoperation of national interest (IN)
- Perimeter urban partnership project (PUP)
- Concerted development area (ZAC)
Public Service
A building assigned to a public service or public utility is exempt from the TA.
Vertically integrated parking surfaces on the rack
Parking-related areas, located below or above the buildings or built in a vertical plane, are exempt from TA.
Optional Exemptions
Social housing
Housing or social housing financed by a government assisted rental loan (PLUS, PSLA, PLS) may be exempt from all or part of the TA according to the decisions taken by local authorities.
Construction with a zero rate loan (PTZ)
Each territorial may decide to partially or totally exempt from its share the surface of a primary dwelling financed by a zero rate loan. Within 50% of the surface beyond 100 first m².
Industrial or artisanal construction
Each territorial may decide to partially or totally exempt the surface of a room for industrial or artisanal use.
Other buildings
Each territorial may decide to partially or totally exempt the following buildings from its liability:
- Building listed as a historical monument or included in the supplementary inventory
- Retail with a sales area of less than 400 m²
- Health care home
- Garden shelter, dovecote, dovecote and garden greenhouse for non-professional use with a surface area of 20 m² or less, subject to prior declaration
The terms and conditions for reporting and paying the fee vary if your city planning authorisation request has been filed before or after 1to September 2022.
Its amount and method of calculation remain unchanged.
Répondez aux questions successives et les réponses s’afficheront automatiquement
Filing your city planning authorisation before September 1, 2022
The declaration of the elements necessary to calculate the development tax was made in the application for authorisation that you sent to the town hall:
- Permit to construct or develop
- Modify Build Permit
- Pre-declaration of work
You receive the notice of the tax to be paid within 6 months from the date of the building authorisation granted to you.
When the tax amount is less than €1500 you must pay it 12 months after the authorisation has been issued.
The amount if it exceeds €1500 is divided into 2 equal parts.
You receive the first payment request 12 months from the date of authorisation.
The second half is requested 24 months from the date of the authorisation
Filing of your city planning authorisation since September 1, 2022
You report and pay tax on different dates, if floor surface of your project is less than 5000 m2 or if it is equal or greater:
Project with a floor area of less than 5000 m2
You declare from your secure space on tax site the elements necessary to calculate the development tax within 90 days completion of your work in the fiscal sense.
When the tax amount is less than €1500 you receive a single payment request within 90 days of the completion date.
If it €1500 it is divided into 2 equal parts. You will receive collection certificates within the following time limits:
- From 90 days from the date of completion of your work
- 6 months after 1re request
Project with a floor area of 5000 m2 or more
You declare from your secure space on tax site the elements necessary to calculate the development fee within 7 months after the issue of the authorisation.
From the date of issue of the authorisation, you have 2 tax instalments to pay on the following dates:
- 9e month: 50% of the
- 18e month: 35% of the
They are deducted from the final amount of the development tax due.
Design tax calculation simulator
Who can help me?
Find who can answer your questions in your region
The informants who answer you belong to the ministry in charge of housing and city planning.
Cost: Free Service
Attention: the service does not have access to users ' personal records and therefore cannot provide information on their status.
The service is available at the following times:
- Monday: 8:30 to 17:30
- Tuesday: 8:30 to 12:15
- Wednesday: 8:30 to 12:15
- Thursday: 8:30 to 17:30
- Friday: 1 pm to 4:15 pm
- Departmental Directorate for the Territories (DDT or DDTM)
Only for Paris and neighbouring departments
Direction de l'equipement et de l'aménagement (DRIEA) d'Île-de-France
- City planning Code: Articles L331-1 to L331-17Rate, base, recovery and case of exemptions
- City planning Code: Articles R331-1 to R331-16Rates, bases and exemptions
- General tax code: Articles 1635c A to 1635c TDevelopment tax: regulations applicable to authorisations filed since 1 September 2022
- General Tax Code: Articles 1679gTerms and conditions for the collection of the tax since September 1, 2022
- General Tax Code: Articles 1679hTerms and conditions for the collection of the tax since September 1, 2022
- Finance Act No. 2020-1721 of 29 December 2020 for 2021 - Article 155
- Order No. 2022-883 of 14 June 2022 on the transfer to the Directorate General of Public Finance of the management of the development taxProvisions amending the general tax code
- Order No. 2022-1102 of August 1, 2022 fixing the terms and date of the transfer of the management of the development tax
- Decree No. 2022-1188 of 26 August 2022 fixing the reporting obligations of development tax payers
- Order of 27 December 2022 concerning the annual review of the standard values per square metre of building surface constituting the development tax base
- Circular of 18 June 2013 on the reform of the taxation of development (PDF - 698.4 KB)
- Design tax calculation simulator
Simulator
News
Taxe d'aménagement : quels tarifs en 2023 ?
Publié le 06 janvier 2023
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