New construction, garage, swimming pool... : what effect on local taxes?
Verified 11 August 2022 - Legal and Administrative Information Directorate (Prime Minister)
Swimming pool, garage, veranda... any new construction increases the value of your accommodation and thus the amount of your local taxes. You have to declare it.
New construction increases rental value used to calculate the property tax and the residential tax.
Any new construction is concerned if it is impossible to move it without demolishing it (it is said that it is fixed to the ground in perpetuity).
This is the case for the following constructions:
- Swimming pool
- Garden shelter
- Extra room
A swimming pool, whether buried, semi-buried or above ground, is affected if it cannot be moved without demolishing it.
You must file a return no later than 90 days after completion of the works :
Model Declaration IL - Change of Consistency or Assignment of Built and Unbuilt Properties
File this return at tax office the location of the property.
Who shall I contact
filing the return may allow you to obtain property tax exemption of this new construction for 2 years.
Who can help me?
Find who can answer your questions in your region
- Property Tax Centre and Cadastre
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + call price
- General tax code: Articles 1388 to 1388gDetermination of property tax based on cadastral rental value (Article 1388)
- General tax code: Article 1406Reporting new constructions, changes in consistency or assignment
- General tax code: Articles 1409 to 1413Determination of residential tax based on cadastral rental value (section 1409)
- Bofip-taxes n°BOI-IF-TFB-20-10 on the determination of the rental value for the property tax on built properties
- Bofip-taxes n°BOI-IF-TH-20-10 relating to the determination of the rental value for the housing tax
- Local taxesService-Public.fr
- Property tax on built properties (TFPB)Service-Public.fr
- Housing taxService-Public.fr
- Tax SiteMinistry of Finance
- Practical brochure - Local taxes 2021 (PDF - 7.0 MB)Ministry of Finance